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The International Ethics Standards Board for Accountants (IESBA) develops and promotes the International Code of Ethics for Professional Accountants (including International Independence Standards). The IESBA also supports debate on issues related to accounting ethics and auditor independence.
As of August 5, 2022, the SEP has 1,774 published entries. Apart from its online status, the encyclopedia uses the traditional academic approach of most encyclopedias and academic journals to achieve quality by means of specialist authors selected by an editor or an editorial committee that is competent (although not necessarily considered specialists) in the field covered by the encyclopedia ...
This is a comparison of English dictionaries, which are dictionaries about the language of English.The dictionaries listed here are categorized into "full-size" dictionaries (which extensively cover the language, and are targeted to native speakers), "collegiate" (which are smaller, and often contain other biographical or geographical information useful to college students), and "learner's ...
David F. Larcker is an American academic and author. He is the James Irvin Miller Professor of Accounting, and director of the Corporate Governance Research Initiative at the Stanford Graduate School of Business, senior faculty of The Arthur and Toni Rembi Rock Center for Corporate Governance at Stanford University, codirector of the Stanford Directors' Consortium Executive Program and ...
Situational ethics is a form of consequentialism (though distinct from utilitarianism in that the latter's aim is "the greatest good for the greatest number") that focuses on creating the greatest amount of love.
William Henry Beaver (April 13, 1940 – October 14, 2024) was an accounting researcher and educator. He was the Joan E. Horngren Professor of Accounting, Emeritus, at Stanford University. [1] Early in his career, he was a professor at the University of Chicago. He served as president of the American Accounting Association from 1979 to 1981.
Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent ...
The Stanford Encyclopedia of Philosophy indicates that The Methods of Ethics "in many ways marked the culmination of the classical utilitarian tradition." Noted moral and political philosopher John Rawls , writing in the Forward to the Hackett reprint of the 7th edition, [ 2 ] says Methods of Ethics "is the clearest and most accessible ...