Search results
Results from the WOW.Com Content Network
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 ...
Ethics is closely connected to value theory, which studies the nature and types of value, like the contrast between intrinsic and instrumental value. Moral psychology is a related empirical field and investigates psychological processes involved in morality, such as reasoning and the formation of character.
An academic discipline or field of study is known as a branch of knowledge. It is taught as an accredited part of higher education . A scholar's discipline is commonly defined and recognized by a university faculty.
Moral psychology is the study of human thought and behavior in ethical contexts. [1] Historically, the term "moral psychology" was used relatively narrowly to refer to the study of moral development. [2] [3] This field of study is interdisciplinary between the
An example of mental accounting is people's willingness to pay more for goods when using credit cards than if they are paying with cash. [1] This phenomenon is referred to as payment decoupling. Mental accounting (or psychological accounting ) is a model of consumer behaviour developed by Richard Thaler that attempts to describe the process ...
Ethics (also known as moral philosophy) is the branch of philosophy that involves systematizing, defending, and recommending concepts of right and wrong conduct. [1] The field of ethics, along with aesthetics, concern matters of value, and thus comprise the branch of philosophy called axiology. [2]
The post Free CFP Ethics CE Courses appeared first on SmartReads by SmartAsset. Specifically, they're required to complete 30 hours of continuing education each reporting period, which includes ...
The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...