留学生essay范文:会计职业道德 [2]
论文作者:www.51lunwen.org论文属性:职称论文 Scholarship Papers登出时间:2015-09-16编辑:cinq点击率:8014
论文字数:2000论文编号:org201509161030169706语种:英语 English地区:中国价格:免费论文
关键词:Accounting ethicspublic valueglobal financial crisis
摘要:这是一篇财务管理essay范文,结合相关阅读材料探讨会计职业道德的相关理论。以及讨论会计伦理在现代经济社会中的作用与体现。
e profound changes (Kidwell, Braun& Swanson, 2013). As ideological categories, modern accounting profession first formation and development often go through three stages. Firstly, the responsibilities and obligations of the accounting profession as the core, focusing on the individual's social 'prevention' theory of desire 'bondage' Disciplining stage. Secondly, the accounting profession conscience as the core accounting functions into a first inner sense of self-accounting staff and first Code of Conduct. Thirdly, occupation conscience commander career goals in integration, professional ethics and self-regulation height heteronomy unified external value-oriented accounting professional first target of the code, to strengthen the accounting profession first
Education, primary accounting personnel can enhance accounting professional accomplishment, is to form good habits and improve accounting profession first accounting profession, and effectively ensure other accounting Specification smooth implementation of an important condition (Apostolou, Dull & Schleifer, 2013).
The functionalities of accounting ethics are majorly in three aspects as following.
Firstly, it is the guidance function. In social and economic life, the accounting professional ethics can guide the direction of accounting practices accounting officer, showing the accounting professional ethics guidance function. Accounting Professional Ethics to guide the public and voluntary choice of accounting personnel in favor of the elimination of all contradictions, adjust the relationship between the accounting ethical behavior, to avoid conflict between the expansion of mutual, to ease the conflict and resolution have been produced to improve the field of accounting wife between individuals and units, the relationship between people and between individuals and the State, to promote harmonization of accounting personnel, quality and quantity, and timely completion of accounting. Meanwhile, the accounting professional ethics professional ethics performance by public opinion and accounting personnel, scientific influence and guide the direction of accounting (Chunhui & Nan, 2012). Secondly, it is the evaluation function. So that people on the basis of accounting ethics accounting ethics standards in the form of public opinion and personal mental activities, accounting and other professional conduct of accountants were good and bad reviews, marked appraise attitude. Ratings accounting professional ethics allow accountants to develop a strong work ethic responsibility for the proper accounting practices have to meet the moral behavior of improper accounting critique moral facilitate the adjustment of professional conduct of accountants, improve accounting professional style. Thirdly, it is the enlightenment function. Accounting professional ethics by causing public opinion, the formation of accounting morality, and establish a profound impact on the accounting profession moral example and other means, educate people, especially the accounting staff accounting ethics and accounting ethical behavior, culture and moral habits and exercise accounting morality, prompting Accounting Sublimation of Personality and raise moral standards of society (Wong-On-Wing & Lui,2013). Education functions of accounting professional ethics on the one hand to guide accountants perform accounting professional ethics principles and accounting professional ethics, on the other hand
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