Research on Professional Responsibility and Ethics in Accounting

The study of Professional Responsibility and Ethics in Accounting publishes high-quality research and cases that explore the ethical challenges and responsibilities faced by accountants in their work. It covers a range of topics such as professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability, and emphasizes the judgment-based nature of compliance with professional guidelines.

Format: Hardback
Length: 209 pages
Publication date: 13 April 2018
Publisher: Emerald Publishing Limited

The field of research on professional responsibility and ethics in accounting is dedicated to the publication of high-quality research and cases that explore the multifaceted responsibilities of accountants and their approach to addressing the ethical challenges they encounter in their profession. This series encompasses a wide range of important and timely topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability.

Accountants are entrusted with a broad range of professional responsibilities, which require them to serve clients and user groups whose needs, incentives, and goals may sometimes conflict. Furthermore, accountants are responsible for interpreting and applying various codes of conduct, accounting and auditing principles, and securities regulations. The compliance with these guidelines is a judgment-based process, and the interpretation and application of these guidelines are influenced by factors such as the individual accountant's characteristics, the cultural context, and the specific situation at hand.

In addition to their individual responsibilities, accountants also engage in ethical interactions with regulators, standard setters, and industries. Research in this journal focuses on examining the nature of these interactions, the ethical dilemmas they arise, and the strategies and approaches accountants employ to resolve them. By exploring these complex dynamics, the journal aims to contribute to the development of ethical practices and standards in accounting.

The articles featured in this series cover a diverse range of topics, reflecting the evolving nature of professional responsibility and ethics in accounting. They explore issues such as the role of accountants in promoting transparency, accountability, and sustainability, the ethical implications of technology and data analytics in accounting, and the challenges of ethical decision-making in complex business environments.

Through the publication of rigorous research and insightful cases, this journal aims to advance the understanding of professional responsibility and ethics in accounting and to provide valuable insights for practitioners, policymakers, and academicians alike.

Weight: 430g
Dimension: 161 x 238 x 19 (mm)
ISBN-13: 9781787549739