Ethics and Accounting

Ethics refers to the principles of conduct governing an individual; or a group of choosing principles of conduct as a guiding philosophy.Ethics in accounting is that branch of ethics that explains as to what is right or wrong in the context of Accounting. However various Accounting scandals witnessed during the past few years have put a question mark on the roll of Finance and Accounting professionals in providing the right information for decision making. This book provides a very introductory and conceptual demonstration of Ethics with various Regulatory aspects relating to Ethics. It also elaborates regarding the Violation of Ethics by Indian As well as foreign Corporates. The Ethical values and safeguard measures and the nexus between Ethics and People in society has been depicted subsequently. Finally it throws light on Impact of Ethics on Financial Figures by taking a Case Study of two companies namely Infosys and Enron The target audience of this book are the Students, researchers and academicians of Accounting, Ethics, Sociology, Finance, banking and Economics particularly the research scholars in different Universities.

Autorentext

Ganesh Prasad Panda est un maître de conférences en commerce, travaillant actuellement au Sadhu Goureswar College, Kanikapada, Jajpur, Odisha, Inde, 755011. Il a obtenu son M.Com et son M.Phil à l'Université d'Utkal, Bhubaneswar, Odisha. Il a obtenu les qualifications JRF et NET de l'UGC, New Delhi. Il a publié un bon nombre d'articles de recherche dans diverses revues réputées.