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This book addresses the specific issues that accountants are often obliged to resolve in the context of their work. The authors take a case-based, pragmatic approach to the subject, examining "real life" dilemmas often faced in the practice of accountancy. Each chapter investigates a specific issue ...

This book addresses the specific issues that accountants are often obliged to resolve in the context of their work. The authors take a case-based, pragmatic approach to the subject, examining "real life" dilemmas often faced in the practice of accountancy. Each chapter investigates a specific issue, such as whistle-blowing or the implications of independence, and includes several case studies that put the theoretical analysis into practical perspective. Throughout, the authors seek to go beyond the formal codes of professional behavior to confront the subtle personal, corporate, and governmental pressures that make ethical decision making difficult.

Among the major professions, certified public accountancy has the most severe underrepresentation of African Americans: less than one percent of CPAs are black. Theresa Hammond explores the history behind this statistic and chronicles the courage and determination of African Americans who sought to ...

Among the major professions, certified public accountancy has the most severe underrepresentation of African Americans: less than one percent of CPAs are black. Theresa Hammond explores the history behind this statistic and chronicles the courage and determination of African Americans who sought to enter the field. In the process, she expands our understanding of the links between race, education, and economics.

Drawing on interviews with pioneering black CPAs, among other sources, Hammond sets the stories of black CPAs against the backdrop of the rise of accountancy as a profession, the particular challenges that African Americans trying to enter the field faced, and the strategies that enabled some blacks to become CPAs. Prior to the 1960s, few white-owned accounting firms employed African Americans. Only through nationwide networks established by the first black CPAs did more African Americans gain the requisite professional experience. The civil rights era saw some progress in integrating the field, and black colleges responded by expanding their programs in business and accounting. In the 1980s, however, the backlash against affirmative action heralded the decline of African American participation in accountancy and paved the way for the astonishing lack of diversity that characterizes the field today.

This anthology will be appropriate for administrative ethics classes and professional thinking in public administration at both the masters and doctoral levels. It is a collection of administrative ethics articles published in journals of the American Society for Public Administration (ASPA) from ...

This anthology will be appropriate for administrative ethics classes and professional thinking in public administration at both the masters and doctoral levels. It is a collection of administrative ethics articles published in journals of the American Society for Public Administration (ASPA) from 1941 (the earliest publication) through 1983 (the year that the first ASPA Code of Ethics was established). The articles are organized by themes of enduring importance to the field in order to provide graduate students with ready access to the classic works on ethics in public administration. Reading this collection will enhance student's knowledge and skills to think and act ethically and contribute to their ability to view current practices in light of traditional perspectives. The ASPA Classics volume serves to bridge the practice of public policy and administration with the empirical research base that has accrued and the models for practice that may be deduced from the research

"A society without truth-and the related quality of trust-will not long endure." -from the Preface Ethics in corporate America has become a bottom-line issue. Scandals such as the junk bond debacle in the late '80s and the recent bankruptcy of Orange County, California, graphically illustrate just ...

"A society without truth-and the related quality of trust-will not long endure." -from the Preface Ethics in corporate America has become a bottom-line issue. Scandals such as the junk bond debacle in the late '80s and the recent bankruptcy of Orange County, California, graphically illustrate just how devastating losses from corrupt business practices can be. Closing the rift between a company's public and private face, its avowed as opposed to actual behavior, is now more than ever the concern of the accountant. Examining a firm's business records and practices has traditionally placed the accountant in the role of watchdog. And in a corporate world where ethical ambivalence can complicate even the most routine business decision, a trusted accountant can guide a company toward a revived sense of purpose, showing it how to live up to its own expressed ethical standards-leading the way to new business, increased profits, and cost savings. Ethics and the CPA details just how an accountant can assess a company's ethical health as part of a rigorous accounting regimen-and institute corrective measures. The book begins by clearly defining the accountant's role in the area of "ethical services," with specifics on establishing and performing an audit on an ethics-based program for business, governmental, and not-for-profit entities. Issues such as the specific knowledge, competencies, and attitudes essential to the professional providing ethical services are also discussed. The second part of the book takes the ethical pulse of the contemporary business environment, analyzing some notable ethical failures in well-known companies as well as the range of regulatory demands on CPAs, including the requirement for finding unethical/illegal behavior (SAS 82) and SEC oversight responsibilities. Also included are the results of an ethics survey report on CPAs given to state CPA societies, regulatory bodies, and industry. Finally, part three looks at the framework and issues surrounding developing and leading an in-house ethics program, as well as the elements of an effective ethical program, developing an ethical oversight committee, benchmarking an ethics program, marketing ethical services, and the ethical challenges in the new millennium. Ethics and the CPA is a practical handbook for the accountant on guiding one's clients toward an improved bottom line and financial stability-through impeccable conduct from the boardroom on down. Ensuring your client's continued financial prosperity -with an in-house ethics program. Keeping a firm financially healthy has become more and more a question of monitoring its ethical pulse. Assessing the on-the-job behavior of managers and employees and how closely it measures up to their expressed codes of conduct has now become part of a CPA's overall financial review function. And building an in-house ethics program that both leads and inspires has become one of the key measures of an accountant's success. Ethics and the CPA describes how to make "ethical services" part of the accounting regimen, with specifics on establishing and performing an audit on an ethics-based program for business, governmental, and not-for-profit entities. It also surveys the contemporary business environment, analyzing some notable ethical failures in well-known companies as well as the host of regulatory demands on CPAs, including selected laws and regulations illustrating the range of compliance expected in the United States. The book also provides the specifics of setting up an effective ethical program, developing an ethical oversight committee, benchmarking an ethics program, marketing ethical services, and the ethical challenges in the new millennium. The essential guidebook on how to incorporate ethical services into an existing accounting practice, Ethics and the CPA shows accountants how to make their clients' bottom line an ethical one.

Recognizing that the quality of governance is a crucial factor in the overall development of a country, experts on government ethics and law enforcement examine the principles that need to be applied to create more effective and efficient governments. While focusing on the approaches adopted by the ...

Recognizing that the quality of governance is a crucial factor in the overall development of a country, experts on government ethics and law enforcement examine the principles that need to be applied to create more effective and efficient governments. While focusing on the approaches adopted by the City of New York, case studies from around the world are also given.