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Ethics and Sustainability in Accounting and Finance, Volume I. 会計と財務における倫理と持続可能性 第1巻
・ISBN 978-981-13-3202-9 hard EUR 149.99
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| 著者・編者 | Caliyurt, Kiymet Tunca (ed.), |
|---|---|
| シリーズ | Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application |
| 出版社 | (Springer, GW) |
| 出版年月 | 2019 |
| ページ数 | 247 pp. |
| 言語 | ENG |
| ニュース番号 | ＜649-960 649-L586＞ |
解説
This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society's confidence in accounting and increase its social credibility.