1. Ethics and Sustainability in Accounting and Finance, Volume II
- Author
-
Kıymet Tunca Çalıyurt and Kıymet Tunca Çalıyurt
- Subjects
- Sustainable development, Corporate governance, Finance--Moral and ethical aspects, Accounting--Moral and ethical aspects, Business ethics, Bookkeeping, Accounting, Business enterprises--Finance
- Abstract
This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting & finance from Ethics and Sustainability in Accounting and Finance, Volume I. 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.
- Published
- 2021