Ethical Governance Issues in Accounting and Reporting: Dilemmas of the Accountant
Manoj Subhash Kamat
VVM's Shree Damodar College
Manasvi Manoj Kamat
January 18, 2012
The duty of preparation and the extent of "fairness" in accounting data are a corporate responsibility. Companies today are becoming more aware of ethical programs and practices in accounting and reporting that have hitherto been considered as softer sides of doing business. The paper deliberates on various ethical governance issues in accounting and reporting including the development of ethical thought, critical issues involved and the expected responses from the stakeholders in resolving ethical dilemmas. The accountant in today’s world are expected to enhance their value addition through every role he performs and thereby rise to the expectations of the public, because the integrity of an accountant is cornerstone of sound accounting and reporting practices.
Number of Pages in PDF File: 11
Keywords: Ethics, Accounting and Reporting, Governance, Accountants, Stakeholders
Date posted: January 19, 2012
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