Ethical Governance Issues in Accounting and Reporting: Dilemmas of the Accountant

11 Pages Posted: 19 Jan 2012  

Manoj Subhash Kamat

VVM's Shree Damodar College

Manasvi Manoj Kamat

Goa University

Date Written: January 18, 2012

Abstract

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.

Keywords: Ethics, Accounting and Reporting, Governance, Accountants, Stakeholders

Suggested Citation

Kamat, Manoj Subhash and Kamat, Manasvi Manoj, Ethical Governance Issues in Accounting and Reporting: Dilemmas of the Accountant (January 18, 2012). Available at SSRN: https://ssrn.com/abstract=1987917 or http://dx.doi.org/10.2139/ssrn.1987917

Manoj Subhash Kamat (Contact Author)

VVM's Shree Damodar College ( email )

Margao
Goa
India

Manasvi Manoj Kamat

Goa University ( email )

Taleigao, Goa - 403 206
India

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