11 Pages Posted: 19 Jan 2012
Date Written: 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.
Keywords: Ethics, Accounting and Reporting, Governance, Accountants, Stakeholders
Suggested Citation: 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