Learning Objectives After studying this module you should be able to: Understand the importance of ethics Know the history of ethics in accounting Incorporate ethics into your decision process Know ethical standards for accounting professionals Understand ethical implications of the U.S. transition to IFRS Appreciate lessons learned from recent business scandals SECTION 1 — THE IMPORTANCE OF ETHICS Ethics is an important part of your accounting education and it will play an increasingly important
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References: Thiroux J & Krasemann K (2012): Ethics: Theory and Practice 11th Edition. Pearson NJ. Lecture in Ethics in The Social Sciences (Week 2): Consequentialist (Teleological) Theory Lecture in Ethics in The Social Sciences (Week 3): Non-consequentialist (Deontelogical) Theory
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[회사 이름 입력] Ethical Decision-Making in Business THE302 Business Ethics Ms. Ariane Lellmann Due Date: 31/May/2012 Student ID: 201212068 2045 words Executive Summary In one of two dilemmas Mr. Owen is facing‚ he decided not to inform the guests about the construction. In narrow view‚ he is responsible for profit maximization for his shareholders. Even though he was not honest to his guests‚ his action is considered as morally right since different situation makes different
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to right and wrong behavior‚ ethics are recognized rules of conduct in regards to a specific action or a particular group of people. In short‚ ethics come from an external social structure whereas morals come from within – a person’s own perceptions of right and wrong regardless of what society’s rules say. The three primary schools of ethics that can be used in discussing ethical problems and dilemmas are care-based ethics‚ rule-based ethics‚ and end-based ethics. In the case of ethical dilemma
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Is Lying Wrong? (Or Orderly Dissent) How wrong is it to lie? Take the hypothetical situation where you are in charge of the software for the launch of a rocket that will put a satellite into space. The launch director requires that various people‚ including you and a meteorologist "sign off" on launching the rocket. The weather is very overcast‚ and lightning has been detected in the distance. The meteorologist gives the "OK" to launch the rocket. You‚ however‚ have serious doubts that the
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Real World Ethics‚ What to do? Apple’s Ethical issues in China and South Korea Ryan M. Harmon BUS323: Buiness Ethics Christine Seymour Febuary 3‚ 2013 Abstract The purpose of this study is to expand the boundaries of our knowledge by exploring some relevant facts and figures relating to Apple’s Ethical issues in China and South Korea. During this study well will look at some of Apple’s sucesses and challenges throughout Apple’s history and see how they affect the company’s ability to operate
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PUBLIC ADMINISTRATION Structure 21.0 21.1 21.2 21.3 21.4 21.5 21.6 21.7 21.8 21.9 Learning Outcome Introduction Ethics: Meaning and Relevance Evolution of Ethical Concerns in Administration Context of Ethics and its Significance for Public Administration Issue of Ethics: Foci and Concerns Pertinence of a Code of Administrative Ethics Nature of Work Ethics Towards New Dimensions of Ethics Obstacles to Ethical Accountability 21.10 Future Perspective 21.11 Conclusion 21.12 Key Concepts 21.13 References
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1. INTRODUCTION Ethics has been perceived as one of the most important factors in establishing good corporate governance. Information Technology (IT) plays an increasing role in helping modern organizations to achieve their goals‚ and it has become critical in creating and implementing effective IT governance mechanisms. The increased use of information technology has raised many ethical issues for today’s IT professional.– Licensing of IT professionals – Internet communication – Intellectual
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the company acting as moral agent 4 3-2 Analyze the development of mechanisms for achieving employee involvement and empowerment 4 4-1 Research a current ethical issue affecting a selected business 6 4-2 Report on how the business could improve the ethics of their operations whilst meeting objectives and ensuring good employer / employee relationship 6 4-3 Design a suitable ethical code 7 Conclusion 8 References 9 Acknowledgement This report is about the ethical approaches and practices are adopted
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but the morality is still in doubt. Sadly‚ most of the time it is unclear at the worker level why he or she is being terminated at an already profitable business. All forms of downsizing are unethical and there is no evidence shows that there is real upside to the company after eliminating the employee in terms of profit increase. In any case‚ the affects can be serious for the company business itself and employee. How a company treats immorally downsized employee has in impact to the company
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