Ethical Accounting: The Driver in Recovering Markets

Sandeep Goel
Additional contact information
Sandeep Goel: Management Development Institute

A chapter in Eurasian Business Perspectives, 2019, pp 95-106 from Springer

Abstract: Abstract The unethical behavior by accounting professionals and corporate managers and the resulting growing epidemic thereof is a topic of increasing concern for the regulators and standard-setters worldwide. This assumes significance on account of the recovering phase of economies since global meltdown in 2008. Ethics are a key area of concern in accounting at present on account of series of corporate scandals that have taken place in the world questioning the credibility of the accounting profession and management behavior. The present paper deals with the concept of ethical accounting and highlights the relevance of “ethical” (quality) aspect of accounting (earnings) in financial reporting practices of the corporate. It further discusses its implications on the role of accounting professionals for corporate reporting and the regulatory machinery for its promotion.

Keywords: Accounting; Ethics; Quality; Earnings; Shareholders (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:eurchp:978-3-030-11872-3_7

Ordering information: This item can be ordered from
http://www.springer.com/9783030118723

DOI: 10.1007/978-3-030-11872-3_7

Access Statistics for this chapter

More chapters in Eurasian Studies in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().