There has been much written on the importance of responsibility accounting and integrated reporting to ensure business accountability, but not on how to be a responsible accountant. As the accounting profession is built on the foundation of maintaining public trust, making the right decisions when faced with a challenging dilemma has a major impact on the long-term performance and perception of the firm as well as personal credibility. Accountants make judgement calls on a regular basis: they are privy to highly confidential information regarding their clients and their clients' businesses. Unethical earnings management practices can easily lead to falsifying records, but how does the accounting professional avoid succumbing to these practices when faced with other pressures?
Giving Voice to Values in Accounting is the first book to explain the ethical dilemmas faced by accountants in their day-to-day work and to provide clear guidance for accounting students and professionals in navigating through these issues. The Giving Voice to Values (GVV) framework focuses on resolving ethical conflict by encouraging individuals to act on their values. This book provides accounting educators, coaches, trainers and professionals with both the impetus and the tools to easily implement the GVV offering into their own work, their organizations and in the classroom.
Author(s): Tara J. Shawver; William F. Miller
Series: Giving Voice to Values
Publisher: Routledge
Year: 2019
Language: English
Pages: xviii+96
Cover
Half Title
Series Page
Title Page
Copyright Page
Dedication
Table of Contents
List of illustrations
List of contributors
Preface
Acknowledgements
Introduction to GVV
Introduction
Accounting ethics education
Studies using GVV
GVV resource availability
Book contributions
References
1. Review of the existing literature related to GVV in accounting
Giving Voice to Values curriculum
Theoretical research
Anecdotal research
Empirical research
References
2. Assessing the impact of GVV modules in accounting courses
Introduction
Importance of implementing GVV in accounting curriculums
Methodology
Measurement instrument
Results and discussion
Conclusions
References
3. Building action-oriented tools to tackle ethical challenges in the accounting profession
Introduction
The Giving Voice to Values framework
Articulating the GVV framework in the accounting curriculum
Across the accounting curriculum
Moving articulation earlier in the course sequencing
Discussion and conclusion
Notes
References
4. Sidney McCallum
The case
Sydney McCallum teaching note
Epilogue
Pedagogy
5. A matter of freight
A matter of freight
Teaching notes
6. Stefano Foods
The case
Teaching notes
Reference
7. Locus of Responsibility: Where does the responsibility lie?
Put yourself in Maya’s shoes and use the GVV methodology to answer the following questions:
Teaching notes
Case Analysis
8. Non-GAAP earnings: A failure to protect the public trust?
Teaching notes
Case synopsis
Case Analysis
Concluding comments
Notes
9. Accounting professional standards and implications for practice
Ethical dilemmas in professional practice
AICPA
IMA
Sarbanes-Oxley
International Federation of Accountants (IFAC)
References
Index
