TAILIEUCHUNG - Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 16 - Robert L. Hurt

Chapter 16 - Professionalism, ethics, and career planning. When youve finished studying this chapter, and completing the activities at its conclusion, you should be able to: List and discuss characteristics of a professional, explain how those characteristics apply to the accounting profession, define ethics, discuss various models/schools of ethical decision making, explain how to resolve ethical dilemmas. | Chapter 16 Professionalism, Ethics, and Career Planning Outline Learning objectives Professionalism Ethics Cases Learning objectives List and discuss characteristics of a professional. Explain how those characteristics apply to the accounting profession. Define ethics. Discuss various models/schools of ethical decision making. Explain how to resolve ethical dilemmas. Professionalism Definition () A vocation requiring knowledge of some department of learning or science Characteristics of a professional Bell McDonald Professionalism Characteristics of a professional (Bell) Communicates effectively. Thinks rationally, logically, and coherently. Appropriately uses technical knowledge. Integrates knowledge from many disciplines. Exhibits ethical professional behavior. Recognizes the influence of political, social, economic, legal, and regulatory forces. Actively seeks additional knowledge. Professionalism Characteristics of a professional (McDonald) Specialized knowledge base Complex skills Autonomy of practice Adherence to a code of ethical behavior Ethics Definition of ethics Ethics issues in accounting Schools of ethical thought Ethical decision-making model Ethics have always been important in the accounting profession. But, the profession placed renewed emphasis on them after the corporate scandals of the late 20th century. Ethics Definitions (Boss, 2014) Ethics is a set of standards that Differentiates right from wrong Is established by a particular group Is imposed on members of the group to regulate behavior Ethics is a discipline that Studies values and guidelines for living Considers the justification for those values Ethics Table Ethics issues in accounting Area Ethical questions Revenue recognition Is it ethical to boost revenue at the end of the year by shipping unordered goods to customers, telling them that they can send them back after the new fiscal year starts? Earnings smoothing Is it ethical to use accounting policies (such .

• Kế toán - Kiểm toán
• Accounting information systems
• Lecture Accounting information systems
• Information systems
• Career planning
• Ethical decision making
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• Accounting information
• Control information
• Information systems controls
• Information security
• System reliability
• Accounting system
• Systems development life cycle
• Systems design
• Value of information
• Business process
• Business process cycles
• Systems development
• Systems analysis
• Auditing computer
• Auditing process
• Privacy controls
• Processing integrity
• Availability controls
• Financial Accounting
• Principles of financial accounting
• Fundamental system principles
• Accounting systems
• Production cycle
• Human resources management
• General ledger
• AIS development strategies
• Reporting Systems
• Accounting information system
• AIS super system
• Computer accounting
• System security
• The accountant
• Information technology
• Documenting accounting information systems
• Data modeling
• Enterprise resource planning systems
• ERP systems
• Value chain
• Supply chain
• Decision structure
• Control frameworks
• Internal controls
• COBIT framework
• Accounting cycle
• Transaction processing
• Internal control
• Control environment