Ethics and sustainability in accounting and finance. Volume I ([2019])

• Record Type: Book
• Further Information: Note: Editor: Kıymet Tunca Çalıyurt.
• Editors: Caliyurt, Kiymet Tunca
• Contents: Intro; Preface; Acknowledgements; Contents; Editor and Contributors; List of Figures; List of Tables; Overview; 1 Introduction: Why Do We Need to Discuss on Ethics, Sustainability in Accounting; 1.1 Codes on Ethics in Accounting Profession; 1.1.1 Codes for Accountants in Business; 1.1.2 Codes for Accountants in Public Service; 1.2 Recent Literature on Accounting Ethics; References; Social Responsibility and Sustainability in Accounting; 2 Enhancing Governance Through Accounting Reform: A Local Council Evidence; 2.1 Introduction; 2.2 Literature Review 2.3 Factors Influencing Adoption of Accrual Accounting2.4 Institutional Theory; 2.5 Research Methodology; 2.6 Findings and Discussions; 2.7 Accrual Accounting Implementation; 2.8 Accounting Reform; 2.9 Factors Influencing Accounting Reforms Implementation; 2.10 Budget Allocation for IT Implementation; 2.11 Auditor's Opinion; 2.12 Conclusion; References; 3 Accounting Ethics Education in Turkey: An Evaluation Within the Frame of Opportunities and Challenges; 3.1 Introduction; 3.2 Accounting Ethics Education in Turkey; 3.3 Opportunities in Accounting Ethics Education in Turkey 3.3.1 Socioeconomic Structure of Turkey: Informality, Loss of Tax, and Tax Evasion3.3.2 Development and Application of Corporate Governance Principles; 3.3.3 Crises and Financial Scandals; 3.3.4 Transition to International Accounting Standards; 3.3.5 Developments in the Accounting Profession; 3.4 Challenges Probably to Be Faced in Accounting Ethics Education in Turkey; 3.4.1 Who Should Teach Accounting Ethics?; 3.4.2 Who Should Take Ethics Classes?; 3.4.3 Should Accounting Ethics Be Taught as a Separate Course or Be Included in the Contents of Other Courses? 3.4.4 What Teaching Methods and Techniques Should Be Used?3.5 Conclusions and Recommendations; References; 4 The Relationship Between Corporate Social Responsibility and Earnings Management In Terms of Accounting Information Quality; 4.1 Introduction; 4.2 The Concept of Corporate Social Responsibility; 4.3 Definition of Accounting Information Quality; 4.4 The Relationship Between Earnings Management, Accounting Information Quality, and IAS/IFRS; 4.4.1 Earnings Management and It's Types; 4.4.2 The Relationship Between Earnings Management and Accounting Information Quality 4.4.3 The Relationship Between Earnings Management, Accounting Information Quality and IAS-IFRS4.5 The Relationship Between Corporate Social Responsibility and Earnings Management; 4.6 Corporate Social Responsibility and Earnings Management Relationship in the Context of Accounting Information Quality; 4.7 Conclusion; References; 5 Understanding Pro-environmental Behaviour of Accounting and Business Students: Development of a Conceptual Framework; 5.1 Introduction; 5.2 Pro-environmental Behaviour: Theory Triangulation; 5.2.1 The Theory of Planned Behaviour (TPB); 5.2.2 Norm Activation Theory
• Publisher Details: Singapore : Springer Nature Springer
• Publication Date: 2019
• Extent: 1 online resource
• Subjects: 174/.4; Accounting -- Moral and ethical aspects; Finance -- Moral and ethical aspects; Social responsibility of business; Sustainability; BUSINESS & ECONOMICS / Business Ethics; Accounting -- Moral and ethical aspects; Finance -- Moral and ethical aspects; Social responsibility of business; Sustainability; Electronic books; Electronic books
• Languages: English
• ISBNs: 9789811332036; 9811332037
• Related ISBNs: 9789811332029
• Notes: Note: Includes bibliographical references and index.; Note: Online resource; title from PDF title page (EBSCO, viewed January 25, 2019).
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.