Accounting Ethics

El destacado investigador Richard Laughlin ha reflexionado sobre si la profesión contable ha devenido en una separación de sus participantes: los practicantes, los emisores, los reguladores contables y los investigadores académicos. Plantea que, a diferencia de otras profesiones, en Contabilidad estos actores, que denominó mundos, pareciera que no se comunican. La investigación documental, en una perspectiva crítica, tiene como intencionalidad explorar los aspectos que afectan la comunicación entre esos "mundos" contables. Uno de los aspectos de mayor afectación a la comunicación radica en el lenguaje utilizado, tanto en las investigaciones académicas como en las regulaciones y en los mecanismos de divulgación. Para minimizar estos aspectos es importante incidir en la formación de los contadores públicos, reforzando una actitud crítica y constructiva en cualquier ámbito en que se desenvuelva el profesional.

Richard  Laughlin,  accounting  leading  researcher,  performs  a  reflection  on  whether  the  accounting  profession  has  become  a  separation  of  its  participants:  practitioners,  issuers  and  accounting  regulators  and  academic  researchers.  Poses,  which  unlike  other  professions,  in  accounting,  these  actors,  it  called  worlds,  appears  not  to  communicate.  The  research,  Documentary,  at  a  critical  perspective,  has  such  as  intentionality  explore  those  aspects  that  affect  the  communication  between  the  “worlds”  accountants.  One  of  the  aspects  of  greatest  affectation  to  the  communication,  lies  in  the  language  used  in  academic research and in the regulations, and disclosure mechanisms. To minimize these aspects, it is important to influence the formation of public accountants, strengthening a critical and constructive attitude, in any area that is working the professionals.

Richard Laughlin, renomado investigador contábil, realiza uma reflexão sobre se a profissão contábil tem resultado em uma separação de seus participantes: os praticantes, emissores, reguladores  contábeis  e  os  investigadores  acadêmicos.  Ele  propõe  que  à  diferença  de  outras  profissões,  em  contabilidade  estes  atores  que  ele  chamou  de  “mundos”,  parece  que  não  se  comunicam.  A  investigação  documental,  em  uma  perspectiva  crítica,  tem  a  objetivo  explorar  os  aspectos  que  afetam  a  comunicação  entre  os  “mundos”  contábeis.  Um  dos  aspectos  que  mais  afeta  a  comunicação  radica  na  linguagem  utilizada,  tanto  nas  investigações  acadêmicas  quanto  nas  regulações  e  nos  mecanismos  de  divulgação.  Para minimizar estes aspectos é importante incidir na formação dos contadores públicos, reforçando uma atitude crítica e construtiva em qualquer âmbito de ação dos profissionais

Changing social and economic conditions have led to the change in thte accounting curriculum over the years; for example, a lot is now covered in accounting courses on financial frauds and crimes and issues of financial security and ethics. Several wellknown financial frauds such as scandals like Enron, KPMG, and Satyam are common knowledge of ordinary citizens of the world today. Most of these frauds are attributed to not applying accounting principles in an ethical manner and accounting was misused to cover the truth. Lack of ethics is believed to be responsible for most of these scandals. Teaching of ethics from the early period of traning of Chartered Accountants is hence recommended by Accounting Bodies of the world. This study, therefore, aims at understanding the reflections on the issue of ethics in teaching accounting. The study followed a case study approach and involved a small sample of accounting lecturers from both University of KwaZuluNatal (UKZN) andUniversity of Zululand (UNIZULU) of South Africa. The findings of the study suggest that special topical issues on ethics should be inculcated in each accounting course. For example, in the auditing course, ethical procedures should be touched upon and students should be sensitized about the ethical behaviour of accountants.

International Journal of Social and Educational Sciences (IJOSES)'e yayınlanmak üzere gönderilen çalışmalar ilk önce editör veya bolum editörleri tarafından derginin yayın ilkelerine uyup uymadığı incelenir. Eğer çalışma derginin yayın ilkelerine uyuyor ise en az iki hakeme değerlendirilmek üzere gönderilir. Hakemlerden birisinin olumsuz görüş bildirmesi halinde üçüncü bir hakeme gönderilir. Eğer üçüncü hakeminde kararı olumsuz ise yazı yazarına iade edilir. Dergimize makale başvurusunda bulunmayı düşünüyorsanız, Dergi dergi yayın politikasını ve yazar rehberini incelemenizi öneririz. Yazarlar dergiye gönderi yapmadan önce kayıt olmalıdır. Kaydolduktan sonra, giriş bağlantısı aracılığıyla 3 basamaklı gönderi işlemine başlayabilir. Sisteme yüklenecek yazılarda hiçbir şekilde isim ve diğer bilgiler yer almamalıdır. Bu bilgiler yayın öncesinde editor tarafından ilave edilmektedir. Yazılarda belirtilen düşünce ve görüşlerden yazar(lar)ı sorumludur. Yayımlanmak üzere gönderilen ve yayın kurulunca kabul edilen makalelerin tüm yayın hakları IJOSES / USEBD Dergisi'ne aittir. Ulusal ve Uluslararası sempozyumlarda sunulan bildiriler belirtilmek şartı ile yayın için gönderilebilir. Sempozyumlarda sunulan bildirilerin basılmamış olması gerekmektedir. Uluslararası Sosyal ve Eğitim Bilimleri Dergisi'ne gönderilen her makale, editörler tarafından iThenticate, Turnitin ve İntihal gibi benzerlik programları ile benzerlik ve intihal kontrolünden geçirilir. %25'in üzerinde benzerliğe rastlanan makaleler yazarına değerlendirme sürecine alınmadan iade edilir. Makalelerde ve diğer çalışmalarda intihale ve/veya %25 üzerinde benzerliğe rastlanmazsa çalışmalar alanında uzman iki hakeme gönderilir. İki hakemin olumlu rapor vermesi durumunda makale yayımlanır. Hakemlerden birinin olumsuz rapor vermesi durumunda raporun içeriğine göre editör tarafından gerek görülür ise makale üçüncü bir hakeme gönderilir. Üçüncü hakemin raporu olumluysa makale yayımlanır, değilse yayımlanmaz. Hakeme tanınan süre içerisinde makale değerlendirilmezse makale yeni bir hakeme gönderilir. * Yazar adından yapılan yayın/atıf taramalarında isim benzerlikleri, soyadı değişikliği, Türkçe harf içeren isimler, farklı yazımlar, kurum değişiklikleri gibi durumlar sorun oluşturabilmektedir. Bu nedenle araştırmacıların tanımlayıcı kimlik/numara (ID) edinmeleri önem taşımaktadır. Bunun için tüm yazarlarımızın ORCİD kaydını gerçekleştirmeleri gerekmektedir. Standardizasyonun sağlanabilmesi ve YÖK ile birlikte yürütülecek ortak çalışmalarda ORCID kullanılacağı için, yazarlarımızn ORCID bilgilerini talep etmeleri ve dergide/makalelerde bu bilgiye yer vermeleri tavsiye edilmektedir. * ORCID, Open Researcher ve Contributor ID'nin kısaltmasıdır. ORCID, Uluslararası Standart Ad Tanımlayıcı (ISNI) olarak da bilinen ISO Standardı (ISO 27729) ile uyumlu 16 haneli bir numaralı bir URI'dir. adresinden bireysel ORCID için ücretsiz kayıt oluşturabilirsiniz. * Yazarların, makalelerini dergi makale şablonuna bağlı kalarak yazdıktan ya da düzenledikten sonra sisteme yüklemeleri gerekmektedir. * Metin içi referanslarda ve kaynakçanın yazımında APA 6 stili kullanılmalıdır. APA 6 stili hakkında bilgi edinmek için lütfen şu bağlantıyı kullanınız. * Dergiye yollanan çalışmaların mümkünse 10.000, kitap ve diğer tanıtımlar 1.500 kelimeyi geçmemelidir. Makaleler için ise 5.000 kelimenin altında olmamasına da dikkat edilmelidir. Ayrıca makalelere 150-200 kelime arasında Türkçe ve İngilizce öz eklenmelidir. * Yazarlar tarafından sisteme yüklenen makaleler yayın kurulu tarafından incelenerek makalenin değerlendirilmeye alınıp alınmamasına karar verilir.

This study examines accounting ethics' impact on financial report quality and decision-making Kabul based logistic corporations in Afghanistan. Accounting ethics is such an important aspect of the field since accounting ethics is a matter of rules and values. Accounting ethics is mainly an area of applied ethics and is part of corporate ethics and human ethics, financial reporting consistency is a mindset, not a collection of particular activities. For making a decision, a good manager needs to be practical but confident when executing it. Unfortunately, some know-how, at the right moment, to switch from realism to optimism. There for the study examines the effect of accounting ethics on financial report quality and decision making. Totally 30 valid questionnaires, which were collected through Google Form, were analyzed by SPSS 24. To examine the suggested hypotheses, correlation analysis, and linear regression analysis were employed. For examining the reliability of adopted scales, Cronbach's Alpha was used. The study results demonstrated that accounting ethics significantly positively impact financial report quality and decision-making in Kabul-based logistic corporations. This study's findings fill the gap in Afghanistan's accounting literature by empirically investigating accounting ethics' impact on financial report quality and decision-making Kabul based logistic corporations.

Accountants preparing information are in a position to manipulate the view of economic reality presented in such information to interested parties. These manipulations can be regarded as morally reprehensible because they are not fair to users, they involve in an unjust exercise of power, and they tend to weaken the authority of accounting regulators. This paper develops a model for detecting earnings manipulators using financial statements' ratios in a sample of Spanish listed companies. Our results provide evidence that accounting data can be extremely useful in detecting manipulators. This approach can be used by a large category of users of accounting information among which we can cite stock exchange supervisors or investing professionals.

The major purpose of this article is to analyze the role of the "Agency Theory" in implementing effective control mechanisms. In effect, various control paradigms under the following situations are elaborated: a) When the agent's control system is merely based on the output under the condition of uncertainty; b) When the control mechanism is based on the output, and information about agent's action or effort; c) When the agent's monitoring control is based on the output, agent's action and additional variables. It is concluded that agency theory posits different organizational, behavioral, economical and controlling roles, and it is a potent framework which can be extricated in promulgation of the management control systems. Furthermore, the implementation of a control mechanism depends on the amount and contents of the public and/ or private information that exist in the domain of the managerial accounting system. The disseminated information and the concurrent variables surrounding the agency relations are also vital elements in creating any control system. Finally, the optimal control mechanism under each preceding conditions are revealed.

The major purpose of this article is to analyze the role of the "Agency Theory" in implementing effective control mechanisms. In effect, various control paradigms under the following situations are elaborated: a) When the agent's control system is merely based on the output under the condition of uncertainty; b) When the control mechanism is based on the output, and information about agent's action or effort; c) When the agent's monitoring control is based on the output, agent's action and additional variables. It is concluded that agency theory posits different organizational, behavioral, economical and controlling roles, and it is a potent framework which can be extricated in promulgation of the management control systems. Furthermore, the implementation of a control mechanism depends on the amount and contents of the public and/ or private information that exist in the domain of the managerial accounting system. The disseminated information and the concurrent variables surrounding the agency relations are also vital elements in creating any control system. Finally, the optimal control mechanism under each preceding conditions are revealed.

This technical memorandum provides a comprehensive IFRS-based solution to the NovaVerse PlayWorks PLC case study, which explores complex, interconnected financial reporting issues faced by a multinational edtech-toy conglomerate. The memo applies relevant International Financial Reporting Standards (IFRS) to twelve advanced accounting scenarios, including fair value measurement of cryptocurrencies, lease accounting with embedded derivatives, climate-driven asset impairments, ESG expenditures, contingent consideration, inventory fraud, and revaluation strategies.

Each issue is addressed with reference to the appropriate IFRS/IAS pronouncements, supported by journal entries, disclosure guidance, and covenant impact analysis. The solution document is designed for postgraduate accounting students, finance educators, auditors, and IFRS practitioners seeking a deep application of accounting standards in a simulated corporate context.

This document can serve as both a learning tool and a teaching case, bridging technical accounting interpretation with governance, ethics, and strategic financial decision-making.

This case study presents a comprehensive financial reporting scenario for NovaVerse PlayWorks PLC, a fictional but realistically constructed multinational edtech-toy conglomerate. It is designed to challenge advanced learners, researchers, and practitioners of International Financial Reporting Standards (IFRS) by integrating a spectrum of real-world complexities faced by global companies.

Spanning twelve interrelated financial issues, the case explores critical topics including fair value accounting of cryptocurrencies, index-linked lease liabilities, climate-induced asset impairments, ESG-related expenditures, revaluation strategies under IAS 16, contingent consideration in acquisitions (IFRS 3), and embedded derivatives within sukuk instruments. It also addresses high-risk areas such as inventory fraud, related-party disclosures (IAS 24), uncertain tax positions (IFRIC 23), and the implications of hyperinflationary indicators (IAS 29).

This case is supported by journal entries, IFRS references, and ratio analysis, making it suitable for postgraduate accounting coursework, ACCA/CA-qualification training, or IFRS workshops. It encourages judgment-based thinking, critical application of standards, and awareness of ethics and governance in financial reporting.

La  educación  contable  ha  sido  un  tema  especial  de  discusión  dentro  del  mundo  académico.  Incluso,  se  ha  pensado  en  la  necesidad  de  revaluar  algunos de los conceptos teóricos contables que se tienen como fundamento epistemológico y cognoscente, pues, con el paso del tiempo, las teorías que regulan  la  contabilidad,  la  educación  y  la  formación  de  estudiantes,  se  han  quedado  cortas  en  la  intervención  de  fenómenos  sociales  que  atañen  a  la  disciplina y requieren de profesionales que los intervengan. La reflexión fundamental de este escrito es la necesidad de construir modelos formativos  y  educativos  que  proporcionen  a  los  contables  una  mejor  aprehensión  de  la  realidad  de  la  cual  deben  ocuparse  y  que  les  ayuden  a  desempeñarse en contextos diferentes a los de empresa como núcleo único de desarrollo práctico contable.
La implementación de un nuevo modelo de educación para la enseñanza de la contabilidad, o por lo menos con una nueva visión, es importante para el quehacer social de la disciplina y la responsabilidad social de la profesión, lo cual implica nuevos postulados, nuevos métodos, nuevas formas de pensar y por supuesto nuevos contadores.

Accounting education has been one of the main topics of debate in academia, has even raised the need to reconsider some of the theoretical concepts of accounting as cognitive and epistemological base, because with the passage of time theories that govern accounting, education and training of  students,  have  failed  to  intervene  effectively  to  social  phenomena  that  affect the discipline, and therefore require professionals to solve them.The  main  focus  of  this  work  is  the  need  to  build  models  of  education  and  training  in  accounting,  in  order  to  understand  reality  in  different  contexts,  beyond  the  company  as  the  sole  focus  of  the  accounting  practice.  The  implementation  of  new  educational  models  for  teaching  accounting,  or  at  least  with  a  new  vision,  is  fundamental  to  the  social  responsibility  that  has  the discipline and profession.This  means  building  new  paradigms,  new  methods,  new  ways  of  thinking  and, of course, new counters.

Este escrito presenta una reflexión sobre la formación contable centrada en el  discurso  de  las  competencias,  la  calidad  y  la  pedagogía,  la  cual  con  sus  características modelares no fomenta el desarrollo integral del ser humano ni el desarrollo autónomo del pensamiento contable. Igualmente, se aborda el problema de orientar exclusivamente la formación a satisfacer las exigencias del  mercado  laboral  determinado  por  los  empresarios  y  la  asimilación  de  los procesos formativos como si fueran los procesos productivos que en las empresas  se  desarrollan  en  función  del  mercado,  primando  el  interés  de  aumentar  la  producción,  minimizar  los  costos  e  incrementar  las  utilidades  del empresario o dueño del capital.El concepto de competencia se ha reducido a los conocimientos, las habilidades y  los  valores;  en  términos  generales,  los  preceptos  pedagógicos  trasplantan  el  discurso  de  la  pedagogía  (educación  de  niños)  sin  tener  en  cuenta  que  la  educación  superior  se  orienta  a  la  formación  de  adultos  (andragogía).  La  introducción  del  modelo  de  competencias  en  las  universidades,  se  torna  en  una  disertación  vacua  de  fundamentos  y  sin  referencia  a  una  práctica  social  académica, en tanto que la calidad se reduce a  un discurso métrico y operativo.
Se propone un modelo que busca la trascendencia del ser humano (enfoque hacia las necesidades de la sociedad) en lugar de fomentar de manera simple las competencias laborales (para satisfacer las expectativas del mercado), así como  la  formación  integral  (en  lugar  del  discurso  de  la  calidad)  para  hacer  posible la libertad de pensamiento (en lugar de los conocimientos doxa), la capacidad de servicio (en lugar de las habilidades) y la conciencia (en lugar de  los  valores  sin  contexto).    Es  necesario  cambiar  el  enfoque,  para  hacer  posible la construcción de pensamiento contable y un papel más activo del Contador Público, en aras de la supervivencia de la humanidad.

This  paper  presents  a  reflection  on  accounting  education  centered  on  the  discourse  of  competence,  quality  and  pedagogy,  which,  through  its  features,  do  not  promote  the  integral  development  of  the  human  being  and the autonomous development of accounting thinking. It also addresses the  problem  of  leading  training  to  exclusively  satisfy  the  labor  market  requirements  determined  by  employers  and  the  assimilation  of  learning  processes as if they were production processes that companies develop based on market demand, giving priority to the interests of increasing production, profits, and minimizing costs of industrialists or owners of the capital.The  concept  of  competence  has  been  reduced  to  knowledge,  skills,  and  values;  in  general  terms,  the  pedagogical  precepts  transplant  pedagogical  discourse  (education  of  children)  without  taking  into  account  that  higher  education  is  geared  to  adult  learning  (andragogía).  The  incursion  of  the  model  of  competencies  in  universities  turns  into  an  empty  lecture  without  reference  to  an  academic  social  practice,  while  the  quality  is  reduced  to  a  speech and operative metric. We  propose  a  model  that  seeks  transcendence  of  man  (focused  on  needs  of  society)  rather  than  simply  promoting  labor  skills      (to  meet  market  expectations) as well as the integral learning (instead of the speech quality) to allow freedom of thought (rather than knowledge doxa) service capacity (rather  than  skills)  and  consciousness  (rather  than  values  without  context).  It  is  necessary  to  change  the  approach  to  make  possible  the  construction  of accounting thinking and a more active role of the CPA, for the sake of the survival of humanity.

the NBA Sounding Board, and workshop participants at the 2014 NBA Accountantsdag and the 2016 Conference of the European Accounting Association. Finally, we thank the NBA for financial and practical support and the interview participants for their time and valuable insights.

This paper examines two principal categories of manipulative behaviour. The term 'macro-manipulation' is used to describe the lobbying of regulators to persuade them to produce regulation that is more favourable to the interests of preparers. 'Micromanipulation' describes the management of accounting figures to produce a biased view at the entity level. Both categories of manipulation can be viewed as attempts at creativity by financial statement preparers. The paper analyses two cases of manipulation which are considered in an ethical context. The paper conclude s that the manipulations described in it can be regarded as morally reprehensible. They are not fair to users, they involve an unjust exercise of power, and they tend to weaken the authority of accounting regulators.

Corporate failure has continued to dominate the entire corporate environment throughout the World, and Nigeria is not an exception. This has elicited continuous outcry about corporate survival; and the blame is always shifted to corporate management on the account of its failure to harness and use available resources effectively and efficiently for good corporate objectives. Thus, there is an increasing lack of confidence on corporate management. The negligence has led to untimely liquidation of many businesses. The main objective of the study is to examine corporate failure and the dilemma of auditors and expectation gap which has led to some pressures for increased auditor liability. It further looks at corporate failure and where the auditors share in it. The study made use of survey research design and the population for the study comprise of 200 questionnaires administered made up of shareholders, business groups and employees within Jos metropolis of Plateau State. We had 188 respondents representing 94% of the survey. Data were presented on tables of percentages and we tested the research hypotheses wit f-ratio. Findings from the study revealed that corporate failure exist despite efforts of auditors to carry out effective audit and corporate scrutiny. Proper auditing of financial records of companies has a relationship with corporate survival, and remains competitive and transparent in business environment as required by International Financial Reporting Standard (IFRS). The following recommendations were made. Corporate Auditors should perform audit with technical competence, integrity, and independence with defined objective. They should search for and detect material misstatements whether intentional or unintentional. Government and relevant stakeholders corporate owners about engaging competent hands in carrying out corporate audit in line with international best practice as these will enhance total compliance with requirements of IFRS as this will reduce incidences of corporate failure.

The current research is trying to investigate the place of Artificial Intelligence and Electronic Government management in Electronic Management of Human Resources. So, this applied study is a descriptive (contextual-case) type in a meta-synthesis method and through the seven-step Sandelowski and Barroso method based on thematic analysis. For e-human resources managing while defining the problematic situation that included the identification and application of role-playing requirements in the field of artificial intelligence and egovernment, meta-synthesis of modern scientific research was conducted based on the Sandelowski and Barroso method during 2023 to 2024. The mentioned findings were counted in five major codes, including the challenges facing AI with nine components, professional ethics with seven components, the egovernment system with six components, the administrative system with seven components, and the intelligentization of governments with four components. As a result, the research findings expressed that subject to intelligent management of the challenges facing AI and also considering professional ethics, this intelligence can be considered a useful tool for intelligentizing human resources management and playing the productivity roles in the e-government system and, accordingly in the e-human resources management.

تهدف هذه الدراسة إلى تحديد مدى تبني البنوك والشبابيك الإسلامية في الجزائر للمعايير الأخلاقية المحاسبية. وذلك بإجراء مقابلات شبه منظمة مع موظفي عينة من البنوك والشبابيك الإسلامية. وقد كشفت نتائج هذه الدراسة أنه توجد دراية لدى البنوك والشبابيك الإسلامية بالمعايير الأخلاقية المحاسبية بتبنيها مدونات أخلاقية ودلائل إجراءات داخلية. إلا أنه يلاحظ غياب ميثاق أخلاقي موحد للقطاع المصرفي. أوصت الدراسة بتطوير ميثاق أخلاقي مشترك للقطاع البنكي في الجزائر وتعزيز التعاون مع الجهات التنظيمية لتطوير اللوائح التي تحكم الممارسات الأخلاقية في القطاع المصرفي، وذلك لمواجهة التحديات وضمان تطبيق هذه المبادئ. كلمات مفتاحية: بنوك وشبابيك إسلامية؛ صيرفة إسلامية؛ معايير أخلاقية محاسبية؛ ميثاق أخلاقيات This paper attempts to determine the extent to which Islamic banks and windows in Algeria adopt ethical accounting standards. We conducted semi-structured interviews with employees from a sample of Islamic banks and windows. The findings revealed that Islamic banks and windows are aware of accounting ethical standards, as evidenced by the adoption of ethical codes and internal procedure manuals. However, there is no unified ethical charter for the banking sector. The study recommended developing a shared ethical charter for the Algerian banking sector and enhancing collaboration with regulatory bodies to improve regulations governing ethical practices in the banking sector to address challenges and ensure the application of these principles. Keywords: Islamic banks and windows; Islamic finance; Ethical accounting standards; Code of professional ethics

Sementara saya berasumsi apabila Negara kita mengamalkan program sadar budaya yang saya ajukan dalam pidato pengukuhan kali ini, saya yakin bangsa kita akan mempunyai daya linuwih, yaitu seperangkat pengetahuan budaya yang canggih berupa kemampuan diri mengendalikan perubahan dan dinamika sosial dan politik di dalam negeri dan pada level internasional adalah kemampuan aksesbilitas dan peningkatan posisi tawar dalam persaingan global.

Creative accounting leads to white collar crimes, which is the result of economic downfall. The main aim of the statutory bodies is to safeguard the investment of the investors; hence the companies should adhere to the statutory requirements to disclose the financial statements. To uphold the investor trust the companies indulge in manipulating the financial statements. One such manipulation practiced by the companies is creative accounting. Creative accounting is not illegal, but it is unethical practice-to present the fair financial report to meet the expectations of the stakeholders. The companies follow a clever idea to make use of loopholes in the accounting standard, but the question is about the ethical practice of audit firms. Therefore, the study concentrates on the role of auditors in promoting the ethical professionalism and following creative accounting within the ramifications of the law.

The collapse of major corporations over the last two decades highlights significant vulnerabilities in corporate governance, risk management, and audit practices. This paper explores the underlying reasons for these failures, focusing on governance shortcomings, unethical behavior, market dynamics, and operational inefficiencies. Additionally, the paper underscores the pivotal role of robust audit and risk management frameworks in preventing such disasters. Key case studies, such as Enron, Lehman Brothers, and Wirecard, are analyzed to draw practical lessons for corporations and policymakers.

The relationship between tax, trade, and investment is inevitable as they interact in various areas, such as the digital economy (Chaisse and Mosquera 2022) or transfer pricing (Bird et al. 2009, 418). In this interaction, they sometimes use the same conceptual language with divergent or convergent meanings. Fairness is one of the common concepts, among others, used in these areas. Accordingly, it is prevalent to see concepts like "fair trade," "fair investment conditions," or "tax fairness." Nevertheless, despite its relevance in tax, trade, and investment, fairness is not a concept with a globally agreed meaning. Aside from a lack of global understanding in the context of tax, trade, and investment, the meaning of fairness diverges even within these individual disciplines. For instance, there is no single common understanding on fairness in international taxation, the concept can be used in an economic, philosophical, juridical, or political sense (Burgers and Mosquera 2017b, 768-769). Similarly, there is no common position on the meaning of fairness in the context of international trade, and different positions have been adopted, such as liberal ideas of fair play, distributive justice, and anti-globalization (Bird et al. 2009, 411-415). The situation in investment law is not different. While one of the crucial standards in investment law requires fair and equitable treatment, there is no common definition of that standard, and the concept of fairness in this context can be understood as reasonableness and justice in investment (Tudor 2008, 15, 127).

The study aimed to explore the impact of creative accounting on the faithful representation of financial reporting in the case of commercial banks in Zimbabwe. The specific objectives of the study were to explore the effect of government regulation in combating creative accounting on the faithful representation of financial reports and ascertain the effect of external audit on creative accounting as a tool to improve the faithful representation of financial reports. The research methodology used was quantitative through a systematic investigation, and a pragmatic philosophy was adopted. The population of the study consisted of commercial banks in Zimbabwe. The sample size was determined with the help of Krejcie and Morgan (1970). The data was collected using questionnaires distributed online. The study processed data using SPSS and analyzed the data using descriptive statistics, regression, and Pearson's correlation coefficient. The study concluded that, government regulations, if implemented properly, have the potential to improve the state of faithful representation of financial reports; if the government of the country is corrupt, it negatively affects faithful representation of financial statements, and there is a positive relationship between the quality of external audits and faithful representation of financial reports.

Bu calisma Amerika Birleisk Devletleri’nde ortaya cikan muhasebe skandallari ile 2002 yilinda bu skandallari sonlandirabilmek umuduyla yuruluge sokulan Sarbanes-Oxley Yasasi (Sarbanes-Oxley Act/SOA) incelenecektir. Ayrica bu calisma ile finansal krizler ile muhasebe skandallari arasindaki iliski incelenmeye calisilacaktir. Bu amacla konuya muhasebeciler, denetciler ve finansal piyasa uygulayicilari acisindan ayri ayri bakilacaktir.

This study suggest there are certain similarities between accounting scandal and expected global crises such as: lack of reliable and accurate accounting information, markets` negligence of basic rules and price bobbles. All these factors have brought an erosion of public confidence. Setting up public confidence requires radical changes such as: tough accounting legislations like SOX, continuous improvement in GAAP, introducing of insurance mechanism on auditing reports etc. ÖZET Bu çalışma Amerika Birleişk Devletleri'nde ortaya çıkan muhasebe skandalları ile 2002 yılında bu skandalları sonlandırabilmek umuduyla yürülüğe sokulan Sarbanes-Oxley Yasası (Sarbanes-Oxley Act/SOA) incelenecektir. Ayrıca bu çalışma ile finansal krizler ile muhasebe skandalları arasındaki ilişki incelenmeye çalışılacaktır. Bu amaçla konuya muhasebeciler, denetçiler ve finansal piyasa uygulayıcıları açısından ayrı ayrı bakılacaktır.

This study conducts a historical review of accounting ethics education literature over a 48 year period from 1970 to 2018. The study synthesizes accounting ethics education research published in academic research journals to identify trends and key themes. The study contributes to the body of accounting and education literature by giving meaning and shape to the development corpus of accounting ethics education research. Early research highlighted the need for ethics education in the accounting curriculum, while research in the latter part of the relevant period, moved toward understanding the impact of ethics education on students' cognitive moral development and decision making. Key topic themes inherent in the data include: teaching methods, the importance of ethics education, ethical decision making, moral development, the integration of ethics into accounting courses, and curriculum related issues. Alongside the rising number of publications during the relevant period, the findings suggest an increasing sophistication in teaching pedagogies and growing interest of ethics education research in developing countries. Overall, this study underlines the importance of ethics education research to the edification and ethics of future accountants.

Purpose The purpose of this paper is to understand the institutionally driven changes impacting organizational accounting manipulation in Vietnam’s emerging transitional economy. Specifically, this study explore how Vietnamese accountants and regulators explain questionable accounting transactions and their rationalization for those practices, especially during the period of accounting system transition from Vietnamese accounting standards to International Financial Reporting Standards (IFRS). Design/methodology/approach The study uses interview-based methods involving 22 Vietnamese accountants, financial managers, audit partners and regulators. Findings This study have found dysfunctional approaches to revenue and expense recognition underpinned by institutional theory. At play is a combination of opportunities relating to weak accounting standards and organizational controls; management pressure; and a desire to avoid unwanted scrutiny from Vietnamese regulators. Research limitati...

This study suggest there are certain similarities between accounting scandal and expected global crises such as: lack of reliable and accurate accounting information, markets` negligence of basic rules and price bobbles. All these factors have brought an erosion of public confidence. Setting up public confidence requires radical changes such as: tough accounting legislations like SOX, continuous improvement in GAAP, introducing of insurance mechanism on auditing reports etc. ÖZET Bu çalışma Amerika Birleişk Devletleri'nde ortaya çıkan muhasebe skandalları ile 2002 yılında bu skandalları sonlandırabilmek umuduyla yürülüğe sokulan Sarbanes-Oxley Yasası (Sarbanes-Oxley Act/SOA) incelenecektir. Ayrıca bu çalışma ile finansal krizler ile muhasebe skandalları arasındaki ilişki incelenmeye çalışılacaktır. Bu amaçla konuya muhasebeciler, denetçiler ve finansal piyasa uygulayıcıları açısından ayrı ayrı bakılacaktır.

This study suggest there are certain similarities between accounting scandal and expected global crises such as: lack of reliable and accurate accounting information, markets` negligence of basic rules and price bobbles. All these factors have brought an erosion of public confidence. Setting up public confidence requires radical changes such as: tough accounting legislations like SOX, continuous improvement in GAAP, introducing of insurance mechanism on auditing reports etc. ÖZET Bu çalışma Amerika Birleişk Devletleri'nde ortaya çıkan muhasebe skandalları ile 2002 yılında bu skandalları sonlandırabilmek umuduyla yürülüğe sokulan Sarbanes-Oxley Yasası (Sarbanes-Oxley Act/SOA) incelenecektir. Ayrıca bu çalışma ile finansal krizler ile muhasebe skandalları arasındaki ilişki incelenmeye çalışılacaktır. Bu amaçla konuya muhasebeciler, denetçiler ve finansal piyasa uygulayıcıları açısından ayrı ayrı bakılacaktır.

To avoid taking responsibility for unethical actions, regulatory violations, or operational failures, executives commonly say "I was not aware" in the ever-changing world of corporate accountability and governance. The advent of new technologies, more regulations, and public scrutiny, however, has rendered this justification increasingly weak. There has been a recent shift in emphasis on the need for executives to be more vigilant, proactive, and responsible in monitoring the activities of their companies. Leadership, compliance, and company culture are all profoundly affected by this change. This paper delves into the "I Was Not Aware", a common excuse that executives can no longer claim in such a highly regulated and tech-driven accountability requirement.

El artículo analiza cómo las políticas estatales, influidas por intereses privados, refuerzan y expanden la desigualdad social y dan lugar a una ética contable que no cuestiona las acciones y se orienta a satisfacer intereses corporativos. Se evidencia cómo los estados son absorbidos por organizaciones que persiguen beneficios a corto plazo y por el control totalitario de la economía. Se examina el tema de las filtraciones relacionadas con organizaciones offshore y paraísos fiscales, develando el deterioro ético del profesional contable. Finalmente, se concluye que el contador público debe ser garante de confianza pública y que sus acciones tienen repercusiones sociales.

Pendidikan memainkan peran penting dalam membentuk generasi yang berkualitas. Kualitas pendidikan juga dilihat dari perkembangan sikap kritis akademisi. Namun, rendahnya kualitas sumber daya manusia dapat menghambat pembangunan ekonomi bangsa. Oleh karena itu, sistem pendidikan harus dikelola dengan baik, baik dari segi kualitas maupun kuantitas. Fungsi dan tujuan pendidikan nasional adalah mengembangkan kemampuan

Pendidikan memiliki peran krusial dalam membentuk generasi bangsa yang berkualitas, di mana kualitas pendidikan tercermin melalui kemampuan kritis akademisi. Undang-Undang No. 20 Tahun 2003 menekankan bahwa tujuan pendidikan nasional adalah mencerdaskan kehidupan bangsa dan mengembangkan potensi peserta didik agar menjadi individu yang beriman, berakhlak mulia, serta bertanggung jawab.

This article analyzesthe currentofaccounting educationreality and founds a relevance values that ​​brought by modern accounting with Ki Hadjar Dewantara’s thinking. Additionally, this article explores the values ​​of Ki Hadjar Dewantara’s critical education as aformulation for basic concept of accounting education objective. Islamic spiritual value, moral value​​and freedomvalue which become the findings in this article are still a conceptual framework that requires ongoing study to obtain indicators of each value in order to formulate the concept ofaccounting education objectivesin accordance with character and identity of Indonesian people. Keywords: Ki Hadjar Dewantara, Values, Accounting Education.

In recent years there has been a large number of corporate governance failures in Australia and internationally. Whilst there are a number of reasons why corporate governance failures occur it has been acknowledged that these corporate collapses were, in a large part, the result of a lack of ethical behaviour on behalf of high level management and accountants (

It is moral duty to manage business ethically for human solidarity and general welfare. Recognized that ethical business should be based on fairness, responsiblity, honesty, wisdom, loyality, moral integrity and no harm to the others principles. These ethical principles were found in state ideology, culture, and religioeus teachings. Indonesian state ideology is pancasila. Pancasila means five principles, that are belive on one God, fair and civilized humanity, Indonesian unity, democracy and social justice. These principles provide guidance for Indonesian people in everyday lifes as citizenship and business activities. Based on library research I found that these five principles and UUD 1945 constitution articles could support in bulding ethical activity and ethical structur in business everyday activities. It is fairness if workers salary is based on social justice values and govermental rules. Sosial justice values and govermental rules should be produced from the democracy values in salary negotiating process between business corporate and workers. These salary negotiating process should based on the unity spirit prinsiple. Pay attention to the humanity inherently comes from the unity spririt principle. And becuase we are God's creature, pay attention to the humanity is must. In the same level, contitution article in UUD 1945 and rule law regulate rights and duties of the workers. For example, article 27 point 2 explain that every citizen should have working and way of living properly. Labour law nomor 11 tahun 2020 could be called ethical structure if this law contains of justice, democratic, unity, humanity and divinity value

This paper is an in-depth analysis of the pressures that come upon the auditors in public practice and corporate organisations. Struggle is the meaning of life. When you try to solve one problem you tend to complicate others. Several literature and previous were reviewed, the majority of them with discovery and strong perception that ethical
dilemmas involved choosing powerful seemingly ‘justifiable’ non-ethical considerations over strict ethical choices. Such is sometimes the economic dilemma created when auditors are being accountable for their actions. The auditors are sometimes confronted with conflict of interest as considered in most literature reviewed. The TP (Temporary Predictive
Behaviour) Cognitive Model with Moral Seduction Theory also forms part of the analysis in this paper. This economic dilemma faced is prop out of fright of the “self-fulfilling prophecy effect” which was further described as the auditor’s fear to precipitate client failure after the release of a warning signal because of its impact on current and potential investors,
creditors, suppliers, and customers. The paper concluded that the eventual evaluation of the auditors is vital to the investment decision of the clients’ financial statement users and poses a danger to the continued existence of the client. The study further recommended action that may provide greater economic incentives for the auditor to conduct an ethical
audit.

Purpose-This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting's future potential and responsibilities. Design/methodology/approach-The study deploys a further developed "strategic implementation framework", initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving "the public interest" so as "to enable the flourishing of organisations, people and nature" (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world. Findings-Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment. Research limitations/implications-Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.