essential to compare what the ethical theories of Utilitarianism‚ Deontology‚ Care Ethics‚ and Virtue Ethics conclude
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ETHICS IN ACCOUNTING Presented by: Rojina Sapkota Abhilasha Thapa Pooja Shah Sandeep Gautam Mendhala Lama Gurung AND THE ACCOUNTING PROFESSION What is ETHICS? -All about making right choices and producing good behavior What is ETHICS in ACCOUNTING? -Being responsible enough to behave as a TRUSTWORTHY accountant. ROLE/IMPORTANCE OF ETHICS IN ACCOUNTING To provide true knowledge of the financial transactions taking place. To ensure correct decision making . WHAT IS AN ETHICAL DILEMMA?
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Utilitarianism is the ethical doctrine which essentially states that which is good is that which brings about the most happiness to the most people. John Stuart Mill believed that the decisions we make should always benefit the most people as much as possible regardless of the consequences to the minority or even yourself. He would say all that matters in the decision of right versus wrong is the amount of happiness produced by the consequences. In the decisions we make Mill would say that we need
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The idea of utilitarianism classifies actions of being "morally" right or wrong solely based on the results and outcomes of the actions. This paper will analyze the problem that Arthur‚ "the art dealer"‚ faces with artwork pieces he stumbles upon. Arthur’s predicament is that he is given an opportunity to buy looted artworks. His dilemma is to either purchase or to not purchase the art work. This paper will evaluate the two analysis views of a utilitarian: act (extreme) and rule (restricted). First
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Explain the differences between Act and Rule Utilitarianism Since it began‚ there have been two main exponents of Utilitarianism. They are Jeremy Bentham and J S Mill‚ and both of them base their own individual theories on the principle of utility‚ which defines something (an act‚ etc) dependent on if it achieves "the greatest happiness for the greatest number". This makes Utilitarianism a relativistic and consequentialist argument‚ as it takes into account only the outcome of events rather than
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equipment in its production departments. Consequently‚ Dinteman has a large repair and maintenance department (R&M department) for servicing this equipment. The assistant controller has proposed that a formal work order system be implemented for the R&M department. With the new system‚ the production departments will submit a service request to the R&M department for the repairs and/or maintenance to be completed‚ including a suggested time for having the work done. The supervisor of the R&M department
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ACCT525 Week 7 Assignment Summarize the four themes that you believe are the most important to the accounting profession and the impacts on the profession. 1. Technology: Requires accountants to understand and leverage relevant technology in conjunction with core CPA competencies to deliver superior services. CPAs must staying current with technology for increased efficiency and expansion of services. It is important to keep the stakeholders and investors up to date in real time to increase
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ETHICS IN ACCOUNTING PROFESSION RESEARCH METHOD Despite of significant learning on ethics especially for future accounting profession‚ 50 respondents were randomly selected from Bachelor of Accounting students‚ International Islamic University Malaysia (IIUM). The student sample was equal to 50 (N= 50) consists of accounting students from the first to fourth year of study between the ages of 20-25 years old. Students from IIUM had been exposed to some general ethic values in class. This
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Nathan Whittingham Professor Mariana Philosophy 120 11 December 2014 Deontology Deontology is an ethical theory whose name is derived from the Greek word “deon‚” meaning duty or obligation. Most ethical theories are concerned with what is right or good‚ and they often attempt to find this by applying a rule or several rules that seem to fit with outcomes that we most commonly find are "good". Deontology is a non-consequentialist moral theory. While consequentialists‚ such as a utilitarian‚
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Introductory Part Accounting is the study of how businesses track their income and assets over time. Accountants engage in a wide variety of activities besides preparing financial statements and recording business transactions‚ including computing costs and efficiency gains from new technologies‚ participating in strategies for mergers and acquisitions‚ quality management‚ developing and using information systems to track financial performance‚ tax strategy‚ and health care benefits management. They
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