education

Restoring public trust and confidence in the accounting profession This revision also includes: • Emphasis on values, ethics, and behaviors in a professional setting • Expanded coverage of professional codes of conduct and failure to maintain indepen- dence, integrity, objectivity, and professional skepticism • New audit requirements and clarified Statements on Auditing Standards effective in […]

Preface Why Did We Write This Book? The first edition of Ethical Obligations and Decision Making in Accounting: Text and Cases was written in the wake of the dot.com bubble and accounting scandals at companies such as Enron and WorldCom. The second edition was written in the wake of the financial meltdown of 2007–2008 that

Ethical Obligations and Decision Making in Accounting Text and Cases Third Edition min622IX_fm_i-xxii.indd imin622IX_fm_i-xxii.indd i 02/09/13 12:29 PM02/09/13 12:29 PM This page intentionally left blank Ethical Obligations and Decision Making in Accounting Text and Cases Third Edition Steven M. Mintz, DBA, CPA Professor of Accounting California Polytechnic State University, San Luis Obispo Roselyn E. Morris,

Deloitte use to convince top management to correct the materially misstated financial statements? The case study, requirement: · Read the question closely; be sure you know what is being asked. Briefly, indicated the facts of the case and write a brief outline of what you want to fit into your 3 pages. · Identify the

  Institutional Theory By applying a third perspective, institutional the- ory, we gain further insight. This theory does two things. First, it emphasizes that behavior is shaped by “institutional logics” (i.e., cognitive and nor- mative schemas that enable actors to comprehend their organizational worlds) that are legitimated outside the organization. These schemas can be highly

Resource-Based View By itself, then, the structural-contingency per- spective is helpful but insufficient. But look what happens if we then add another perspective— namely, the resource-based view. This perspective helps to prioritize organizational axes by deter- mining which axis defines the organization’s crit- ical advantage and thus should be afforded pri- macy, and which axes

  Contingency Theory Contingency theory would anticipate that each relevant axis of an organization should be repre- sented in its organizational design. Thus, it would suggest that transnational PSFs should recognize, structurally, lines of service, geographical loca- tions, and markets. Contingency theory would also advocate that the recent surge in the size of these firms

Using Theories in Concert There is a path-dependent trajectory to the evo- lution of theories, in that initial ideas beget reac- tions and incremental shifts of attention as the theory itself becomes the focus. Organizational scholars focus their energies on expanding a the- ory from within its evolving parameters. The the- ory might once have

Studying Organizational Types We have suggested that the study of organiza- tional design may have declined because of its increasing complexity and the demands on re- sources and time. Our preferred approach to over- coming this complexity is to return to the study of types of organizations. Such an approach is pred- icated on the

Moving Forward R enewed attention to the study of organiza- tional design would be timely in part because of the emergence of organizational forms not yet understood. However, given the daunting complexity of contemporary organizational de- signs, how might the task of studying them be approached? We make two suggestions. First, the study of organization