Social and ethical issues and how they relate to financial reporting

Asset Misappropriation This term includes using organizational funds for things other than the organization. In their study, the authors provide a meta-analytic examination of the relationship between corporate philanthropy CPi.

frauds and ethical issues in accounting

The future of the healthcare industry is unsure and ethics will play an important role in it. Relationship of corporate social responsibility disclosure on information asymmetry and the cost of capital.

Management Accounting Research, 19 4— Give us a call! While economic issues have always been at the core of management accounting research and environmental issues started attracting considerable interest from accounting scholars from the late s onwards, social and ethical aspects have remained on the margins of management accounting research Gray For example, an executive within an organization that is given too much power may use this power to pressure the financial reporting and analysis team.

Otherwise known as stealing or embezzlement, misappropriation of assets can occur at nearly any level of the company and to nearly any degree. Misappropriation of assets is the use of company assets for any other purpose than company interests.

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Social and ethical issues in management accounting and control: an editorial