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2018 | OriginalPaper | Chapter

5. The Emerging Role of Managerial and Accounting Ethics for Creating a Corporate Ethical Structure in Organizations

Authors : Neşe Çoban Çelikdemir, Melisa Erdilek Karabay

Published in: Regulations and Applications of Ethics in Business Practice

Publisher: Springer Singapore

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Abstract

Today, business ethics and ethical behavior refer more to general principles in various professions. The field of business ethics deals with questions about whether particular business practices are acceptable. Since managers are expected to make ethical decisions every day, companies have begun to apply a set of managerial ethics or guidelines as a reference during tough decision-making scenarios. Managerial ethics, in this sense, refers to the moral guidance that a supervisor provides his/her employees. Another discipline that needs an accurate understanding of ethics is accounting profession. Accounting is a business field that both accuracy and interpretation have become critical. Ethics in accounting is one of the most important, yet most misunderstood, concerns in the world of business today. This is due to the fact that accountants are the key personnel who access the financial information of individuals and entities. Such power also causes the potential of abusing information or manipulation. The aim of this study is to explain the emerging roles of business ethics among organizations within the framework of managerial and accounting ethics. The study also highlights the importance of managerial and accounting ethics in relation to social responsibility of corporations.

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Title: The Emerging Role of Managerial and Accounting Ethics for Creating a Corporate Ethical Structure in Organizations
Authors: Neşe Çoban Çelikdemir
Melisa Erdilek Karabay
Publisher: Springer Singapore
Book: Regulations and Applications of Ethics in Business Practice
Print ISBN: 978-981-10-8060-9

Electronic ISBN: 978-981-10-8062-3

Copyright Year: 2018
DOI: https://doi.org/10.1007/978-981-10-8062-3_5

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