SEMESTER 2 2011 CPA 118 ETHICS AND GOVERNANCE CPA - ETHNIC SEMESTER 2 2011 MODULE 1 ACCOUNTING AND SOCIETY 1.05 1.05 Part A: Ineraction with society Depictions of A/cting Depiction Defeating depictions defeat Fig 1.1 new bean counter How to become professional? 3 aspects 1.06 Recruiting the best Beard(1994),Smith and Briggs(1999) and Simnik and Felton(2006) Friedman& Lyne(2001);Albrecht and Sack(2000);Coate et al.(2003) Jeacle: colourful accountant linked to corporate collapses 1.07 Moral agency
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University of Portsmouth BA (Hons) in Business Administration/HRM/Marketing U22712 Strategic and Comparative HRM ASSIGNMENT TERM TWO (SEPTEMBER 2013) Student declaration: I declare that: • • • I understand what is meant by plagiarism. The implication of plagiarism has been explained to me by my institution. This assignment is all my own work and I have acknowledged any use of the published and unpublished works of other people. Date:…23rd July 13……………. 11 02nd August 2013 Student ID No.:…018800020682…………
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Enron, Ethics, and the Law BUS 375 Enron, Ethics, and the Law This paper will explain the history of Enron and were it failed. These failures led to many changes that today’s employees must know about and then be trained to avoid those same mistakes. While this company was based in the United States their failures had a global impact that has caused cultural changes across the world. These changes have caused employee ethics training to be changes across the world. Like everything else in the workplace
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Prescriptive Approaches to Ethics at Enron Enron was a global energy firm that filed for bankruptcy protection in 2001. The firm’s senior managers had engaged in fraud for an extended period through a scheme in which partnerships owned by the managers could receive payment for goods and services never provided to Enron. In addition, the firm’s external auditing firm, Arthur Andersen, was complicit in the fraud by knowingly certifying false financial statements as accurate. Arthur Anderson participated
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Enron’s Failure Daphine Carter Leadership -LDR/531 July 18, 2012 Lorinzo Foxworth, DM Enron’s Failure Abstract Enron was the world’s top electrical, communications, pulp and paper, and natural gas company. Unfortunately, due to poor leadership and unethical decisions Enron failed to remain a stable and productive company. Enron due to a misrepresentation of funds found itself on the brink of bankruptcy
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SEMESTER 2 2011 CPA 118 ETHICS AND GOVERNANCE MODULE 1 ACCOUNTING AND SOCIETY 1.05 1.05 Part A: Ineraction with society Depictions of A/cting Depiction=描述 Defeating depictions defeat =挫败 Fig 1.1 new bean counter How to become professional? 3 aspects 1.06 Recruiting the best Beard(1994),Smith and Briggs(1999) and Simnik and Felton(2006) Friedman& Lyne(2001);Albrecht and Sack(2000);Coate et al.(2003) Jeacle: colourful accountant linked to corporate collapses 1.07 Moral agency Biddle(2006) Value
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Review of Accounting Ethics Review of Accounting Ethics Dr. ACC 557: Financial Accounting May 22, 2013 Table of Contents 1.0 Corporate ethical breaches in recent times. 3 2.0 Accounting ethical breaches and their impacts 3 2.1 The Scandal of Enron 3 3.0 Organizational ethical issues and the management failure 5 4.0 Breach of the accounting practices and its impacts 5 5.0 Recommendations by the CFO 6 6.0 References 8 1.0 Corporate ethical breaches in recent times. Ethics is an important
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The Fall of Enron is a perfect example of management failure. Enron started off as a merger between Houston Natural Gas and Inter-North. A few years after the merger, Enron started changing the strategy and structure of the organization. Enron went from a raw materials management company to a company selling energy commodities. Enron proceeded to change from an energy company to a risk management firm that traded everything from commodities to derivatives. Enron failed for many reasons, ranging
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Case 1 ENRON: WHAT CAUSED THE ETHICAL COLLAPSE? case summary | Kenneth Lay, former chairman and chief executive officer (CEO) of Enron Corp., claimed to be a moral and ethical leader and exhorted Enron’s officers and employees to be highly ethical in their decisions and actions. In addition, the Enron Code of Ethics specified that “An employee shall not conduct himself or herself in a manner which directly or indirectly would be detrimental to the best interests of the Company or in a manner
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into the reasons for the downfall of Enron Corp and Parmalat Inc. Introduction We all know Enron to be one of the biggest and most public financial collapses in world history. Many factors, from top leadership to the lawyers who worked for Enron, to the auditors of US companies, to the outside banks that backed Enron in their investments are all to blame in some part for the failures and detriment of so many workers throughout the world. Similar to Enron is an Italian based company, Parmalat
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