Ethical Governance Issues in Accounting and Reporting: Dilemmas of the Accountant
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Date
2025-03-01
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Abstract
The duty of preparation and the extent of "fairness" in accounting data are a corporate
responsibility. Companies today are becoming more aware of ethical programs and practices
in accounting and reporting that have hitherto been considered as softer sides of doing
business. The paper deliberates on various ethical governance issues in accounting and
reporting including the development of ethical thought, critical issues involved and the
expected responses from the stakeholders in resolving ethical dilemmas. The accountant in
today’s world are expected to enhance their value addition through every role he performs
and thereby rise to the expectations of the public, because the integrity of an accountant is
cornerstone of sound accounting and reporting practices.