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Cynthia Jeffrey edits the re-titled Research on Professional
Responsibility and Ethics in Accounting, beginning with volume
9. The broader scope encourages authors to submit papers on the
topics of professional behavior and professional responsibility in
addition to the areas of moral development or sensitivity to ethical
issues. See the aims and scope below.
Description
Research on Professional Responsibility and Ethics in Accounting
seeks to publish high-quality research and cases that focus on the
professional responsibilities of accountants and how they deal with
the ethical issues they face. The professional responsibilities of
accountants are broad-based; they must serve clients and user groups
whose needs, incentives, and goals may be in conflict. Further,
accountants must interpret and apply codes of conduct, accounting
and auditing principles, and securities regulations. Compliance with
these professional guidelines is judgment-based, and
characteristics of the individual, the culture, and situations
affect how these guidelines are interpreted and applied, as well as
when they might be violated. Interactions between accountants,
regulators, standard setters, and industries also have ethical
components. Research into the nature of these interactions,
resulting dilemmas, and how and why accountants resolve them, is the
focus of the annual volumes.
Theoretical papers, empirical studies, case studies, and teaching
cases are particularly appropriate methodologies to address the
focus of the annual volumes. They serve researchers, educators,
policy makers, and practitioners by publishing research results and
serving as a forum for the exchange of ideas.
Published by Emerald Group Publishing, Ltd.
http://info.emeraldinsight.com/products/books/series.htm?id=1574-0765
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