نتایج جستجو برای: ethical approaches of accountants

تعداد نتایج: 21193930  

2012
Efstratios C. Emmanouilidis Anastasios A. Economides

This study investigates Greek accounting offices use of Information and Communication Technologies (ICT). Initially, a comprehensive questionnaire was developed. It contains 35 questions with multiple answers and 2 open questions tailored to the accountants. One hundred accountants’ offices in a Greek county answered the questionnaire. The findings present their current ICT infrastructure and t...

Background Priority setting in publicly financed healthcare systems should be guided by ethical norms and other considerations viewed as socially valuable, and we find several different approaches for how such norms and considerations guide priorities in healthcare decision-making. Common to many of these approaches is that interventions are ranked in relation to each other, following the appli...

Journal: :Research Journal of Finance and Accounting 2021

The integration of accounting software in modern-day duties has called for an evaluation the impact these applications on accountancy profession Ghana. Thus, purpose this study is to assess profession. adopted a descriptive research design with target population 4,834 chartered accountants A sample size 369 professional was selected research; however, 235 responded questionnaire representing 63...

ژورنال: پژوهشنامه اخلاق 2013

In an innovative categorization, Allameh Tabatabai has divided ethical schools into four major including those of: predecessor prophets, Quran, Greek philosophers, and relativism (the followers of evolution theory). The two former schools are known as elements of religious ethics and the latter ones as secular by Allameh Tabatabai. According to his division and evaluation of the ethical schools...

2010
Orion J. Welch Sandra Welch

Current accounting professionals were surveyed regarding their perceived value of information systems (IS) classes in preparing accounting students for the work place. The respondents were requested to identify relative importance, in terms of depth of coverage of IS topics in university courses. The topics and skills included programming languages, hardware, office software, database, networks...

Journal: :Advanced Engineering Informatics 2014
André Borrmann Matthias Flurl Javier Ramos Jubierre Ralf-Peter Mundani Ernst Rank

The planning of large infrastructure projects such as inner-city subway tracks is a highly collaborative process in which numerous experts from different domains are involved. While performing the planning task, widely differing scales have to be taken into consideration, ranging from the kilometer scale for the general routing of the track down to the centimeter scale for the detailed design o...

Journal: :Maandblad Voor Accountancy en Bedrijfseconomie 2002

Journal: :AI and ethics 2023

Abstract In reaction to concerns about a broad range of potential ethical issues, dozens proposals for addressing aspects artificial intelligence (AI) have been published. However, many them are too abstract being easily translated into concrete designs AI systems. The various proposed frameworks can be considered an instance principlism that is similar found in medical ethics. Given their gene...

2001
XiaoJian Wu Simon Rogerson N. Ben Fairweather

This paper constructs and compares two practical approaches toward being ethical in developing information systems. Firstly, it looks into the prevailing practice of relying on rational decision-making procedures to address ethical challenges, then an alternative view on being ethical is scrutinised with the focus on moral virtues and maturity in development of moral judgement. Through a study ...

2001
XiaoJian Wu Simon Rogerson N. Ben Fairweather

This paper constructs and compares two practical approaches toward being ethical in developing information systems. Firstly, it looks into the prevailing practice of relying on rational decision-making procedures to address ethical challenges, then an alternative view on being ethical is scrutinised with the focus on moral virtues and maturity in development of moral judgement. Through a study ...

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