This research presents an innovative learning experience undertaken in three groups of a financial accounting course at the University Valencia (Spain). After watching accounting-related movies, students answered test based on each movie with questions about ethical and issues described them their satisfaction technique. Nonparametric tests multivariate analysis showed that who participated thi...

It is difficult to support the needs of MPAcc teaching due insufficient number case libraries for business ethics and accounting courses. Therefore, this paper discusses necessity library from current situation construction, analyzes research construction course, proposes, some corresponding solutions improve students’ classroom learning effect, so as better cultivate high quality level applied...

This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. F...

In seeking to meet the objectives of financial reporting stated in the IASB’s Conceptual Framework, the current ‘balance-sheet’ approach is necessary but not sufficient. Critical, but largely overlooked in the Framework, is the role of uncertainty, which we argue defines the role of accrual accounting in providing useful information to investors. This role is in some sense paradoxical: on the o...

Issues related to ethics in business transactions have become increasingly important in recent years. To promote ethical behavior organizations have used techniques such as ethics hotlines, code of ethics, appointed ethics ocers, and undertaken other ways of encouraging ethical behavior (Morf et al., 1999, especially pp. 265, 269). Professional norms in tax practice also have signi®cant ethica...