Week 9 Discussion- Account for Managment Decision Making

Account for Management Decision Making

Week 9 Learning Resources

Organizational Ethics

Do all organizations act in an ethical manner? Before this question can be answered, it is important to understand what ethics are. Through these resources, you will determine what constitutes ethical behavior and how it impacts the people working in an organization as well as the organizational culture.

· Byars, S. M., & Stanberry, K. (2018).  IntroductionLinks to an external site. . In  Business ethics . OpenStax. https://openstax.org/books/business-ethics/pages/1-introduction

· Byars, S. M., & Stanberry, K. (2018).  1.1 being a professional of integrityLinks to an external site. . In  Business ethics. OpenStax. https://openstax.org/books/business-ethics/pages/1-1-being-a-professional-of-integrity

· Byars, S. M., & Stanberry, K. (2018).  1.2 ethics and profitabilityLinks to an external site. . In  Business ethics . OpenStax. https://openstax.org/books/business-ethics/pages/1-2-ethics-and-profitability

· Byars, S. M., & Stanberry, K. (2018).  1.3 multiple versus single ethical standardsLinks to an external site. . In  Business ethics . OpenStax. https://openstax.org/books/business-ethics/pages/1-3-multiple-versus-single-ethical-standards

· Hess, M. F., & Broughton, E.  (2014, July–August).  Fostering an ethical organization from the bottom up and the outside inLinks to an external site. .  Business Horizons, 57 (4), 541–549. https://doi.org/10.1016/j.bushor.2014.02.004

· TED-Ed. (2015, June 8).  How people rationalize fraud – Kelly Richmond Pope  Links to an external site.  [Video]. YouTube. https://www.youtube.com/watch?v=Tb6QX9Yy1GM

Ethics in Accounting

Ethical accounting is extremely important. If anyone with access to the accounting records decides to make changes to those records for whatever reason, the implications can be far reaching. Investors, lenders, customers, and other employees might make decisions—based on the unethical accounting—that they might not have made if they had a true picture of the accounting records.

· Franklin, M., Graybeal, P., & Cooper, D. (2019).  1.4 describe the role of the institute of management accountants and the use of ethical standardsLinks to an external site. . In  Principles of accounting, volume 2: Managerial accounting . OpenStax. https://openstax.org/books/principles-managerial-accounting/pages/1-4-describe-the-role-of-the-institute-of-management-accountants-and-the-use-of-ethical-standards

· Gottschalk, P. (2019).  Evaluation of fraud examinations: The case of inappropriate accounting practices at Fuji XeroxLinks to an external site. .  Deviant Behavior, 40 (11), 1421–1427. https://doi.org/10.1080/01639625.2018.1559640

· Walden University, LLC. (2024).  Unethical accounting practices    Download Unethical accounting practices [PDF]. Walden University Canvas. https://waldenu.instructure.com