This book discusses recent developments relating to ethical and sustainable issues in accounting and finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals (...) of this profession that accountants should also take into consideration, as this is the only way to build and preserve society's confidence in accounting and increase its social credibility. Kıymet Tunca Çalıyurt graduated from the Faculty of Business Administration and Economics, Marmara University, Istanbul Turkey. She also has Masters and Ph.D. degrees in Accounting and Finance from the Social Graduate School at Marmara University. She pursued her postdoc studies on "Accounting and Corporate Social Responsibility" with Prof. David Crowther at London Metropolitan University in 2003. Her research interests are in accounting, auditing, fraud, social responsibility, corporate governance, finance, business ethics with a special interest in NGOs, and aviation management. She has business experience as a management trainee at McDonald's, as a member of the finance staff at Singapore Airlines, and as an auditor at Horwath Auditing. She is external auditor and trainer at Consulta Auditing Company, INAA in Istanbul under the presidency Prof Dr. Emre Burckin. (shrink)

This book continues the discussion from Volume I on the risks organizations face in order to succeed with a special focus on the challenges brought on by the COVID-19 virus crisis. Taking on an interdisciplinary focus, the book brings together research from academics and practitioners from all over the world. Topics considered range from corruption in the health sector and COVID-19, eHealth efforts of countries during the pandemic, and fiscal policies and transparency in data sharing for effective management of the (...) pandemic to a path forward to achieve health for all. (shrink)

This book continues the discussion from the first four volumes on the challenges that organizations face in order to implement sustainability, ethics, and effective corporate governance, all of which are important elements of “standing out” from other companies. Examining the background of the New European Consensus on development with the new guiding motto ‘Our World, Our Dignity, Our Future,’ the authors explore how this new legislation on sustainability issues around the world is forcing companies to deal directly with sustainability issues. (...) The 2030 Agenda for Sustainable Development (2030 Agenda), adopted by the United Nations in September 2015, is the international community’s response to global challenges and trends in connection with sustainable development. With the Sustainable Development Goals (SDGs) at its core, the 2030 Agenda is a transformative political framework designed to eradicate poverty and achieve sustainable development globally. It balances the economic, social, and environmental dimensions of sustainable development, including the key issues of governance and peaceful and inclusive societies, and recognizes the essential interlinkages between its goals and targets, i.e., that they must be implemented as a whole and not selectively. The respective chapters in this volume raise a number of questions regarding corporate social responsibility, ethics, and corporate governance in the face of new technology and new approaches to climate change and sustainability reporting. (shrink)

This book presents a variety of discussions from different countries about regulations and applications of ethics in business practice. It demonstrates how Ethics, both in the world of business and in academic life, is consistently a central and unavoidable issue that institutions must devise new regulations on a regular basis to address. Given that applying such regulations becomes complicated in a global business landscape and that International companies have lost large amounts of revenues due to fraudulent activities, the book provides (...) insights for professionals in business world to teach, learn, apply, measure and report on companies' daily business. Business and Professional Ethics: Theories, Standards, and Analysis is essential reading for researchers and students in business schools around the world. (shrink)

This book explores sustainability and social responsibility from the point of view of accountability reporting systems. The contributions to this volume open up discussions about the theory and application of sustainability and social responsibility across various corporate sectors and assists the reader in applying sustainable corporate social responsibility reporting across those sectors. As a central theme, the book addresses how the theory and application in sustainability and social responsibility has different dimensions and aspects which are impossible to apply across different (...) sectors. This point of view is supported by chapter contributions from countries around the world including Turkey, Serbia, Malaysia, United States, South Africa, Italy, China, Brasil, Romania, Serbia, Puerta Rico, Algeria. Academics worldwide will discover in Sustainability and Social Responsibility of Accountability Reporting Systems: A Global Approach the latest developments about corporate social responsibility and sustainability of accountability reporting systems. (shrink)