Matches in SemOpenAlex for { <https://semopenalex.org/work/W2074324745> ?p ?o ?g. }
Showing items 1 to 80 of
80
with 100 items per page.
- W2074324745 endingPage "80" @default.
- W2074324745 startingPage "60" @default.
- W2074324745 abstract "Much criticism has been levelled at the accountancy profession, ranging from the failure of accounting documents to reveal a more accurate reflection of the financial well‐being/ill health of organizations and the collusion of accountants in the preparation and validation of those documents, to the failure of the accountancy profession satisfactorily to take account of the public interest in the determination of the future of accounting and auditing practice. At the heart of these issues is the moral base of the profession and accounting practice, a base which displays contradictory values at a normative level, while at an empirical level the evidence appears to be less ambiguous. Contends that accounting practice cannot be isolated from broader social practices; rather it is shaped by, but also helps sustain, wider social, economic and political developments. Begins with a consideration of Kohlberg′s framework of moral reasoning and then links it to the additional dimension of individualism. Concludes that, while accounting reflects the prevailing values of modernity, it is inadequate to excuse its moral base on this ground." @default.
- W2074324745 created "2016-06-24" @default.
- W2074324745 creator A5080557004 @default.
- W2074324745 date "1995-08-01" @default.
- W2074324745 modified "2023-09-27" @default.
- W2074324745 title "Moral reasoning and moral atmosphere in the domain of accounting" @default.
- W2074324745 cites W2018798650 @default.
- W2074324745 cites W2054842511 @default.
- W2074324745 cites W2069765387 @default.
- W2074324745 cites W2089870364 @default.
- W2074324745 cites W2139004180 @default.
- W2074324745 cites W2318736220 @default.
- W2074324745 cites W2332651508 @default.
- W2074324745 cites W4244453062 @default.
- W2074324745 doi "https://doi.org/10.1108/09513579510094697" @default.
- W2074324745 hasPublicationYear "1995" @default.
- W2074324745 type Work @default.
- W2074324745 sameAs 2074324745 @default.
- W2074324745 citedByCount "35" @default.
- W2074324745 countsByYear W20743247452012 @default.
- W2074324745 countsByYear W20743247452014 @default.
- W2074324745 countsByYear W20743247452015 @default.
- W2074324745 countsByYear W20743247452016 @default.
- W2074324745 countsByYear W20743247452018 @default.
- W2074324745 countsByYear W20743247452019 @default.
- W2074324745 countsByYear W20743247452021 @default.
- W2074324745 countsByYear W20743247452022 @default.
- W2074324745 crossrefType "journal-article" @default.
- W2074324745 hasAuthorship W2074324745A5080557004 @default.
- W2074324745 hasConcept C118084267 @default.
- W2074324745 hasConcept C121955636 @default.
- W2074324745 hasConcept C126415523 @default.
- W2074324745 hasConcept C144024400 @default.
- W2074324745 hasConcept C162324750 @default.
- W2074324745 hasConcept C163867264 @default.
- W2074324745 hasConcept C17022365 @default.
- W2074324745 hasConcept C17744445 @default.
- W2074324745 hasConcept C199521495 @default.
- W2074324745 hasConcept C199539241 @default.
- W2074324745 hasConcept C44725695 @default.
- W2074324745 hasConcept C544937707 @default.
- W2074324745 hasConcept C7991579 @default.
- W2074324745 hasConcept C9158031 @default.
- W2074324745 hasConcept C94625758 @default.
- W2074324745 hasConceptScore W2074324745C118084267 @default.
- W2074324745 hasConceptScore W2074324745C121955636 @default.
- W2074324745 hasConceptScore W2074324745C126415523 @default.
- W2074324745 hasConceptScore W2074324745C144024400 @default.
- W2074324745 hasConceptScore W2074324745C162324750 @default.
- W2074324745 hasConceptScore W2074324745C163867264 @default.
- W2074324745 hasConceptScore W2074324745C17022365 @default.
- W2074324745 hasConceptScore W2074324745C17744445 @default.
- W2074324745 hasConceptScore W2074324745C199521495 @default.
- W2074324745 hasConceptScore W2074324745C199539241 @default.
- W2074324745 hasConceptScore W2074324745C44725695 @default.
- W2074324745 hasConceptScore W2074324745C544937707 @default.
- W2074324745 hasConceptScore W2074324745C7991579 @default.
- W2074324745 hasConceptScore W2074324745C9158031 @default.
- W2074324745 hasConceptScore W2074324745C94625758 @default.
- W2074324745 hasIssue "3" @default.
- W2074324745 hasLocation W20743247451 @default.
- W2074324745 hasOpenAccess W2074324745 @default.
- W2074324745 hasPrimaryLocation W20743247451 @default.
- W2074324745 hasRelatedWork W1500843074 @default.
- W2074324745 hasRelatedWork W1519617421 @default.
- W2074324745 hasRelatedWork W2009306409 @default.
- W2074324745 hasRelatedWork W2370788404 @default.
- W2074324745 hasRelatedWork W2372163688 @default.
- W2074324745 hasRelatedWork W2910936351 @default.
- W2074324745 hasRelatedWork W2912881677 @default.
- W2074324745 hasRelatedWork W3214244277 @default.
- W2074324745 hasRelatedWork W2100390003 @default.
- W2074324745 hasRelatedWork W2606774871 @default.
- W2074324745 hasVolume "8" @default.
- W2074324745 isParatext "false" @default.
- W2074324745 isRetracted "false" @default.
- W2074324745 magId "2074324745" @default.
- W2074324745 workType "article" @default.