MARC details
| 000 -LEADER |
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| fixed length control field |
02832nam a2200469Ii 4500 |
| 001 - CONTROL NUMBER |
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| control field |
9781787549722 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20210303084934.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr un||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180416s2018 enk ob 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781787549722 (e-book) |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
UtOrBLW |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
UtOrBLW |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HJ9701-9940 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5625.15 |
| Item number |
.R47 2018 |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
K |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
BUS000000 |
| Source |
bisacsh |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER |
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| Universal Decimal Classification number |
336.7 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
174.9657 |
| Edition number |
23 |
| 245 00 - TITLE STATEMENT |
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| Title |
Research on professional responsibility and ethics in accounting / |
| Statement of responsibility, etc. |
edited by Cynthia Jefrey. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
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| Name of producer, publisher, distributor, manufacturer |
Emerald Publishing Limited, |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource (ix, 198 pages). |
| 490 0# - SERIES STATEMENT |
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| Series statement |
Research on professional responsibility and ethics in accounting, |
| International Standard Serial Number |
1574-0765 ; |
| Volume/sequential designation |
v. 21 |
| 500 ## - GENERAL NOTE |
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| General note |
Includes index. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographical references. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
'Research on Professional Responsibility and Ethics in Accounting' is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situation affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them is the focus of this journal. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
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| Source of description note |
Print version record |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Accountants |
| General subdivision |
Professional ethics. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| General subdivision |
Moral and ethical aspects. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Auditing |
| General subdivision |
Moral and ethical aspects. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Auditors |
| General subdivision |
Professional ethics. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Business ethics. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Business & Economics |
| General subdivision |
General. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Economics, finance, business & management. |
| Source of heading or term |
bicssc |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Jeffrey, Cynthia, |
| Relator term |
editor. |
| 776 ## - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| International Standard Book Number |
9781787549739 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
<a href="https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201821">https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201821</a> |
