The business environment, ethics and corporate governance

Textbook (chapter)

Byrne, Suzanne. 2005. "The business environment, ethics and corporate governance." Accounting: business reporting for decision making. Milton, Queensland. John Wiley & Sons.
Chapter Title

The business environment, ethics and corporate governance

Book Chapter CategoryTextbook (chapter)
ERA Publisher ID2349
Book TitleAccounting: business reporting for decision making
Authors
AuthorByrne, Suzanne
Year2005
PublisherJohn Wiley & Sons
Place of PublicationMilton, Queensland
ISBN0470804734
Abstract

This book is about business reporting for decision making. It is therefore important to understand the commercial environment within which businesses operate and the responsibilities of those who make business decisions. This chapter addresses these issues. Firstly various regulatory authorities, the accounting profession and various business interest groups are reviewed. This is followed by a discussion of ethics and corporate governance. Ethics is central to the study of business. The business world has control of the world’s resources and makes decisions every day that affect those resources and millions of people. It is imperative that those who operate within it have an understanding of various philosophies of humankind to help guide their decision making. The ultimate decision making control of any business is its corporate governance. The corporate governance practices of today need to be in line with ethical and societal expectations. It is essential that those entering the business world have a good understanding of accepted corporate governance practices.

Keywordsethics, corporate governance
ANZSRC Field of Research 2020350199. Accounting, auditing and accountability not elsewhere classified
Byline AffiliationsSchool of Accounting, Economics and Finance
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