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- Title
A STUDY ON ETHICAL ASPECTS OF ACCOUNTING PROFESSION- AN EXPLORATORY RESEARCH IN MSMEs.
- Authors
IYER, CHANDRA HARIHARAN; RAVINDRAN, G.
- Abstract
Business ethics of management is not infused to corporate life with one attempt. Continuous attempts and processes of ethical values need continuous purification method to eliminate unethical trends and vices from the system. Tact is the biggest skill of any management system of any organization as justified with valid arguments in Chanakya Niti. Any tact at any end for the welfare of the larger part of the system is justified as ethical. References are available in other ancient texts such as one from Arthashastra, "Praja sukhe sukham, Shrestha, prajanam cha hite hitam; Natmapriyam hitam shreshtha, prajanam tu priyam hitam" i.e. the concept of the shreshthadharma, that the better off one is in society, the higher should be one's sense of responsibility. Based on a fusion of the literature, and analysis of samples collected this paper analyses need and possibility of "An Approach Framework for Ethical accounting regulations (FEAR) in MSMEs." in the light of Ethical aspects of accounting profession.
- Subjects
INDIA; ACCOUNTING ethics; ACCOUNTING standards; ORGANIZATIONAL transparency; INDIA. Ministry of Micro, Small &; Medium Enterprises; CORPORATE culture
- Publication
CLEAR International Journal of Research in Commerce & Management, 2013, Vol 4, Issue 3, p105
- ISSN
2249-4561
- Publication type
Article