The business environment, ethics and corporate governance

Byrne, Suzanne (2005) The business environment, ethics and corporate governance. In: Accounting: business reporting for decision making. John Wiley & Sons Australia, Ltd., Milton, Queensland. ISBN 0470804734


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.

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Item Type: Book Chapter (Commonwealth Reporting Category B)
Refereed: Yes
Item Status: Live Archive
Additional Information: Textbook
Faculty / Department / School: Historic - Faculty of Business - Department of Accounting
Date Deposited: 14 Nov 2016 03:00
Last Modified: 16 May 2018 00:55
Uncontrolled Keywords: ethics, corporate governance
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified

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