代写英文:会计在商业中的重要性

代写英文:会计在商业中的重要性

企业直接依赖道德会计。在明确企业应遵循的道德规范和诚信原则的同时,国家法律还提出了人们可以通过的各种项目。一般来说,公认会计原则(GAAP)是企业财务会计的主要方法,这些原则支持完整性、透明度、可靠性和准确性(Evans, 2001)。文档工作得很好,组织也表现得很好。然而,问题是人们缺乏对这些潜在原则的参与。这种约束破坏了企业的道德操守,使其容易在市场上遇到一些道德困境和冲突。

会计部门似乎是公司中最不受关注的部门。在上面给出的案例研究中,很明显,公司维持着糟糕的或者没有会计准则来管理他们的业务。这是巨额税收的主要原因,尽管利润每次都在激增,但仍未缴纳。很明显,财务记录不是没有得到正确的分析,就是没有向有关当局报告。许多会计丑闻已经发生在市场上,因为他们没有遵循透明的组织原则(Evans, 2001)。

在大公司工作的会计师,比如案例研究中提到的那些企业所有者是亿万富翁的会计师,往往会面临一些道德问题。

Businesses express direct dependence on ethics accounting. While the codes of ethics and integrity principles that the companies should follow are clearly laid, the state law also proposes various programs through which people can practice. Generally, Accepted Accounting Principles (GAAP) is the prime methodology of financial accounting in businesses where the principles support integrity, transparency, reliability and accuracy (Evans, 2001). The documentation works well and the organizations perform well, too. However, the problem is the lack of involvement among people in these kinds of potential principles. This constraint breaks the moral integrity of the business and makes it vulnerable to several ethical dilemmas and conflicts in the market.
Accounting area appears to be the least followed division in the companies. In the case study given above, it is clear that the company maintains poor or no accounting standards to manage their businesses. This is the prime reason behind the huge tax amount that remains outstanding although the profits proliferate every time. It is evident that the financial records are either not analysed rightly or not reported to the concerned authority. Numerous accounting scandals have been happening in the market because of the reason that they do not follow transparency in their organizational principles (Evans, 2001).
Accountants operating at larger companies, like the ones mentioned in case study where the business owners are billionaires, tend to face several ethical issues.

代写英文:会计在商业中的重要性

主要是管理压力。由于会计师被迫在压力下工作,他们往往会做出错误的预测。这应该是安德鲁福勒斯特的情况,因为应纳税的数字被标记为非税,反之亦然(Deegan, 2005)。不道德的会计师可能会改变财务记录,甚至为公司的短期繁荣而工作。

其次,会计人员扮演着告密者的角色,他们往往会对现有的报告进行修改。这违反了财务会计准则委员会(FASB)的原则。吉娜的案子似乎纯粹是会计丑闻的一种可能性,因为数据被篡改了,而且没有缴税。这是一起刑事起诉案件,吉娜可能面临巨额罚款。

最后,这是贪婪态度的暗示。在吉娜和安德鲁斯这两起案件中,尚不清楚会计人员是按照所有者的贪婪行事,还是为了保护公司而直接遗漏了一些记录。这种操纵和篡改记录的行为是双方的不道德态度,被认为是会计违规。

市场上仍然存在道德约束,因为存在大量的会计师和企业主,他们最终在交替的不道德交易中,迫使他们违反澳大利亚会计准则委员会(AASB)给出的财务会计准则(Deegan, 2005)。

Primarily, it is the management pressure. As the accountants are forced to work under pressure, they tend to predict wrongly. This is supposed to be the case of Andrew Forrest as the taxable figure is marked as non taxable and vice versa (Deegan, 2005). Unethical accountants might either alter the financial records or even work towards the short term prosperity of the organization.
Secondly, accountants play the role of whistleblower as they tend to perform alterations to the existing reports. This is termed as a violation of principles given by FASB (Financial Accounting Standards Board). The case of Gina purely appears to be a possibility of accounting scandal as the figures are altered and the taxes are not paid. This is the case of criminal prosecution where Gina might face heavy fines.
Finally, it is the implication of greedy attitude. In both the cases, Gina and Andrews, it is unknown if the accountants have acted as per the greed of the owners or if the accountants have directly omitted few records to safeguard the company. This record manipulation and alteration is the immoral attitude of both the ends and is considered an accounting breach.
The ethical constraints still exist in the market due to the presence of numerous accountants and business owners who end up in alternate immoral deals that force them to disobey the financial accounting standards as given by Australian Accounting Standards Board (AASB) (Deegan, 2005).

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