This study focuses on one specific company case-study. In addition, a questionnaire was also distributed within the broader accounting community. Feedback was then analyzed to shed light on cognition of-and compliance with-business ethics and regulations.
In order to implement corporate governance well, accounting staff should strengthen their own competence in their professional domain, and then ensure the rights of the company, the stockholders and the stakeholders.
In this study it was found that, in general, accountants who are more familiar with accounting regulations will more frequently check if they are abiding by the rules or not.
It was also concluded that accountants should continue to seek more efficient methods to improve their working practices, so as to better fulfill their assigned roles.
At the same time, management teams should work to improve the accountants¡¦ judgment and fully support them in reconciling any potential conflict of interest.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0821106-211833 |
| Date | 21 August 2006 |
| Creators | Chen, Chia-Chun |
| Contributors | So-de Shyu, Jen-jsung Huang, Henry-Y. Lo, Yue-shan Chang |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0821106-211833 |
| Rights | not_available, Copyright information available at source archive |
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