Accounting Business Reporting for Decision Making

LEARNING OBJECTIVES

After studying this chapter, you should be able to:

2.1 describe business sustainability, outline its key drivers and principles and compare key theories

in the area

2.2 appraise CSR reporting frameworks and the accountant’s role in CSR

2.3 explain the concept of corporate governance

2.4 outline corporate governance guidelines and practices

2.5 outline the role of ethics in business and compare ethical philosophies relevant to business

decision making

decision-making methods 2.6 Professional codes of ethics and ethical

business situations.

CHAPTER 2

Accounting in society

Contents

Chapter 2 preview

2.1 Business sustainability, drivers, principles and theories

2.2 Reporting and disclosure

2.3 Corporate governance

2.4 Corporate governance principles, guidelines and practices

2.5 Ethics in business

2.6 Professional codes of ethics and ethical

decision-making methods