英语翻译13.The last activity we explore is the role of accountants in helping control and motivate employees' performance.One major accounting technique used to evaluate and subsequently reward performance is the ubiquitous ROI.To artificially bo

英语翻译13.The last activity we explore is the role of accountants in helping control and motivate employees' performance.One major accounting technique used to evaluate and subsequently reward performance is the ubiquitous ROI.To artificially bo
英语翻译
13.The last activity we explore is the role of accountants in helping control and motivate employees' performance.One major accounting technique used to evaluate and subsequently reward performance is the ubiquitous ROI.To artificially boost ROI a manager could defer discretionary expenditures such as R&D,maintenance,advertising,and employee development.In addition,the manager could raise ROI by keeping the asset base low as a result of not investing in new and perhaps needed long-term operating assets.
These actions constitute an ethical problem for accountants because an accounting tool is being distorted to promote a favorable evaluation of a manager.Two of the principles of the AICPA's Code of Conduct,"The Public Interest" and "Due Care," are particularly relevant here.The CPA in industry should strive to develop multiple criteria that could more effectively evaluate and control the performance of the company's managers.Therefore,the objective of acting ethically,which translates (in this case) into improving one's competence and acting in the general public's best interests,will also result in the greater long-term profitability of the employer.
Conclusion
By its very nature,any discussion of ethics is subjective.There are no easy answers to ethical questions and situations that confront the professional.This does not mean this topic can be ignored.Ethical questions have to be answered and the situations have to be addressed.It is critical that accountants take an active role in helping the company begin the process of consciousness raising and establishing an appropriate corporate value system.This will offer all employees,including the accountants,an institutional ethic within which these dilemmas can be resolved.Regardless of whether there are clear answers,there should be a clear process.
The issue of ethical decision making in business should only increase in importance in the near future.In our litigious society,companies which do not institutionalize ethics into their corporate culture could find themselves expending financial resources in the courtroom rather than on revenue-generating assets.Moreover,CPAs in industry now can turn toward the AICPA's Code of Professional Conduct to resist pressures they might confront to engage in actions which run counter to their ethical sensibilities.Accountants should strive to develop measures that will capture a company's long-term successes and failures and thus help create an atmosphere that will minimize the need for "creative accounting" to produce mere paper profits.To prevent future government regulation,the accounting profession must ensure that the behavior of its members is impeccable.As this article has attempted to demonstrate,this desired ethical behavior can be fostered by both enforcing strict adherence to the Code of Professional Conduct and by promoting and raising the ethical consciousness of the profession's members.

英语翻译13.The last activity we explore is the role of accountants in helping control and motivate employees' performance.One major accounting technique used to evaluate and subsequently reward performance is the ubiquitous ROI.To artificially bo
11.product成本可以操纵
产品成本是公认会计原则所要求的评估清单,并最终成本出售的货品在财务报表中.不过,特雷德韦委员会指出,压力可能会出现,以尽量减少报道的成本出售的货品.这可能采取的形式是会计师被要求按摩分配架空或改变的估计,经济生活中的资产.压力可能也存在着对会计师行业在拖延适当的销的库存价值.例如,在高度竞争和技术先进的消费产业,新产品的推出在迅速发展.这加剧了概率的需求,现有的产品和存货可扁平或减少.管理下的盈利表现的压力,可能会受到诱惑,从事财务报表管理,不写下来的库存.正如俗语所说：“如果你不能表现良好的报告,您可以在至少有一个良好的执行情况报告” .
与扩展的代码,以包括所有注册会计师,会计师在工业,现在有同样的说明义务核数师,以确保正确的估价的所有资产,并妥善成本清单.
决定,目前正在作出
一个例子,道德含糊之处,在决策方面发生时,公司现正调查是否外包的任何部分,生产过程中.此外,该义务的股东,是否该公司有任何的责任,向工人,供应商,和在社会中,他们目前正在位于何处?此外,假设一家公司的生产成本会较低,因为在国外的污染控制法律不那么严格,因此,便宜的遵守.要降低成本的理由可能增加健康和安全风险可能发生在该公司的新的位置?要解决这个问题,会计师可遵循的指引,主席先生阿德里安卡德伯里谁辩称,为一行动被视为道德,它必须向公众开放的审议和经理人不会尴尬,如果采取该行动作了public.11