资料文稿管理会计horngrenima16e_ch01.pptVIP

1-1 * 1-1 * 1-1 * 1-1 * Ethical Dilemmas（道德困境） Managers must choose an alternative and there are: Significant value conflicts among differing interests. Real alternatives that are all justifiable, and Significant consequences on stakeholders in the situation. Unethical Behavior Temptations（不道德） Accounting rules Avoid creative interpretations of the rules. Practice full and fair disclosure to convey company’s performance. Emphasis on short-term results: Pressure to meet expected profit numbers. Ignoring the small stuff: Large misdeeds often result from many small ones. Economic cycles: A down