De La Salle University

2nd Term - S.Y. 2012 2013

Annotated Bibliography

Submitted by: Karl Angelo delos Santos

Submitted to: Ms. Joan Agdeppa

November 5, 2012

Auditing Cases: An Interactive Learning Approach

By Beasley, Buckless, Glover and Prawitt

The book, Auditing Cases: An Interactive Learning Approach, consists of a variety of cases that concerns Auditing. It is a book that has an assortment of examples of auditing problems and exercises that would help the student sharpen his or her skills. It bases each case with real life cases to make the reader accustomed to the problems faced in the workplace. The book not only describes the auditing problem, but asks the student critical questions on how to deal with it.

This book holds very substantial information on auditing cases. It gives us a view of the variety of cases there are about fraudulent acts. It can give us, in detail, how big companies used fraudulent techniques to keep their company ahead or escape bankruptcy. This book can really help us in uncovering very vital elements of fraudulent acts.

This source, unlike the other sources, gives us the substantial information on auditing cases. The book tells us how companies escape bankruptcy by altering their accounting information. It also tells us how companies keep themselves on the top thru many fraudulent actions. Unlike the other sources, it gives examples of these immoral acts, which we could use to push our stand in our paper.

This book is important in the writing of my paper, which deals with the dilemma of altering the accounting information of the company to ensure that it wont go bankrupt

or to ensure that it stays on top of its competitors. This book is a good source of information as to how problems like this appear in the actual workplace. We would be able to illustrate the many different ways companies can do fraudulent acts. We would be able to cite the pros and cons of doing these immoral acts. And thus we would be able to show the relationship of these acts to the foundation of the business leaders, which are their education. The education of the future business leaders is important; as it is the medium to establish the meaning of ethics in their mature heads. In this study we intend to show how the unethical decisions affect a business and the owner and how our foundation, which is our education, has a big role in make such decisions. This book would be used to provide a better insight as to how these unethical decisions are made and why they are made.

Can Ethics Be Taught? Perspectives, Challenges, and Approaches at Harvard Business School
By Piper, Gentile and Parks

The book entitled Can ethics be taught?: Perspectives, challenges, and approaches at Harvard Business School discusses how the professors at Harvard Business School restructured their curriculum to integrate leadership, ethics and corporate responsibility in their lessons. This effort was done at a time where many leaders who were involved in frauds and such were graduates of the finest business schools in the United States. The professors realized that the school was responsible for the outcomes of these individuals. So they rethought on how theyll teach ethics to students to shape them into morally knowledgeable business leaders.

In the field Ill be researching on, this reference will be vital in my study to be able to prove that the school has a big role in establishing our foundation in ethics. Our study would delve into the fields of Accounting and Business Ethics. In this book, the authors give details as to how ethics can be taught in the schools. The book helped me define ethics vis--vis leadership and corporate responsibility as well as it illustrated to me how best to impart these ideals into the classroom setting.

While other references deal with ethics in the workplace, this book mainly talks about how important the schools are. It talks about how the classroom defines what ethics, leadership and corporate responsibility is. It gives us a better view of the situation

the happening around us where graduates of prestigious business schools are involved in immoral acts. This book can really help in proving how important proper guidance is in forming morally aware business leaders.

This book, Can ethics be taught?: Perspectives, challenges, and approaches at Harvard Business School, will be a very useful reference in our paper because of the insight we will be able to gain from this source. This book will be able to help us to prove our point that education has a big role in teaching ethics. So that when the students are working, theyll be able to apply them and thus ending fraudulent acts in their workplaces. This is important when these men will eventually become executives of big companies where their moral judgment will come in to greater practice as itll concern not only themselves but also the shareholders, customers and employees. In the paper, we will be pointing out the pros and cons of altering accounting data and how our education should be our foundation of whether our actions are ethical or not. We will show the effects of our actions to the business and to the owners as well. We would need the book to describe to us how ethics can be integrated in the school curriculum. Itll also show us how the changes in the structure of the schools curriculum can affect how graduates make a decision.

Managerial Accounting: Concepts for Planning, Control, Decision Making

By: Garrison

This textbook entitled Managerial Accounting: Concepts for Planning, Control, Decision Making is a very nice book that discusses the concepts of managerial accounting. It also shows how to apply these concepts in planning, controlling and in the decision making aspects of a business. This book talks about how a manager uses accounting data in his business. This book was well done as the words and concepts in it are well written and easily understood.

This reference is vital as it shows the basics of accounting for managers. It is very important in the field we have chosen, which is Accountancy and Business Ethics as it gives us a very detailed understanding of the concepts of accounting for managers. This gives us a definition of accounting in the context of the managers of a business. Since our thesis is about how managers utilizing accounting data in favor of their personal gain or to keep the company from bankruptcy, this reference proves to be a perfect fit in our paper as this book deals with how managers use accounting data.

Unlike the other sources that I have used, this book discusses managerial accounting. It explains the concepts of accounting for managers that are easily understood. It details the concepts for planning, organizing and decision making that would be essential for future business leaders. This book is essential in establishing the

role of accounting data for managers of a business and this separates this book from the other sources.

This book by Ray Garrison can help us define accounting when used in managing a business and how it can help in influencing business decisions. The book contains a lot of concepts on planning, controlling and decision making that can be included in our paper to help us have a clearer understanding of our field. We would explain in our paper the definition of accounting so that the reader would have a good understanding of what well be discussing in our paper. The subjects well be discussing would include topics that would illustrate the pros and cons of altering accounting data. We would show the effects of such immoral actions to the business and to the owner. These effects would either be positive outcomes or negative outcomes. Such actions would require a good understanding of the accounting concepts. So this book would be very useful in defining to us what those concepts are.

Managing Business Ethics

By Trevino and Nelson

The book, Managing Business Ethics by Trevino and Nelson is a powerful book that was written for students of business and accountancy, just like us. It is written in a language that is easy to understand and with examples that are similarly easy to relate to. It encourages us to make a difference in influencing the people around us into acting in a manner that is right and ethical. The authors Trevino and Nelson are a perfect team in a book such as this as they are able to combine theory with actual practice that is not commonly seen in other books. Even more amazing is its ability to cover most, if not all, ethical issues that one would probably encounter in the work place.

As a reference material on the topic related to ethics in the workplace, this book by Trevino and Nelson, is very valuable. It lays out in simple terms the issues related to ethics and presents examples via short cases to help the reader visualize and relate to a real situation. Similarly, in almost each chapter, there is a section that summarizes what was read and gives you some practical tips on how to approach these ethical issues. More importantly, this book is a valuable reference material because it offers a wide array of case studies that covers practically all types of real problems in the work place.

As compared to the other research materials that I used, this book is unique because two authors with different backgrounds write it. Trevino is a professor of Organizational Behavior, while the other author, Nelson is a working consultant

specializing in ethics and strategic employee communications. One knows her theory, while the other is an actual practitioner. This is a powerful combination that is seldom seen in topics like this. Furthermore, the examples in this book are so real that it seems that is actually happening in the office next door. Finally, this book was written with the students in mind. The other books were written for a more generic audience.

Maybe perhaps, if we were asked to just use one or two reference books, then I would probably chose this as one of my top reference books. Without a doubt, this book can give me enough examples to use in my thesis to validate and support the issues that will come out. As a well-written book by a professor and a practitioner, Managing Business Ethics, provides all the answers, both theoretical and practical to all the ethical issues discussed in my thesis. Perhaps one area that is missing in this book is the local flavor. Ethical issues that becomes complicated because of our culture as a people is probably a whole book by itself. Over all, I think that this reference book is a very useful reference material in order to determine ones stand whenever an ethical question is raised.

Research on Professional Responsibility and Ethics in Accounting

By Jeffrey (Ed.)

The book, Research on Professional Responsibility and Ethics in Accounting is a compilation of researches done by accounting professors from the United States of America, Canada and Japan. The researches focus on the professional responsibility of accountants and how they deal with ethical issues. Additionally, the cases within the book would discuss the professionalism and accountability accountants must possess and also the responsibility accountants have with society. The book would discuss how accountants resolve ethical dilemmas and why they do so.

With an array of researches and cases written by accounting professors from the United States of America, Canada and Japan, the information within this book can be reliable and accurate. This reference is very relevant to the field of ethics in accountancy, which is what our paper will be discussing. It contains a lot of information about the ethical dilemmas accountants face and how they deal with it. This adds more information to the field that we will be discussing.

This source contains a collection of researches and cases that were studied and verified by accounting professors from universities in the United States of America, Canada and Japan. Unlike the other sources, this book focuses discussing the professional responsibility and ethics in Accounting. But just like the other sources, it discusses how

accountants recognize ethical dilemmas and how they act upon it. This book can be able to give weight to our discussions in our paper.

The contents of the book would help us define what ethics in accounting is. We could cite the works and the findings of the professors who have engaged in this research to give a better illustration of ethics in accounting. In one study, it discusses the effects of cheating and whistle blowing in the classroom to the behavior of students in the future. Well this study doesnt talk about accounting per se but it talks about the ethical awareness of students and the their willingness to act. Also, there is another work included here that discusses the need to control employee fraud by introducing fraud training to the employees. We would be able to use these to establish the relationship of ethics and education, which will be discussed in our paper. We intend to cite these works because they are tested and proved to be accurate. And these attributes would give credibility to our paper.

Reference List

Beasley, M. S., Buckless, F. A., Glover, S. M., & Prawitt, D. F. (2006). Auditing cases: an interactive learning approach (3rd ed.). Upper Saddle River, N.J.: Pearson/Prentice Hall.

Garrison, R. H. (1982). Managerial accounting: concepts for planning, control, decision making (3rd ed.). Plano, Texas: Business Publications Inc..

Jeffrey, C. (Ed.) (2011). Research on Professional Responsibility and Ethics in Accounting. Bingley, England: Emerald Group Pub..

Piper, T. R., Gentile, M. C., & Parks, S. D. (1993). Can ethics be taught?: Perspectives, challenges, and approaches at Harvard Business School. Boston, Mass.: Harvard Business School.

Trevino, Linda K and Nelson, Katherine A. (2004) Managing Business Ethics John Wiley & Sons, Inc.