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오늘 본 자료
박중호,변상해,박차규,Park, Joong-Ho,Byun, Sang-Hae,Park, Cha-Kyu 한국벤처창업학회 2008 벤처창업연구 Vol.3 No.4
This study investigates the ethical standards of treasurers in the defense industry and explores ways to improve them in order to contribute to businesses' ethical managements. Also, this research examines how the ethical standards of the treasures have an influence on accounting transparency and accounting fraud. This paper deals with two fields, namely, ethical judgment and ethics in different cultures. The former focuses on actions that can occur in various ethical situations of accounting area. The latter shows that the development level of certified accountants’ ethical thinking depends on cultural difference.