회계부정에 대한 윤리경영의 성공적인 정착방안 = The Practical Schemes of Business Ethics on Accounting Fraud

다국어 초록 (Multilingual Abstract)

This study is to suggest the practical schemes of business ethics relating to accounting fraud as a recent emerging issue. The term ethics has been defined as inquiry into the nature and grounds of morality where the term morality is taken to mean moral judgments, standards and rules of conduct. On the basis of it, business ethics is emerged as the important issues of a problem, situation, or opportunity that requires an individual or organization to choose among several actions that must be evaluated as right or wrong. To make profits is absolutely necessary for a firm's survival. However, a firm is not survived any longer if it earns in the fraud method. In accounting, fraud creates ethical issues related to how a company reports its financial position to interested stakeholders. This study suggests that a firm's successful ability to plan and implement ethical business standards depends in part on its cooperations to interested stakeholders to achieve its ethical objectives effectively and efficiently.