The overriding philosophy of this text is to provide the instructor with comprehensive coverage of ethical and professional issues encountered by accounting professionals. The book is devoted to helping students cultivate the ethical commitment needed to ensure that their work meets the highest standards of integrity, independence, and objectivity. Ethical Obligations and Decision Making in Accounting is designed to provide the instructor with the best flexibility and pedagogical effectiveness of any book on the market. To that end, it includes numerous features designed to make both learning and teaching easier.本文的首要理念是为讲师提供会计专业人员遇到的伦理和专业问题的全面报道。这本书致力于帮助学生培养道德承诺，以确保他们的工作符合诚信，独立性和客观性的最高标准。会计中的道德义务和决策旨在为教师提供市场上任何一本书的最佳灵活性和教学效果。为此，它包含了许多旨在使学习和教学更容易的功能。