| 000 -LEADER |
|---|
| fixed length control field |
03064nam a2200301 a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
VNU150137691 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20200924215551.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
131031s2015 vm |||||||||||||||||vie|| |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
ISVNU |
| Language of cataloging |
vie |
| Transcribing agency |
ISVNU |
| Description conventions |
aaacr2 |
| 041 0# - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
vie |
| 044 ## - COUNTRY OF PUBLISHING/PRODUCING ENTITY CODE |
|---|
| MARC country code |
vm |
| 082 74 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657 |
| Edition number |
23 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
657 |
| Local cutter number (OCLC) ; Book number/undivided call number, CALL (RLIN) |
PH-C 2015 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Phạm, Quỳnh Chi |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
ACCOUNTING ETHICS AND THE ROLE FOR ELIMINATING ACCOUNTING FRAUD : STUDY IN HANOI : |
| Remainder of title |
Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / |
| Statement of responsibility, etc. |
Phạm Quỳnh Chi ; Nghd. : Lê Văn Liên |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Hà Nội : |
| Name of publisher, distributor, etc. |
KQT, |
| Date of publication, distribution, etc. |
2015 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
69 tr. + |
| Accompanying material |
1 CD-ROM |
| 502 ## - DISSERTATION NOTE |
|---|
| Dissertation note |
Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2015 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Accounting frauds are happening with high frequency around the world. The severity of accounting scandals is increasing more and more with the bad consequences which may affect to not only companies but also stakeholders. Because of these facts, many researches and studies pay more attention to accounting ethics as a very important thing for practicing accounting in real business world. It is undeniable that the accountants play important role in the development and existence of each companies. They are such a solid foundation for the companies’ financial tower. Companies and organizations can only develop and achieve good corporate and ethical environment when their accountants are experienced as well as having high level of accounting ethics. The increasing of quantity as well as consequence levels of accounting frauds around the world is the warning alarm for the needs of transparent and objectivity in accounting. It is argued that the decision of doing fraud is depended on the specific contexts and circumstances affecting the mind of accountants. However, it is a small part of problems. The ethics always play bigger role for each making decision process in the accountant’s jobs. It also known as the ethics education is an indispensable subject in accounting programs of university as well as other training programs. The purpose of this paper is identifying factors that could affect to the accounting scandals. Besides, this paper also provides the big picture about the real issues of accounting ethics subjects in universities. It answers the question “Why are accounting scandals happening a lot in few years later?”.For getting the research’ results, I conducted some investigations with students, accountants, managers who are studying and working in financial sectors to evaluate the role of ethics accounting. This finding may provide different view for the thinking of accounting graduates about accounting ethics in the world of business. |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
K8AH1 |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Kế toán |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Khóa luận chương trình HELP |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Quản trị kinh doanh |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Lê, Văn Liên, |
| Relator term |
người hướng dẫn |
| 912 ## - |
|---|
| -- |
Nguyễn Thị Dung |
| 913 ## - |
|---|
| -- |
Khoa Quốc tế 01 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Khóa luận |
