ACCOUNTANTS' RESPONSIBILITY FOR THE INFORMATION THEY REPORT: AN HISTORICAL CASE STUDY OF FINANCIAL INFORMATION
This paper describes an instructional case that uses historical documentation to enable the reader to consider his/her own responsibility for the preparation and reporting of information. In this case, the reader is provided a summarized income statement. Then, as detailed information about the fina...
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| Veröffentlicht in: | The Accounting historians journal 2009-06, Vol.36 (1), p.61-79 |
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| container_title | The Accounting historians journal |
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| creator | Lippman, Ellen J. |
| description | This paper describes an instructional case that uses historical documentation to enable the reader to consider his/her own responsibility for the preparation and reporting of information. In this case, the reader is provided a summarized income statement. Then, as detailed information about the financial statement is introduced, the reader is asked to consider the ethics of preparing and using the statement. The financial statement represents a projected income statement for a Holocaust camp prisoner during World War II. The statement includes anticipated revenue from the selling of body parts upon the prisoners death, estimated as nine months from the time of arrival at the camp. Usage of the case should develop a readers understanding that accountants' responsibility for the preparation of information should not be separate from what the information reports or the intended use of the information. |
| doi_str_mv | 10.2308/0148-4184.36.1.61 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 0148-4184 |
| ispartof | The Accounting historians journal, 2009-06, Vol.36 (1), p.61-79 |
| issn | 0148-4184 2327-4468 |
| language | eng |
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| source | Business Source Complete; JSTOR Archive Collection A-Z Listing; Free E- Journals |
| subjects | Accountancy Accountants Accounting Accounting ethics Case studies Concentration camps Corporations Education Ethics Financial statement analysis Financial statements Holocaust Income statements Jewish peoples Learning Morality Nazi era Nazism Paint industry Professional ethics Professional responsibilities Students Teachers Teaching World War II |
| title | ACCOUNTANTS' RESPONSIBILITY FOR THE INFORMATION THEY REPORT: AN HISTORICAL CASE STUDY OF FINANCIAL INFORMATION |
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