十二月 13, 2019

英国论文代写推荐-零售业的会计滥用和操纵资产负债表的影响

本文主要讲零售业的会计滥用和操纵资产负债表的影响,会计是公司道德报告形象的主要贡献之一。会计人员在准备和评估财务进出公司的日常事务中起着重要的作用。讨论中的报告讨论并通知了零售业的会计滥用和操纵资产负债表,以使财务报表看起来是健康的。在业主和股东的巨大压力下,零售商为了维持利润率和业绩标准,最终会滥用其主导地位,使用供应商。本篇英国论文代写推荐文章由英国论文时Essay Times教育网整理,供大家参考阅读。

Accounting is one of the major contributions in a company’s image of ethical reporting. Accountants play a significant role in preparing and assessing daily affairs where finances flow in and out of the company. The report under discussion discusses and informs the retail industry’s tryst with accounting misuse and manoeuvring the balance sheet in order to make the financial statements appear as healthy. The retailers under immense pressure from the owners and shareholders end up in misusing their dominant position to use suppliers in order to sustain their profit ratio and performance standards.
The suppliers become the foremost prey of these retailers who use innovative ways to misuse their position in bargaining to secure a deal that is misleading and one sided, and favouring the retailer. Major players like Woolworths, Wesfarmers, Coles, Dick Smith Group, Target, Aldi, and others, are party to such unethical practices. The pressure is intense and so is the need to capture the market and prevent the one which is already held. Accounting practices are lenient in their performance and ethical compliance, which is why misinformation, twisting financial statements for favouring profits, seem to be rampant and without relevant authorities’ and judiciary intervention (APES 110 Code of Ethics for Professional Accountants, 2010).
Corporate governance is deteriorating on a daily basis, as these retailers tend to shift the blame to market conditions and use unethical means to sustain profits, thereby hurting the suppliers, consumers, and the government. This points to a culture of unethical and immoral behaviour which is becoming commonplace, and shall become subsequent if there is no intervention by the authorities. Ethical nature of accounting practice is declining to the extent of going unethical. It also misuses one’s dominant position to suppress the demands and entitlements of the weaker section of the retail chain, the suppliers and consumers (Zack, 2013).

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