Kodeks etyki zawodu jako instrument kształtowania jakości informacji z rachunkowości i kontrolingu
Code of Professional Ethics as an Instrument for Shaping the Quality of Information from Accounting and Controlling

Summary/Abstract: The paper is aimed at showing the role of the code of professional ethics in shaping the quality of information from accounting and controlling. The idea of codes of ethics for the accounting and controlling professionals has been presented. The three forms of a such codes have been distinguish, i.e. a code of values, a code of practice, and a code of conduct. As empirical testimonies, the globally recognized codes of American and international accountants organizations, and the code of ethics for professional accountants adopted in Poland are presented. These code are based on ethical aspects of personality traits which are important for the reality faithful representation and effectiveness of communication, such as integrity, objectivity, professional competence, due diligence, confidentiality, professional behavior. They combine all three forms of the code of ethics for a profession. They contribute to the transparency of accountants, accounting, and controlling functions. A holistic approach has been adopted, and the method is descriptive-analytical.

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