Koncepcyjne i społeczne determinanty sądów etycznych w rachunkowości w Polsce
Conceptual and social determinants of ethical judgment in accounting – Polish perspective

Summary/Abstract: The goal of the paper is to identify and discuss specific, endogenic determinants of ethical judgment in Polish accounting. The author focuses on conceptual, social and culture factors emphasizing their impact on assuring the integrity of professional ethical codes of conducts that might be implemented in Poland. The contradition with the social context would make codes of conduct irrelevant and not possible to implement in practice.

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