Znaczenie podejścia etycznego dla organizacji i funkcjonowania systemu rachunkowości zarządczej
Significance of ethical approach to the organization and functioning of management accounting system

Summary/Abstract: The thesis of the article states that ethical conduct of management accounting professionals plays an important role in the organization and functioning of management accounting system. Presented deliberations are based on the literature study, as well as on observation of business practice showing that decision-makers often make decisions that encompass not only the knowledge refering to management accounting methodology, but moral beliefs too. The article presents the results of a survey analyzing the frequency of unethical decisions within the scope of management accounting. The survey was conducted among present and future accounting professionals. Its aims were also to analyze the relationship between the ethical decision and the moral development stage of the participant. The results indicate that the vast majority of respondents made ethical decision and that their choice is correlated to higher levels of Kohlgerg’s moral development. The authors stress that the decision making process, that is inevitable in the creation of infomation prepared by management accounting professionals, depends on their knowledge and is related to professionals’ individual characteristisc, including moral development.

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