MECHANISMS FOR ENHANCING ETHICAL BEHAVIOR IN THE ACCOUNTING PROFESSION
MECHANISMS FOR ENHANCING ETHICAL BEHAVIOR IN THE ACCOUNTING PROFESSION
Author(s): Luminiţa IonescuSubject(s): Management and complex organizations, Accounting - Business Administration, Business Ethics
Published by: Addleton Academic Publishers
Keywords: ethical behavior; practicing accountant; responsibility; society;
Summary/Abstract: The purpose of this article is to gain a deeper understanding of ethical tendencies in the accounting profession, accountants’ ethical duties, the use of ethical principles to accounting regulation, and the driving force of public accountants to make ethical decisions. My analysis complements the growing literature on the ethical features of the human undertaking of accounting, the ethical criteria that establish how accounting operates within society, the ethical responsibilities that accountants confront, and the moral interpretation and ethical appraisals of practicing accountants.
Journal: Contemporary Readings in Law and Social Justice
- Issue Year: VIII/2016
- Issue No: 2
- Page Range: 263-269
- Page Count: 7
- Language: English
- Content File-PDF
