Typologia etyki utylitarystycznej a moralność biegłego rewidenta i księgowego
Typology of Utilitatian Ethics and Morality of Auditor and Accountant
Author(s): Marta NowakSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: accountant; morality; utilitarianism; utilitarianism of actions; utilitarianism of rules; negative utilitarianism; ecological utilitarianism; commonwealth utilitarianism; auditor; ethics
Summary/Abstract: Purpose – construction of hierarchy of utilitarian ethics types with relation to auditor and account-ant job, identification of correlation between them and relations between them and experience and plans of work. Design/Methodology/Approach – empirical research, data collected by questionnaire technique and re-sults obtained by analysis of descriptive statistics and correlation. Findings – hierarchy for utilitarian ethics in accounting-related job was constructed, correlation was identified between them and job experience and plans. Originality/Value – usage in accounting and audit of universal utilitarian ethics.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2016
- Issue No: 80 (2)
- Page Range: 493-500
- Page Count: 8
- Language: Polish
