Професионалната етика в счетоводството
Professional Ethics in Accounting
Author(s): Mariya PavlovaSubject(s): Economy, Financial Markets, Public Finances, Accounting - Business Administration, Marketing / Advertising, Business Ethics, Socio-Economic Research
Published by: Великотърновски университет „Св. св. Кирил и Методий”
Keywords: ethical conduct; accounting ethics; creative accounting; ethical code; education in accounting ethics.
Summary/Abstract: Ethical behavior in business enables a seamless and efficient functioning of the economy. The nature of the accounting profession requires a high level of trust and ethical conduct. The financial scandals, which burst out, have undermined this trust. Nowadays its grounds are being rebuilt through government regulation and university education of future accountants in ethical conduct.
Journal: Социално-икономически анализи
- Issue Year: 8/2015
- Issue No: 2
- Page Range: 174-180
- Page Count: 7
- Language: Bulgarian