POLISH RESEARCH ON ACCOUNTING ETHICS. PREDOMINATING TRENDS AND PIONEERING APPROACHES
POLISH RESEARCH ON ACCOUNTING ETHICS. PREDOMINATING TRENDS AND PIONEERING APPROACHES
Author(s): Marta NowakSubject(s): Ethics / Practical Philosophy, Accounting - Business Administration, Business Ethics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: accounting ethics; accounting theory; ethics; accounting; moral philosophy; business ethics; professional ethics;
Summary/Abstract: Literature overview presented in this paper aims to identify and explore the main trends and pioneering approaches in Polish scientific literature on accounting ethics. Predominant approach can be characterized as: applied, empiric, praxis-oriented, legally based and accountant-focused. Research is carried out by scientists specializing in accounting. The main trends are: focusing on two professions (accountant and financial auditor), and two spheres: book-keeping and financial statements, interpreting accounting ethics from practical point of view, as applied ethics, limiting accounting ethics to legal aspects and professional codes.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2018
- Issue No: 515
- Page Range: 177-184
- Page Count: 8
- Language: English