Communicating Accounting Ethics
Communicating Accounting Ethics

Summary/Abstract: The aim of this paper is to explain particular aspects of ethics in accounting and how professional accountants must respect the fundamental ethics principles. Over the past decades there has been an increasing pressure on the professional accountants to produce accurate financial information and to follow the Code of Ethics and international accounting standards, in order to avoid errors and fraud in the financial reporting. The final part of the paper presents ethical and moral aspects of accounting practice. The accountant’s role is dependent on organizational accounting profession ethics and it primarily involves communicating information for decision-making. Accounting ethics applies to all accountants, whether practicing and working in business or public sector.

• Details
• Contents