The Chosen Dilemmas of Ethical Aspects in Accounting Cover Image

Wybrana problematyka działań etycznych w rachunkowości
The Chosen Dilemmas of Ethical Aspects in Accounting

Author(s): Izabela Witczak
Subject(s): Economy, Business Economy / Management, Financial Markets, Business Ethics
Published by: Społeczna Akademia Nauk
Keywords: ethics; code of ethics; accounting; ethical standards

Summary/Abstract: This article presents the problems of ethics in accounting. There are many cases of negative behavior in accounting known as a creative or aggressive accounting. There arevery high the professional requirements for accountants. And the professional competence should be associated with ethical standards. The Code of Professional Ethics in Accountingsets a very important ethical principles for accountants. So this is worth considering if such rules are accepted by the accounting environment

  • Issue Year: 20/2019
  • Issue No: 4.1
  • Page Range: 267-279
  • Page Count: 14
  • Language: Polish