Етиката в счетоводството и контрола
Ethics in Accounting and Control

Author(s): Plamen Iliev
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, Business Ethics
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: ethics; morality; principles; accounting; code
Summary/Abstract: It is accepted that ethics is a philosophical category that finds manifestations in all aspects of public life, the implementation of which requires the observance of many moral principles, not only in society, but also, which is especially important in recent years, by all professions and organizations. There are almost no organizations that have not developed their own code of ethics, the implementation and observance of which is mandatory for all its members. As we will see in the report, the problems of ethics have excited society since ancient times, and almost all famous scientists of their time were sympathetic, contributing to the development of ethics and its basic principles, which are known to us today. Regarding accounting ethics, it is accepted that it has been known since its inception, although written norms of conduct appeared later, and written ethical codes have been known for about fifty years. Without comment, ethics in accounting and control are not only necessary, but also mandatory, because the responsibilities in this direction for practitioners are very large, and not only in relation to employers, clients and colleagues, but also in relation to the expectations of society. The report examines only a limited area in this direction, because for ethics and morality in accounting and control there are vast fields for research and development.

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