ANALYSIS OF THE USE OF THE CODE OF ETHICS OF AGRICULTURAL ACCOUNTANTS USING QUANTITATIVE METHODS
This paper investigates the possibility of applying the meta theory of strategic games in the domain of the ethical code of conduct of agribusiness accountants. The focus is on the case when an accountant detected incorrect financial reporting by the client’s management of material nature. As a gen...
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| Format: | Article |
| Language: | English |
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Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
2023-06-01
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| Series: | Ekonomika Poljoprivrede (1979) |
| Subjects: | |
| Online Access: | https://www.ea.bg.ac.rs/index.php/EA/article/view/2200 |
| _version_ | 1797800018769346560 |
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| author | Ivan Milojević Vladan Vladisavljević Svetlana Tasić Miloš Miljković |
| author_facet | Ivan Milojević Vladan Vladisavljević Svetlana Tasić Miloš Miljković |
| author_sort | Ivan Milojević |
| collection | DOAJ |
| description |
This paper investigates the possibility of applying the meta theory of strategic games in the domain of the ethical code of conduct of agribusiness accountants. The focus is on the case when an accountant detected incorrect financial reporting by the client’s management of material nature. As a generally quantitative method, the model of strategic games in such a case allows to quantify and find a balanced relationship between the interests of management and accountants in the world where, there is constantly sustainable problem of ethics and unethics of accountants, which is an extremely important issue in the agricultural sector, which is a developing branch.
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| first_indexed | 2024-03-13T04:28:44Z |
| format | Article |
| id | doaj.art-3f4f8237edb04631ba1421ab2d655fdd |
| institution | Directory Open Access Journal |
| issn | 0352-3462 2334-8453 |
| language | English |
| last_indexed | 2024-03-13T04:28:44Z |
| publishDate | 2023-06-01 |
| publisher | Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt |
| record_format | Article |
| series | Ekonomika Poljoprivrede (1979) |
| spelling | doaj.art-3f4f8237edb04631ba1421ab2d655fdd2023-06-19T17:43:50ZengNaučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, BukureštEkonomika Poljoprivrede (1979)0352-34622334-84532023-06-0170210.59267/ekoPolj2302ANALYSIS OF THE USE OF THE CODE OF ETHICS OF AGRICULTURAL ACCOUNTANTS USING QUANTITATIVE METHODS Ivan Milojević0Vladan VladisavljevićSvetlana Tasić1Miloš Miljković2The University of Business Studies in Banja Luka, Jovana Dučića no. 23a, Bosnia and HerzegovinaBusiness and Arts Academy of Applied Studies, Kraljice Marije 73, Beograd, SerbiaTrede Union Confederation „Nezavisnost“, Nušićeva no. 21, Belgrade, Serbia This paper investigates the possibility of applying the meta theory of strategic games in the domain of the ethical code of conduct of agribusiness accountants. The focus is on the case when an accountant detected incorrect financial reporting by the client’s management of material nature. As a generally quantitative method, the model of strategic games in such a case allows to quantify and find a balanced relationship between the interests of management and accountants in the world where, there is constantly sustainable problem of ethics and unethics of accountants, which is an extremely important issue in the agricultural sector, which is a developing branch. https://www.ea.bg.ac.rs/index.php/EA/article/view/2200accounting ethicsagricultural sectorfinancial reportingstrategic games |
| spellingShingle | Ivan Milojević Vladan Vladisavljević Svetlana Tasić Miloš Miljković ANALYSIS OF THE USE OF THE CODE OF ETHICS OF AGRICULTURAL ACCOUNTANTS USING QUANTITATIVE METHODS Ekonomika Poljoprivrede (1979) accounting ethics agricultural sector financial reporting strategic games |
| title | ANALYSIS OF THE USE OF THE CODE OF ETHICS OF AGRICULTURAL ACCOUNTANTS USING QUANTITATIVE METHODS |
| title_full | ANALYSIS OF THE USE OF THE CODE OF ETHICS OF AGRICULTURAL ACCOUNTANTS USING QUANTITATIVE METHODS |
| title_fullStr | ANALYSIS OF THE USE OF THE CODE OF ETHICS OF AGRICULTURAL ACCOUNTANTS USING QUANTITATIVE METHODS |
| title_full_unstemmed | ANALYSIS OF THE USE OF THE CODE OF ETHICS OF AGRICULTURAL ACCOUNTANTS USING QUANTITATIVE METHODS |
| title_short | ANALYSIS OF THE USE OF THE CODE OF ETHICS OF AGRICULTURAL ACCOUNTANTS USING QUANTITATIVE METHODS |
| title_sort | analysis of the use of the code of ethics of agricultural accountants using quantitative methods |
| topic | accounting ethics agricultural sector financial reporting strategic games |
| url | https://www.ea.bg.ac.rs/index.php/EA/article/view/2200 |
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