ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY
Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should b...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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University of Petrosani
2010-01-01
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| Series: | Annals of the University of Petrosani: Economics |
| Subjects: | |
| Online Access: | http://www.upet.ro/anale/economie/pdf/20100337.pdf |
| _version_ | 1826801146911522816 |
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| author | VALENTIN IOAN UŞURELU MIOARA MARIN (NEDELCU) ALINA ELENA DANAILĂ (ANDREI) DANIELA LOGHIN |
| author_facet | VALENTIN IOAN UŞURELU MIOARA MARIN (NEDELCU) ALINA ELENA DANAILĂ (ANDREI) DANIELA LOGHIN |
| author_sort | VALENTIN IOAN UŞURELU |
| collection | DOAJ |
| description | Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors that influence ethical behaviour. The present research aims to show what is accounting ethics, what is the purpose of the National Code of Ethics for Professional Accountants of Romania, what is creative accounting and ethical behaviour that depends on an accountant, what are the reasons for the use of creative accounting and also what are its main practices. |
| first_indexed | 2024-12-19T16:56:24Z |
| format | Article |
| id | doaj.art-c34c92a483ea416f90d6b36943fbb899 |
| institution | Directory Open Access Journal |
| issn | 1582-5949 |
| language | English |
| last_indexed | 2025-03-17T01:02:14Z |
| publishDate | 2010-01-01 |
| publisher | University of Petrosani |
| record_format | Article |
| series | Annals of the University of Petrosani: Economics |
| spelling | doaj.art-c34c92a483ea416f90d6b36943fbb8992025-02-19T09:07:25ZengUniversity of PetrosaniAnnals of the University of Petrosani: Economics1582-59492010-01-01X3349356ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITYVALENTIN IOAN UŞURELUMIOARA MARIN (NEDELCU)ALINA ELENA DANAILĂ (ANDREI)DANIELA LOGHINProfessional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors that influence ethical behaviour. The present research aims to show what is accounting ethics, what is the purpose of the National Code of Ethics for Professional Accountants of Romania, what is creative accounting and ethical behaviour that depends on an accountant, what are the reasons for the use of creative accounting and also what are its main practices.http://www.upet.ro/anale/economie/pdf/20100337.pdfaccounting ethicsresponsibilitycreative accountingethical behaviourcode of ethics |
| spellingShingle | VALENTIN IOAN UŞURELU MIOARA MARIN (NEDELCU) ALINA ELENA DANAILĂ (ANDREI) DANIELA LOGHIN ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY Annals of the University of Petrosani: Economics accounting ethics responsibility creative accounting ethical behaviour code of ethics |
| title | ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY |
| title_full | ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY |
| title_fullStr | ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY |
| title_full_unstemmed | ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY |
| title_short | ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY |
| title_sort | accounting ethics responsibility versus creativity |
| topic | accounting ethics responsibility creative accounting ethical behaviour code of ethics |
| url | http://www.upet.ro/anale/economie/pdf/20100337.pdf |
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