THE ROLE OF ETHICS FOR COST ACCOUNTING PROFESSSIONALS

Petru Stefea and Nita Cornel Gabriel
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Petru Stefea: West University of Timisoara Faculty of Economics and Business Administration
Nita Cornel Gabriel: West University of Timisoara Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2014, vol. 2, issue 42, 97-102

Abstract: The purpose of this paper is to improve the understood importance of ethics for cost accounting professionals as a tool for successful cost accounting system. Also, present study is outpointing the implications of ethical conduct over the cost accounting system and, also, a review of ethical standards and principles for cost accounting professionals. The value contribution of this paper comes from a critical review of the ethics of cost accounting professionals presented by the most important cost accounting professional institutes, showing the role of ethics for a cost accounting system, and the need to treat cost accounting ethics as an important discipline of accounting curricula. The paper stops at the conceptual level, and represents a starting point for studying cost accounting ethics for Romanian cost accounting professionals and it also outlines an agenda for further research.

Keywords: cost accounting system; ethical standards; cost accounting profession; accounting curricula; key factors (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2014:i:42:p:97-102

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