Accounting Ethics - Responsibility Versus Creativity

Valentin Ioan Uşurelu (), Mioara Marin (Nedelcu) (), Alina Elena Danailă (Andrei) () and Daniela Loghin ()
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Valentin Ioan Uşurelu: “Valahia” University of Târgovişte, Romania
Mioara Marin (Nedelcu): “Valahia” University of Târgovişte, Romania
Alina Elena Danailă (Andrei): “Valahia” University of Târgovişte, Romania
Daniela Loghin: “Valahia” University of Târgovişte, Romania

Annals of the University of Petrosani, Economics, 2010, vol. 10, issue 3, pages 349-356

Abstract: 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.

Keywords: accounting ethics; responsibility; creative accounting; ethical behaviour; code of ethics (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
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