THE ROLE OF THE ACCOUNTING PROFESSION ETHICS CODE

Melinda Timea Fülöp, Mihai-Constantin Avornicului and Szabolcs Vilmos Székely
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Melinda Timea Fülöp: Babeș-Bolyai University, Faculty of Economics and Business Administration
Mihai-Constantin Avornicului: Babeș-Bolyai University, Faculty of Economics and Business Administration
Szabolcs Vilmos Székely: Babeș-Bolyai University, Faculty of Economics and Business Administration

Management Intercultural, 2016, issue 37, 429-434

Abstract: The present article highlights the particular importance that should be given to ethical principles in the accounting profession and the increasing interest of promoting them in our country as a consequence of numerous international financial scandals and the worldwide crisis that we still live. In their analysis, the authors have made a qualitative study which focuses on the issue of the code of ethics of the accounting profession. The research results show that although respecting the ethical code should remove conflicts of interest, they still occur. Following this study, the authors concluded that the role of compliance with the code of ethics of the professional accountant is essential.

Keywords: Ethics; Accounting; Profession; Code (search for similar items in EconPapers)
JEL-codes: G34 M42 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:interc:y:2016:i:37:p:429-434

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