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Issam MF Saltaji ()
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Issam MF Saltaji: “Athenaeum” University of Bucharest

Internal Auditing and Risk Management, 2016, vol. 43, issue 1, 74-81

Abstract: Accountancy integrates directly and indirectly in the procedures of making decisions since economic decisions depend on the availability of financial information, which is generated by accountancy. The accounting system prepares the information to accomplish the needs of stakeholders. That integration can be done throughout two stages: a) designing and implement the accounting system, b) external auditing on the previous stage. The second stage has been highlighted by accounting foundations and institutions, accordingly, the internal standards are widely discussed, but that did not avoid the financial crisis that took a remarkable place in the business world and that led to several corporations’ scandals even the financial reports of these corporation was clean from any financial hardship. That motivates academicians to discuss the current accounting qualifications and education in the light of the moral principles, in the light of that, the article tries to treat these qualifications that the accountants must have.

Keywords: Accounting; Auditing; Morality; Ethics (search for similar items in EconPapers)
JEL-codes: G34 M41 Q56 (search for similar items in EconPapers)
Date: 2016
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Handle: RePEc:ath:journl:v:43:y:2016:i:1:p:74-81