Ethical Dilemmas: Are the Accountants Doing Something Good or Something Bad?

Diana Dumitrescu, Bobi?an Nicolae () and Costuleanu Carmen ()
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Bobi?an Nicolae: West University of Timisoara
Costuleanu Carmen: USAMV Ia?i

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1232-1236

Abstract: The question of title is about the ethical dilemmas which are involved into the accountancy profession. There are millions of accountants, who must do their jobs well each day and don’t break the law, who have to rigorously apply accounting standards and professional principles in their work and who generally have to do something good, not something bad. Society needs to have confidence in the quality of the services provided by professional accountants; their services should be highly competent, reliable, and objective. Therefore accountants must not only be well qualified but must also possess a high degree of professional reputation which is one of the most important possessions. This paper realizes an evaluation of various libraries and electronic data bases, in order to provide radiography for these dilemmas ethically and in order to be able to talk about them.

Keywords: ethics; accountant; ethical principles (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1232-1236

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