Economics at your fingertips  

The Corporate Governance Debate on Professional Ethics in the Accounting Profession

Carmen Bonaci (), Jiří Strouhal, Libuše Müllerová and Jaroslava Roubíčková

Central European Business Review, 2013, vol. 2013, issue 3, 30-35

Abstract: This paper focuses on the particular case of professional ethics in the context of the accounting profession. After briefly discussing recent events that made us reconsider our understanding of corporate governance, accountancy and ethics, we attempt to delimit the state of the art by looking at ethics from the accounting profession's perspective. When aiming to clarify professional ethics, we closely analyze integrity based on the latest developments undertaken by European professional bodies. The findings are used in identifying ways to contribute to the endeavor of aligning the profession's performance with society's reasonable expectations.

Keywords: Business ethics; accounting profession; auditing; code of ethics (search for similar items in EconPapers)
JEL-codes: G30 M41 (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3) Track citations by RSS feed

Downloads: (external link) (text/html) (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Ordering information: This journal article can be ordered from
Faculty of Business Administration, University of Economics, Prague

DOI: 10.18267/j.cebr.52

Access Statistics for this article

Central European Business Review is currently edited by Jindřich Špička

More articles in Central European Business Review from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().

Page updated 2022-08-27
Handle: RePEc:prg:jnlcbr:v:2013:y:2013:i:3:id:52:p:30-35