Dylematy etyczne w rachunkowości – jako efekt problemów współczesnej gospodarki światowej

Abstract

At the present time, the development of world economy which is struggling with results of economy crisis, may provoke situations which are ethical doubtful – where managing directors endeavor to earn a big money by all means. More than once it is related to unreal company image presented in basic documents being evaluated – financial statement. It is often connected with many types of pressures used towards people dealing with the accountancy. Using the fact  that the balance sheet law allows to some type of option in presenting some occurrence and economic facts. Sometimes it is a reason of ethic dilemmas for the accountants. For the sake of keeping high professional status people dealing with accountancy, Polish Accountants Association, seeing this problem – gave accountants the tooling in the form of Professional Code of Ethics in accountancy. This code fulfills somehow the gap between low precise balance sheet law rules and moral attitude of accountants. It is also the base for defensing own ethic right in confrontation with managing directors.

Keywords

• accountancy
• ethical dilemmas
• code of ethics