Ekonomiczne Problemy Usług (Jan 2017)

Przestrzeganie zasad etycznych w rachunkowości. Samoocena pracowników działów finansowo-księgowych

  • Grażyna Voss

DOI
https://doi.org/10.18276/epu.2017.127-30
Journal volume & issue
Vol. 127

Abstract

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Code of professional ethics in accounting is a set of ethical standards, compliance with which is an indispensable element of modern accounting. Their scope and practical application is still in doubt, so you should take all possible measures to ensure a correct and their widespread use. These standards should be adhered to by employees of departments of finance and accounting ac­counting, unit managers and consultants and auditors, Self practical application of ethical standards in the opinion of the accounting staff, it is a source of information on the evaluation of ethical behavior, which should support and develop. However, strengthening the role of the professional ethics of accounting, through various actions require the cooperation of all market participants, both at the stage of education and business, and established standards and regulations.

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