The Importance of Accounting Principles in the Accounting Profession | Zendy

Daniela Raluca Patrascu | Zendy

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The Importance of Accounting Principles in the Accounting Profession

Author(s) -

Daniela Raluca Patrascu

Publication year - 2015

Publication title -

ssrn electronic journal

Language(s) - English

Resource type - Journals

ISSN - 1556-5068

DOI - 10.2139/ssrn.2546830

Subject(s) - accounting , positive accounting , accounting standard , management accounting , business , accounting information system , financial accounting

A true professional accountant must meet the following basic requirements: integrity, objectivity, professional competence, confidentiality, professional behavior, respect to technical and professional standards. Integrity expresses conceptually the professional accountant’s obligation to behave with honesty and fairness in professional and business relationships. Any company is seeking an accountant as, sincere and honest, which means the operation of fair dealing and fair protection aginst misinformation, omissions or misleading information.

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