Open AccessCertificate of Ethics in Accounting and Professional Independence of Accountants
Author(s) -
Grażyna Voss
Publication year - 2017
Publication title -
european journal of economics and business studies
Language(s) - English
Resource type - Journals
eISSN - 2411-9571
pISSN - 2411-4073
DOI - 10.26417/ejes.v9i1.p212-220
Subject(s) - accounting , certificate , independence (probability theory) , order (exchange) , element (criminal law) , professional ethics , business , business ethics , public relations , political science , computer science , finance , law , mathematics , statistics , algorithm
Ethical standards in accounting constitute an important element in the functioning of economic entities and in presenting reliable financial information used by all stakeholders when taking important decisions. In order to analyse the issue of using accounting ethics, a survey which indicated the determinants of unethical behaviour and the possibilities for improving the situation in terms of their observing and ways of strengthening their independence was conducted. Following the study, a concept of implementing an account books certificate which estimates their accuracy in the legal and ethical aspects was formulated.