Etyka zawodowa w rachunkowości
Abstract
Recently we have observed the high volatility and complexity of law
and business transactions, as well as the assumption of prepared valuations
and self-shaping principles in accounting. Greater independence in a changing
environment increases the risk of unethical behaviour. There have been many
cases of negative behaviour in accounting, known as a creative, aggressive
or fraudulent accounting. Responsibility for bankruptcy and financial failures was
pinned on accounting, which shattered the reputation of the accountants concerned.
Professional requirements for accountants are high and they have greatly
increased, especially in the financial operations sector. However, it is expected
that employees will also act ethically. Professionalism is associated in the same
way with professional competence and ethical standards. The Code
of Professional Ethics in Accounting introduces important ethical principles for
accountants. It is worth noticing how the principles refer to human traits, virtues
and considering whether to accept and obeying them as an act of conscience. Accountants
are facing ethical dilemmas that affect their private life.
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