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The Role Of Ethics For Cost Accounting Professsionals

Author

Listed:
  • Petru Stefea

    (West University of Timisoara Faculty of Economics and Business Administration)

  • Nita Cornel Gabriel

    (West University of Timisoara Faculty of Economics and Business Administration)

Abstract

The purpose of this paper is to improve the understood importance of ethics for cost accounting professionals as a tool for successful cost accounting system. Also, present study is outpointing the implications of ethical conduct over the cost accounting system and, also, a review of ethical standards and principles for cost accounting professionals. The value contribution of this paper comes from a critical review of the ethics of cost accounting professionals presented by the most important cost accounting professional institutes, showing the role of ethics for a cost accounting system, and the need to treat cost accounting ethics as an important discipline of accounting curricula. The paper stops at the conceptual level, and represents a starting point for studying cost accounting ethics for Romanian cost accounting professionals and it also outlines an agenda for further research.

Suggested Citation

  • Petru Stefea & Nita Cornel Gabriel, 2014. "The Role Of Ethics For Cost Accounting Professsionals," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(42), pages 97-102.
    • Handle: RePEc:aio:aucsse:v:2:y:2014:i:42:p:97-102
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    File URL: http://feaa.ucv.ro/AUCSSE/0042v2-014.pdf
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    References listed on IDEAS

    as
    1. Dale Tweedie & Maria Dyball & James Hazelton & Sue Wright, 2013. "Teaching Global Ethical Standards: A Case and Strategy for Broadening the Accounting Ethics Curriculum," Journal of Business Ethics, Springer, vol. 115(1), pages 1-15, June.
    2. Richard A. Bernardi & Donald F. Arnold, 2004. "Testing the “Inverted†U†Phenomenon in Moral Development on Recently Promoted Senior Managers and Partners," Contemporary Accounting Research, John Wiley & Sons, vol. 21(2), pages 353-367, June.
    3. Roberta Bampton & Christopher Cowton, 2013. "Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature," Journal of Business Ethics, Springer, vol. 114(3), pages 549-563, May.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    cost accounting system; ethical standards; cost accounting profession; accounting curricula; key factors;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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