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Обучението По Професионална Етика В Счетоводството И Одита: Проблеми За Решаване

Author

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  • Проф. д-р Фаня А. Филипова

Abstract

В статията накратко се анализира състоянието на обучението по професионална етика в счетоводството и одита в университетите по света и главно в България. Защитава се нуждата, потребността от подобно обучение. Събрана е публично-достъпната информация относно обучението (или липса на такова) по професионална...

Suggested Citation

  • Проф. Д-Р Фаня А. Филипова, 2024. "Обучението По Професионална Етика В Счетоводството И Одита: Проблеми За Решаване," ICPA Articles, Institute of Certified Public Accountants, vol. 2024(1), pages 1-17.
    • Handle: RePEc:bpa:journl:v:2024:y:2024:i:1:p:1-17:id:20938
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    More about this item

    Keywords

    Професионална етика; етика и счетоводство; преподаване на професионална етика в одита; професионално-етичен кодекс на счетоводителите; професионално-етични дилеми; подходи за преподаване на професионална етика в счетоводството;
    All these keywords.

    JEL classification:

    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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