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The Role Of The Accounting Profession Ethics Code

Author

Listed:
  • Melinda Timea FÜLÖP

    (Babeș-Bolyai University, Faculty of Economics and Business Administration)

  • Mihai-Constantin AVORNICULUI

    (Babeș-Bolyai University, Faculty of Economics and Business Administration)

  • Szabolcs Vilmos SZÉKELY

    (Babeș-Bolyai University, Faculty of Economics and Business Administration)

Abstract

The present article highlights the particular importance that should be given to ethical principles in the accounting profession and the increasing interest of promoting them in our country as a consequence of numerous international financial scandals and the worldwide crisis that we still live. In their analysis, the authors have made a qualitative study which focuses on the issue of the code of ethics of the accounting profession. The research results show that although respecting the ethical code should remove conflicts of interest, they still occur. Following this study, the authors concluded that the role of compliance with the code of ethics of the professional accountant is essential.

Suggested Citation

  • Melinda Timea FÜLÖP & Mihai-Constantin AVORNICULUI & Szabolcs Vilmos SZÉKELY, 2016. "The Role Of The Accounting Profession Ethics Code," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 37, pages 429-434, December.
    • Handle: RePEc:cmj:interc:y:2016:i:37:p:429-434
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    More about this item

    Keywords

    Ethics; Accounting; Profession; Code;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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