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Certificate of Ethics in Accounting and Professional Independence of Accountants

Author

Listed:
  • Grażyna Voss

    (University of Technology and Life Sciences, Faculty of Management, Bydgoszcz, Poland,)

Abstract

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.

Suggested Citation

  • Grażyna Voss, 2017. "Certificate of Ethics in Accounting and Professional Independence of Accountants," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 3, ejes_v3_i.
    • Handle: RePEc:eur:ejesjr:174
    DOI: 10.26417/ejes.v9i1.p212-220
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    References listed on IDEAS

    as
    1. Myrvete Pantina & Faton Osmani, 2008. "Kosova budgetary sustainability and fiscal policy," Manager Journal, Faculty of Business and Administration, University of Bucharest, vol. 7(1), pages 69-75, May.
    2. Christian EBEKE & Hélène EHRHART, 2011. "Does VAT reduce the instability of tax revenues?," Working Papers 201124, CERDI.
    3. Christian EBEKE & Hélène EHRHART, 2011. "Does VAT reduce the instability of tax revenues?," Working Papers 201124, CERDI.
    Full references (including those not matched with items on IDEAS)

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