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Impact Of Ethical Values Promoted By Professional Accountants On The Organizational Culture

Author

Listed:
  • GRETI DANIELA TOGOE

    (WEST UNIVERSITY OF TIMISOARA, Faculty of Economics and Business Administration)

  • DOREL MATES

    (WEST UNIVERSITY OF TIMISOARA,)

  • MILEVA VALENTINA MANESCU DRAGOTOIU

    (UNIVERSITY OF CRAIOVA,)

Abstract

This paper aims to point out the contribution of professional accountants to the sustainable development of organization and the way they generate sustainable organizational success through their direct involvement in creating organizational culture. Professional accountants can be considered value creators in organizations because of their commitment in developing and implementing strategies, policies, plans, structures and governance measures which set the framework for the creation of added value. The ethics and values of conduct in organizations are supported by professional accountants through their behavior and the actions they carry out. Thus, the quality of professional judgment becomes a differentiating factor for accounting professionals

Suggested Citation

  • Greti Daniela Togoe & Dorel Mates & Mileva Valentina Manescu Dragotoiu, 2013. "Impact Of Ethical Values Promoted By Professional Accountants On The Organizational Culture," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1280-1285, July.
    • Handle: RePEc:ora:journl:v:1:y:2013:i:1:p:1280-1285
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    File URL: http://anale.steconomiceuoradea.ro/volume/2013/n1/135.pdf
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    Citations

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    Cited by:

    1. Marioara Avram & Veronel Avram, 2014. "Considerations Regarding The Accounting Principles Applied In Insolvency Proceedings," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 172-177.

    More about this item

    Keywords

    organizational culture; ethical values; ethical behavior; accounting professionals;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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