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Accounting Truth In A Society Guided By Interests

Author

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  • ALINA – MARIANA ISTRATE

    (“ALEXANDRU IOAN CUZA” UNIVERSITY, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION)

Abstract

The problems of the contemporary society are not related only to the economic crisis, but also to a crisis of public and users’ trust in the good faith and ethics of those responsible for the production of financial accounting information. The rules of professional ethics and responsibly assuming good practice by professional accountants represent the fundamental pillar regarding the fairness and honesty of drawing up and presenting the financial accounting information, as well as regaining users’ trust. This study represents an approach based on the critical analysis of accounting truth, from the perspective of freedom – compliance equation. The purpose of the research is to see whether or not is accounting able to issue a truth and an objective message, in a society marked by big financial scandals, in which personal interests take precedence over social interests.

Suggested Citation

  • Alina – Mariana Istrate, 2012. "Accounting Truth In A Society Guided By Interests," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 366-371, November.
    • Handle: RePEc:tdt:annals:v:xviii/supplement:y:2012:p:366-371
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    More about this item

    Keywords

    accounting truth; professional ethics; financial accounting information; conformity; restore confidence;
    All these keywords.

    JEL classification:

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

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