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Study Regarding the Respect of Professional Ethics and Deontology in the Promotion of Accounting Services in Romania

Author

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  • State Violeta
  • Tănase Loredana Cristina
  • Petre Raluca-Georgiana

    (Valahia University of Târgoviște, Romania)

Abstract

The change of the current economic environment due to the globalization of the economy and the unhindered circulation of products and services, the removal of national customs barriers, the evolution of information technology and the diversification of marketing techniques have led to a change in the financial and accounting services market. In the context in which the promotion of accounting services is a very complex activity, which involves a large number of decisions that have to be taken in accordance with the ethical and deontological norms imposed by the code of ethics in order not to affect the reputation of the accounting profession, study on how professional accountants promote their services and the extent to which the rules of professional ethics and deontology imposed by the National Code of Ethics for Professional Accountants in Romania are respected. In this respect, we conducted a survey based on a questionnaire, applied to the professional accountants CECCAR members Dâmboviţa branch. The questions were formulated in such a way that the reality regarding the promotion of accounting services in relation to the rules of ethics and deontology of the profession is meaningful through the significance of the answers received.

Suggested Citation

  • State Violeta & Tănase Loredana Cristina & Petre Raluca-Georgiana, 2019. "Study Regarding the Respect of Professional Ethics and Deontology in the Promotion of Accounting Services in Romania," Valahian Journal of Economic Studies, Sciendo, vol. 10(1), pages 89-98, July.
    • Handle: RePEc:vrs:vaecst:v:10:y:2019:i:1:p:89-98:n:9
    DOI: 10.2478/vjes-2019-0009
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    References listed on IDEAS

    as
    1. Zoran Todorović, 2018. "Application of Ethics in the Accounting Profession with an Overview of the Banking Sector," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 7(3), pages 139-158.
    2. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
    3. Shearer, Teri, 2002. "Ethics and accountability: from the for-itself to the for-the-other," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 541-573, August.
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    More about this item

    Keywords

    market; professional accounting services; professional accountant; ethics; professional deontology; promotion;
    All these keywords.

    JEL classification:

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

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