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Accountancy, Ethics and Sustainable Development

In: Accountancy and Social Responsibility

Author

Listed:
  • Živko Bergant

    (College for Accountancy and Finance)

Abstract

There is some argument for personal ethics (comparing with business and professional ethics) and its relation to sustainable development. This means that there are not several types of ethics, but there is always only one: personal ethics. Therefore, business and professional ethics represent two partial systems (and not subsystems) of personal ethics. The importance of accounting information from ethical point of view is emphasized. Factors of accounting development are discussed. A brief history of accounting theory is given together with some radical critics of its recent development. Open questions in the accounting theory indicate the need for a different approach to build more consistent and useful theory.

Suggested Citation

  • Živko Bergant, 2021. "Accountancy, Ethics and Sustainable Development," Palgrave Studies in Impact Finance, in: Accountancy and Social Responsibility, chapter 0, pages 149-168, Palgrave Macmillan.
    • Handle: RePEc:pal:psifcp:978-3-030-77928-3_8
    DOI: 10.1007/978-3-030-77928-3_8
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