Public Interest Satisfaction and Accounting's Assuming of Social Responsibility. Accounting Data on Profit Tax in the Context of Corporate Social Responsibility

A major objective of the accountancy and the professionals from the field consists in supporting the durable economic developmentEconomic development by meeting the public interest, under the conditions of observing the ethical principlesPrinciples imposed to the profession. By this study we intend to illustrate and to analyze certain factors which can perturb the fulfillment of the role of accountancy and accounting profession, seen in terms of meeting the public interest and assuming the social responsibility. In order to meet the proposed objective regarding the research undertaken, we shall support our reasoning and the ideas expressed starting from the specific problematic of the profit tax, which we consider significant for the given context. In order to intercept some relevant images on the approached topic, we’ll realize an analysis oriented in double sense, aiming the national rulesRules on one hand and the internationalInternational rules regarding the determination and the accounting of profit tax on the other hand.