ETHICS IN ACCOUNTING PROFESSION THEORETICAL AND PRACTICAL VALENCESETICA

PETRASCU Daniela, Lucian Blaga University of Sibiu, Romania

PACURARIU Ioana , Lucian Blaga University of Sibiu, Romania

Abstract:
Accounting: an appreciated profession, a profession with multiple exercise in various fields gainful profession not "thickens" ranks of the unemployed, but also blamed. A profession that accezi after many years of study, after multiple and demanding exams, a profession in which you can never say "I KNOW EVERYTHING READY!". A profession that many dreams and pull hard to reach the level of practice ... but also a profession that involves major risks. Being broadly accountant (exertive accountant or chartered accountant) also requires compliance with a specific code of ethics that requires precise rules which if not respected can lead you when exposure to penalties of an administrative, civil or criminal. In this context the authors of this article have been proposed to highlight specific instances of non-compliance with ethics accounting (without generalizing) achieved in an economy and a period in which honesty is not always sitting at the table with the law even when it comes to accountants.

Keywords: accounting, law, incompatibility, conflict of interest

JEL Classification: K0, K1, K2, K4

Volume: 68, Issue: 2

Pages: 173 - 187

Publication date: September, 2016

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/68212petrascu&pacurariu.pdf

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