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- Title
THE CORPORATE GOVERNANCE DEBATE ON PROFESSIONAL ETHICS IN THE ACCOUNTING PROFESSION.
- Authors
Bonaci, C. G.; Strouhal, J.; Müllerová, L.; Roubíčková, J.
- Abstract
This paper focuses on the particular case of professional ethics in the context of the accounting profession. After briefly discussing recent events that made us reconsider our understanding of corporate governance, accountancy and ethics, we attempt to delimit the state of the art by looking at ethics from the accounting profession's perspective. When aiming to clarify professional ethics, we closely analyze integrity based on the latest developments undertaken by European professional bodies. The fi ndings are used in identifying ways to contribute to the endeavor of aligning the profession's performance with society's reasonable expectations.
- Subjects
CORPORATE culture; PROFESSIONAL ethics; ACCOUNTING; PROFESSIONALISM; ECONOMIC development; BUSINESS ethics
- Publication
Central European Business Review, 2013, Vol 2, Issue 3, p30
- ISSN
1805-4854
- Publication type
Article
- DOI
10.18267/j.cebr.52