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- Title
Rola Kodeksu etyki zawodowych księgowych IFAC w opinii praktyków i studentów - wyniki wstępnych badań.
- Authors
RZEPKA, ANNA; WÓJTOWICZ, PIOTR
- Abstract
The aim of the article is to assess the perception of IFAC's Code of Ethics for Professional Accountants and its role, as well as changes in this perception depending on the level of professional experience. The authors expect that the Code is perceived as a tool that positively affects the ethical attitude of accountants and their professional duties. The authors expect that along with increasing level of professional experience the importance of the Code increases. A total of 301 respondents participated in the study: 74 members of the Cracow branch of the Association of Accountants in Poland (SKwP) and 227 students of the Cracow University of Economics. It was found that professional experience of the respondents strongly influenced the perception of the Code and its usefulness. Students declare the importance of the Code but their contact with this document is scarce. The lack of professional experience results in inability to assess its usefulness. Practitioners state that generally they apply the Code, but the prevailing belief is that the level of knowledge of the Code among professionals is low. They are polarized over the usefulness of the Code in the financial reporting. Negative opinions dominate among respondents with intermediate level of professional experience.
- Subjects
KRAKOW (Poland); POLAND; PROFESSIONAL ethics; PROFESSIONALISM; MORAL attitudes; OCCUPATIONAL roles; FINANCIAL statements
- Publication
Zeszyty Teoretyczne Rachunkowości, 2018, Vol 96, Issue 152, p123
- ISSN
1641-4381
- Publication type
Article
- DOI
10.5604/01.3001.0011.6174