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Zawod specjalisty ds. rachunkowosci zarzadczej w perspektywie etycznej/The Profession of Management Accounting in Ethical Perspective

Author

Listed:
  • Katarzyna Kalinowska

    (University of Lodz)

  • Marcin Kalinowski

    (University of Lodz)

Abstract

Increasing market competitiveness has brought about changes in enterprise management. There was a demand for an increase in the quality and quantity of information needed for operational and strategic management procedures. With the increasing demand for the desired cross-section of information necessary for an accounting system, in addition to the financial accounting responsible for generating financial information, management accounting was established. The purpose of this article is to seek answers to the question about how the professional ethics of management accountants are related to the nature and specifics of carrying out their professional duties.

Suggested Citation

  • Katarzyna Kalinowska & Marcin Kalinowski, 2014. "Zawod specjalisty ds. rachunkowosci zarzadczej w perspektywie etycznej/The Profession of Management Accounting in Ethical Perspective," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 17(1), pages 73-83, February.
    • Handle: RePEc:ann:journl:v:17:y:2014:i:1:p:73-83
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    File URL: http://www.annalesonline.uni.lodz.pl/archiwum/2014/2014_1_kalinowscy_73_83.pdf
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    More about this item

    Keywords

    professional ethics; information; management accounting practice;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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