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The Morality In Accountancy

Author

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  • Issam MF SALTAJI

    (“Athenaeum” University of Bucharest)

Abstract

Accountancy integrates directly and indirectly in the procedures of making decisions since economic decisions depend on the availability of financial information, which is generated by accountancy. The accounting system prepares the information to accomplish the needs of stakeholders. That integration can be done throughout two stages: a) designing and implement the accounting system, b) external auditing on the previous stage. The second stage has been highlighted by accounting foundations and institutions, accordingly, the internal standards are widely discussed, but that did not avoid the financial crisis that took a remarkable place in the business world and that led to several corporations’ scandals even the financial reports of these corporation was clean from any financial hardship. That motivates academicians to discuss the current accounting qualifications and education in the light of the moral principles, in the light of that, the article tries to treat these qualifications that the accountants must have.

Suggested Citation

  • Issam MF SALTAJI, 2016. "The Morality In Accountancy," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 43(1), pages 74-81, September.
    • Handle: RePEc:ath:journl:v:43:y:2016:i:1:p:74-81
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    More about this item

    Keywords

    Accounting; Auditing; Morality; Ethics;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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