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Ethics In Accounting Profession Theoretical And Practical Valencesetica

Author

Listed:
  • 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.

Suggested Citation

  • PETRASCU Daniela & PACURARIU Ioana, 2016. "Ethics In Accounting Profession Theoretical And Practical Valencesetica," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(2), pages 173-187, September.
  • Handle: RePEc:blg:reveco:v:68:y:2016:i:2:p:173-187
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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/68212petrascu&pacurariu.pdf
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    More about this item

    Keywords

    accounting; law; incompatibility; conflict of interest;
    All these keywords.

    JEL classification:

    • K0 - Law and Economics - - General
    • K1 - Law and Economics - - Basic Areas of Law
    • K2 - Law and Economics - - Regulation and Business Law
    • K4 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior

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