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Accounting Between Law, Ethics And Morality

Author

Listed:
  • Anca-Simona N. HROMEI

    (Doctoral School of Economics and Business Administration,"Al.I.Cuza" University of Iasi, Romania)

  • Maria-Madalina I. VOINEA

    (Doctoral School of Economics and Business Administration,"Al.I.Cuza" University of Iasi, Romania)

Abstract

This paper deals with the fact that nowadays, society and business, show high expectations regarding the accounting discipline, and therefore professionals in this area should expand their horizons to meet all requirements. First of all, accounting assumed a certain responsibility to the public interest, by its fundamental purpose, namely to provide financial-accounting information, information that will form the basis of decision making. Second of all, for the successful fulfilment of the public responsibilities, accountants must rely on elements of doctrine, ethics, or ethics and morality. The study wants to show the importance of the accounting discipline, which has begun to increasingly focus on the creation of a moral or ethical basis, putting these issues on the same level with respecting the law. The boundary between what is legal but not ethical or moral is very small, and there were many business cases where unethical behaviour led to business failure.

Suggested Citation

  • Anca-Simona N. HROMEI & Maria-Madalina I. VOINEA, 2013. "Accounting Between Law, Ethics And Morality," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 131-136, October.
    • Handle: RePEc:cmj:seapas:y:2013:i:2:hromei
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    More about this item

    Keywords

    ethics in accounting; morality; public responsibility;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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