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Do Accounting Professionals in Romania have a Role in Preventing and Detecting Corruption?

Author

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  • Dorina Elena VIRDEA

    (1University “1 Decembrie 1918†of Alba Iulia, Romania, Doctoral School in Accounting)

Abstract

TCorruption is defined differently by international organisms and scholars, but the essence of the definitions underscores its character as an insidious plague of the society. Even if at the beginning corruption was related to the public sector, nowadays is affects multiple areas of life, including the economic domain. This study aims to develop an analysis of the role played by accounting professionals in Romania in preventing and detecting corruption. The research implied a qualitative analysis of the legal framework on corruption in Romania, the analysis of the studies published in Web of Science Database between 1995 and 2025 regarding the link between corruption, audit and accounting, the analysis of the studies identified by using Google Scholar, and the analysis of the ethical framework applicable to accounting professionals. The findings reveal that the role of accounting professionals in combatting corruption stems from the ethical principles governing the profession’s activity. This analysis highlights the importance of the actual application of ethical principles established by the Ethical Codes as well as the regulations governing the conduct of the accounting activities.

Suggested Citation

  • Dorina Elena VIRDEA, 2025. "Do Accounting Professionals in Romania have a Role in Preventing and Detecting Corruption?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(27), pages 74-84, November.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2025:i:27:p:74-84
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    Keywords

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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption

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