IDEAS home Printed from https://ideas.repec.org/a/cmj/interc/y2016i36p177-187.html
   My bibliography  Save this article

Ethics And Professional Judgment In Accounting – Analysis Based On Conceptual Maps

Author

Listed:
  • Oana DRĂGAN

    (Academia de Studii Economice, Bucureşti)

Abstract

Analyzed in the context of global economic, business ethics and professional judgment becomes increasingly complex, with reflection in all economic fields, including also the accounting profession. This study has the objective to identify the perception of the practitioners in financial accounting on the ethics seen from the perspective of their practical activity which they carry as employees in accounting companies, or as entrepreneurs. The results of the study shows that both ethics and the professional judgment highlighted by the method Concept Maps, represent points of interest in financial-accounting activity of the cabinets, practitioners auditors/accountants paying particular attention to these issues when referring to the quality of the Financial Accounting Statement.

Suggested Citation

  • Oana DRĂGAN, 2016. "Ethics And Professional Judgment In Accounting – Analysis Based On Conceptual Maps," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 36, pages 177-187, July.
    • Handle: RePEc:cmj:interc:y:2016:i:36:p:177-187
    as

    Download full text from publisher

    File URL: http://seaopenresearch.eu/Journals/articles/MI_36_26.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Concept maps; Ethics; Professional judgement;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cmj:interc:y:2016:i:36:p:177-187. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Serghie Dan (email available below). General contact details of provider: https://seaopenresearch.eu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.