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The Role of Entrepreneurs and Accountants in Fighting against Corruption


  • Luminita IONESCU

    () (Spiru Haret University, 13 Ion Ghica Street, Bucharest, 030045, Romania)


The role of accountants is crucial for the development of the small and medium-sized businesses. Most entrepreneurs are interested in working with a professional accountant in order to avoid fraud, corruption and money laundering. Very often, starting a business requires entrepreneurs to understand the national or international laws and regulations. Small and medium-sized enterprises (SMEs) collectively are a big business and they generate worldwide nearly two-thirds of the jobs. The entrepreneurs and professional accountants could have an important role in combating corruption. This paper presents the way in which entrepreneurs are fighting against private sector corruption using the financial information, documents and the accounting system. The objective of this research is to present an analysis of the entrepreneurs’ and accountants’ activity in combating corruption, based on the questionnaires filled out by managers from medium-sized enterprises in Romania. The final part of the research reveals the results of the questionnaires, which indicate the importance of the partnerships around the world between the accountancy profession, business associations and public institutions, in order to reduce corruption and encourage regional development.

Suggested Citation

  • Luminita IONESCU, 2017. "The Role of Entrepreneurs and Accountants in Fighting against Corruption," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 4(1), pages 220-227, November.
  • Handle: RePEc:icb:wpaper:v:4:y:2017:i:1:220-227

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    References listed on IDEAS

    1. Gheorghe ZAMAN & Luminița IONESCU, 2016. "Fighting Corruption Generated By Accounting. Case Study Romania," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, vol. 50(2), pages 247-261.
    2. IONESCU, Luminiţa & CALOIAN, Florentin, 2014. "Bureaucracy And Corruption In Public Sector Accounting," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 5(1), pages 17-23.
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    More about this item


    accountancy profession; government; accounting; corruption; entrepreneurship;

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship


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