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Ethical Dilemmas: Are the Accountants Doing Something Good or Something Bad?

Author

Listed:
  • Dumitrescu Diana

    (West University of Timisoara)

  • Bobi?an Nicolae

    (West University of Timisoara)

  • Costuleanu Carmen

    (USAMV Ia?i)

Abstract

The question of title is about the ethical dilemmas which are involved into the accountancy profession. There are millions of accountants, who must do their jobs well each day and don’t break the law, who have to rigorously apply accounting standards and professional principles in their work and who generally have to do something good, not something bad. Society needs to have confidence in the quality of the services provided by professional accountants; their services should be highly competent, reliable, and objective. Therefore accountants must not only be well qualified but must also possess a high degree of professional reputation which is one of the most important possessions. This paper realizes an evaluation of various libraries and electronic data bases, in order to provide radiography for these dilemmas ethically and in order to be able to talk about them.

Suggested Citation

  • Dumitrescu Diana & Bobi?an Nicolae & Costuleanu Carmen, 2013. "Ethical Dilemmas: Are the Accountants Doing Something Good or Something Bad?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1232-1236, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1232-1236
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    More about this item

    Keywords

    ethics; accountant; ethical principles;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

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