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Ethics and Morality in the Accounting Profession

Author

Listed:
  • Diana Andreea Trãistaru

    (University of Craiova, Faculty of Economics and Business Administration)

Abstract

The accounting sphere is influenced by local institutions despite the efforts made for the internationalization and alignement to international practices. International organizations such as IFAC, ACCA or ICAEW offer support and orientation on the basis of a global model of profession which, in many cases is influenced by the evolution of developed countries. On the other hand, in less developed economies, the profession appears under the influence of local and global tensions. Factors like globalization, the process of accounting convergence and the convergence of the activities of professional organizations or technology development may generate uniformity for the profession and a balanced role or image of the accountant.

Suggested Citation

  • Diana Andreea Trãistaru, 2015. "Ethics and Morality in the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 556-559, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:2:p:556-559
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    More about this item

    Keywords

    Accounting education; Accounting profession; Accounting convergence; Expectation profession; Ethics codes;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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