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Accounting Ethics - Responsibility Versus Creativity


  • Valentin Ioan Uşurelu

    () (“Valahia” University of Târgovişte, Romania)

  • Mioara Marin (Nedelcu)

    () (“Valahia” University of Târgovişte, Romania)

  • Alina Elena Danailă (Andrei)

    () (“Valahia” University of Târgovişte, Romania)

  • Daniela Loghin

    () (“Valahia” University of Târgovişte, Romania)


Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors that influence ethical behaviour. The present research aims to show what is accounting ethics, what is the purpose of the National Code of Ethics for Professional Accountants of Romania, what is creative accounting and ethical behaviour that depends on an accountant, what are the reasons for the use of creative accounting and also what are its main practices.

Suggested Citation

  • Valentin Ioan Uşurelu & Mioara Marin (Nedelcu) & Alina Elena Danailă (Andrei) & Daniela Loghin, 2010. "Accounting Ethics - Responsibility Versus Creativity," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(3), pages 349-356.
  • Handle: RePEc:pet:annals:v:10:y:2010:i:3:p:349-356

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    Cited by:

    1. Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017. "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper 81113, University Library of Munich, Germany, revised 04 Sep 2017.

    More about this item


    accounting ethics; responsibility; creative accounting; ethical behaviour; code of ethics;

    JEL classification:

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


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