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Ethics in management accounting

Author

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  • Marian TAICU

    () (University of Pitesti, Faculty of Economic Sciences)

Abstract

In the knowledge based economy, accounting information in general, and cost information in particular acquire increased importance. The quality of accounting information can be affected by the non-compliance with professional ethical requirements. In relation to the management accounting, the law provides a higher degree of freedom for the organization and presentation of the information, as compared to the financial accounting. Due to the importance of the information supplied, management accountants should observe certain professional ethical standards. Professional associations develop ethical guides with the purpose of supporting management accountants in solving the ethical problems they may encounter. Among other factors, universities play a significant role in the development of management accountants’ professional ethical conduct.

Suggested Citation

  • Marian TAICU, 2010. "Ethics in management accounting," Scientific Bulletin - Economic Sciences, University of Pitesti, issue 9, pages 93-98.
  • Handle: RePEc:pts:journl:y:2010:i:1:p:93-98
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    More about this item

    Keywords

    ethics; management accounting; cost; information;

    JEL classification:

    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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