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Professionalism And Integrity Fundamental Elements Of Ethics In The Accounting Profession

Author

Listed:
  • Ruxandra Georgescu

    (University Valahia Targoviste)

  • Petronela Alice Grigorescu

    (University Valahia Targoviste)

Abstract

This article aims to highlight the criteria of ethics in the accounting profession, the way in which they influence the attitude and results of the professional accountant. Ethics is the foundation of the attitude that results in the professional performance of accountants, the way they relate to the profession they practice and how they meet the highest standards of professionalism and performance, and on the other hand, to satisfy the requirements of the public interest. Achieving the objectives requires the fulfillment of some basic requirements: credibility, professionalism, service quality and trust.

Suggested Citation

  • Ruxandra Georgescu & Petronela Alice Grigorescu, 2024. "Professionalism And Integrity Fundamental Elements Of Ethics In The Accounting Profession," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 23(3), pages 17-24.
    • Handle: RePEc:pts:journl:y:2024:i::p3:17-24
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    File URL: http://economic.upit.ro/RePEc/pdf/2024_3_3.pdf
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    References listed on IDEAS

    as
    1. Ovidiu-Constantin BUNGET & Cristian LUNGU, 2023. "A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(5), pages 65-72, May.
    2. Ovidiu-Constantin BUNGET & Cristian LUNGU, 2023. "A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(4), pages 9-16, April.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

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    JEL classification:

    • G00 - Financial Economics - - General - - - General

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