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The Role Of The International Code Of Ethics For Professional Accountants In Unethical Situations

Author

Listed:
  • Ivana Dropulić

    (University of Split, Faculty of Economics, Business and Tourism, Croatia)

  • Maja Letica

    (University of Mostar, Faculty of Economics, Bosnia and Herzegovina.)

  • Mirela Mabić

    (University of Mostar, Faculty of Economics, Bosnia and Herzegovina.)

Abstract

This study examines how knowledge of the International Code of Ethics for Professional Accountants affects accountants' ability to recognize and respond to unethical situations. The research was conducted from January to June 2023 in Bosnia and Herzegovina. A survey design was used for this study. The questionnaire was sent to 130 addresses, of which data was collected for 71 companies and completed by accountants working in or for the companies surveyed. 80.3% of respondents indicated that they were familiar with the provisions and guidelines of the International Code of Ethics for Professional Accountants. The results of the survey suggest that accountants who are more familiar with the provisions and guidelines of the International Code of Ethics for Professional Accountants are more likely to be able to recognize unethical situations and pressures in business and respond according to the Code's guidelines. However, no significant relationship was found between the willingness to apply the International Code of Ethics for Professional Accountants and the accountant's ability to resist pressure from managers to falsify accounting data.

Suggested Citation

  • Ivana Dropulić & Maja Letica & Mirela Mabić, 2025. "The Role Of The International Code Of Ethics For Professional Accountants In Unethical Situations," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 16(1), pages 48-61, June.
    • Handle: RePEc:ris:utmsje:021620
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    File URL: https://utmsjoe.mk/files/Vol.16.No.1/4.THE_ROLE_OF_THE_INTERNATIONAL_CODE_OF_ETHICS_FOR_PROFESSIONAL_ACCOUNTANTS_IN_UNETHICAL_SITUATIONS.pdf
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    Keywords

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    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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