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The importance of accounting principles in the accounting profession


  • Daniela Raluca Patrascu

    () (Valahia University of Targoviste)


A true professional accountant must meet the following basic requirements: integrity, objectivity, professional competence, confidentiality, professional behavior, respect to technical and professional standards. Integrity expresses conceptually the professional accountant’s obligation to behave with honesty and fairness in professional and business relationships. Any company is seeking an accountant as, sincere and honest, which means the operation of fair dealing and fair protection aginst misinformation, omissions or misleading information.

Suggested Citation

  • Daniela Raluca Patrascu, 2014. "The importance of accounting principles in the accounting profession," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 3(2), pages 47-50, August.
  • Handle: RePEc:sdb:social:v:3:y:2014:i:2:p:47-50

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