Etyka w rachunkowości jako niezbędny element zrównoważonego rozwoju przedsiębiorstwa i bezpieczeństwa obrotu gospodarczego
Ethics in accounting as an essential elementof sustainable development of the enterpriseand security of business transactions

Summary/Abstract: Globalisation and development of market economy affect the need for connecting business practices with the principles of ethics. Good quality of information generated by accountancy is the reason why people involved in accounting have to act ethically. The purpose of this article is to present, on the basis of the results of empirical studies, risks arising from non-compliance with the rules of ethics in accounting for the sustainable development of the enterprise and security of business transactions. To achieve this objective, the following research methods were used: the study of the specialist literature as well as the analyses of legislation and international research on compliance with ethics and the occurrence of fraud in business in the years 2008-2012.

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