Etyczny wymiar rachunkowości
Ethical dimension of accounting
Author(s): Ewa HellichSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: ethics; accounting; professionalism and competence
Summary/Abstract: The article deals with a description of the relationship between ethics and accounting, which is widely discussed today. The accountants with appropriate competencies and observance of the rules of professional ethics are needed. Moral intensity, framing of professional group and social expectations are complementary elements of social process in which professional ethics acts.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2014
- Issue No: 329
- Page Range: 136-144
- Page Count: 9
- Language: Polish