Niedostatki ujęcia etyki zawodowej w regulacjach współczesnej rachunkowości
Deficiencies of professional ethics in the regulations of modern accounting

Summary/Abstract: Purpose — Article aims at demonstrating that encompassing ethics into the accounting principles is a must when accounting legislation is neither explicit nor precise. Deficiencies of professional ethics in accounting are posing a threat of unethical behavior that might result in unfair presentation of financial information disclosed in financial reporting. Design/methodology/approach — A questionnaire survey was conducted among accounting professionals applying for accounting certificate in 2013. There were 97 questionnaires collected in the study. The analysis of data collected was mainly based on descriptive statistical measures. Findings — The main finding is that more than 1/3 of respondents indicated that they would manipulate ac- counting policy, despite of proper knowledge of accounting legislation. Another worrisome finding shows that accountants with management responsibilities and senior employees are willing to manipulate more often. Originality/value — The findings show that professionalism in accounting shall encompass ethical conduct. Legal regulation is not enough in order to achieve a success in financial reporting, so ethics should be wider included into the theory of accounting. Professional ethics is the only „sealing" for flexible regulations that lack explicit and precise solutions in many areas.

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