Kodeks zawodowej etyki w rachunkowości w świetle badań ankietowych
The Code of Professional Ethics in Accounting in the light of the survey

Summary/Abstract: The purpose of this article is to present the results of surveys on knowledge and the application of the Code of Professional Ethics in Accounting. The survey was conducted among professionals working in accounting. The research emerge two main conclusions. An accountant should be guided by the principles of professional work such as professional competence, confidentiality and professional and high quality work. Moreover, according to the respondents ethics education is very important in accounting.

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