Etyka w outsourcingu rachunkowości
Ethics in Accounting Outsourcing

Summary/Abstract: Purpose – the purpose of this article is to determine the importance of ethics in accounting outsourcing and persons engaged in accounting employed in units providing services bookkeeping. Design/Methodology/Approach – analysis of the literature, codes of ethics and judicial decisions. Findings – accounting outsourcing is a specialized type of service in which the ethics of the profession plays a very im-portant role. Originality/Value – identify areas of unethical behavior and attitudes in outsourcing accounting.

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