Etos polskiego księgowego – artykuł dyskusyjny
Accounting ethics – a discussion paper

Summary/Abstract: The article examines the functioning of the accounting system in an enterprise from the ethical perspective. It offers an overview of opinions published by some accounting theorists. The study corresponds to the structure specific to descriptive ethics and Kant’ ethics relating to business activity. Ethical attitudes and judgements found in accounting practice are characterised by relativity. With regard to the employing entity, they draw on the deontological approach, whereas when it comes to relations with the environment, the attitudes in accounting correspond to the axiological approach in business ethics. Some qualities deriving from the ethics of responsibility and conscientiousness (e.g. paying attention to the quality of work and punctuality) and from competition ethics (reliability and accuracy of accounting information) are regarded as positive also in accounting ethics. The article discusses these aspects in the context of the accounting profession.

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