КОДЕКС ЕТИКЕ КАО ЕФИКАСАН АЛАТ У ОДУПИРАЊУ НЕЕТИЧНИМ ЗАХТЈЕВИМА МЕНАЏМЕНТА
CODE OF ETHICS AS AN EFFECTIVE TOOL IN RESISTANCE UNETHICAL REQUIREMENTS OF MANAGEMENT

Author(s): Maja Letica
Subject(s): Business Economy / Management, Management and complex organizations, Accounting - Business Administration, Business Ethics
Published by: Savez računovođa i revizora Republike Srpske
Keywords: Code of ethics; accounting profession; management pressures;
Summary/Abstract: The paper investigates the key aspects of the application of the Code of Ethics in the context of the accounting profession. The introduction focuses on the historical development of the Code of Ethics in Accounting and how it became an essential foundation of professional practice. The significance of the Code of Ethics for the improvement and integrity of the accounting profession s discussed, emphasizing that adherence to ethical norms can positively affect stakeholders’ trust in financial reporting. The paper analyzes in detail the guidelines for dealing with situations of undue influence, emphasizing the importance of recognizing and dealing with potentially unethical requests. Special attention is paid both to the proper knowledge of the Code of Ethics and to the development of resistance to management pressures that may range within the bounds of ethical doubt. Finally, the conclusion highlights the key findings of the research and emphasizes the importance of applying the Code of Ethics as a means of preserving integrity, transparency and accountability in the field of accounting. Overall, the work emphasizes the importance of ethical principles in performing the accounting profession and the need for continuous training in the field of ethics and integrity.

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