ЗА ОБУЧЕНИЕТО ПО ПРОФЕСИОНАЛНА ЕТИКА В СЧЕТОВОДСТВОТО, В КОНТЕКСТА НА СОЦИАЛНАТА ОТГОВОРНОСТ НА ПРОФЕСИЯТА
ON EDUCATION IN PROFESSIONAL ETHICS IN ACCOUNTING IN THE CONTEXT OF SOCIAL RESPONSIBILITY OF THE PROFESSION

Author(s): Gergana Nikolova
Subject(s): Social Sciences, Economy, Education, Higher Education , Accounting - Business Administration, Business Ethics, Socio-Economic Research
Published by: Бургаски свободен университет
Keywords: ethics; accounting; social responsibility
Summary/Abstract: The topicality of the subject of accounting education provokes us to seek an answer to the question, to what extend professional ethics training is advocated for students studying in the Accounting specialty in higher education institutions in the Republic of Bulgaria, based on the social responsibility of the profession. In this regard: we will study the understanding of the concept of professional ethics based on the literature review; some normative sources will also be cited, in which the requirements for the profession are regulated; the curricula in the higher economic schools educating students in Accounting will be studied on the basis of a database in announced by NEAA; on this basis, some summaries and recommendations for training in professional ethics in Accounting will be formulated.

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