Certificate of Ethics in Accounting and Professional Independence of Accountants

  • Grażyna Voss University of Technology and Life Sciences, Faculty of Management, Bydgoszcz, Poland,

Abstract

Ethical standards in accounting constitute an important element in the functioning of economic entities and in presenting reliable financial information used by all stakeholders when taking important decisions. In order to analyse the issue of using accounting ethics, a survey which indicated the determinants of unethical behaviour and the possibilities for improving the situation in terms of their observing and ways of strengthening their independence was conducted. Following the study, a concept of implementing an account books certificate which estimates their accuracy in the legal and ethical aspects was formulated.
Published
Jun 10, 2017
How to Cite
VOSS, Grażyna. Certificate of Ethics in Accounting and Professional Independence of Accountants. European Journal of Economics and Business Studies, [S.l.], v. 9, n. 1, p. 212-220, june 2017. ISSN 2411-9571. Available at: <http://journals.euser.org/index.php/ejes/article/view/2569>. Date accessed: 19 nov. 2017. doi: http://dx.doi.org/10.26417/ejes.v9i1.p212-220.