Since 2014
Certificate of Ethics in Accounting and Professional Independence of Accountants
European Journal of Economics and Business Studies
View Archive Info| Field | Value | |
| Title |
Certificate of Ethics in Accounting and Professional Independence of Accountants
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| Creator |
Voss, Grażyna
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| Description |
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.
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| Publisher |
EUSER
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| Date |
2017-06-10
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Identifier |
http://journals.euser.org/index.php/ejes/article/view/2569
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| Source |
European Journal of Economics and Business Studies; Vol 3 No 3 (2017): EJES September-December 2017; 212-220
2411-9571 2411-4073 |
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| Language |
eng
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| Relation |
http://journals.euser.org/index.php/ejes/article/view/2569/2510
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