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An Analysis of the Relationship between IFAC Code of Ethics and CPI

Emerging Markets Journal

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Title An Analysis of the Relationship between IFAC Code of Ethics and CPI
 
Creator Keskin, Ayşe İrem
Yılmaz Işık, Elçin
 
Subject Accounting, Code of Ethics, Business Ethics
 
Description Abstract Code of ethics has become a significant concept as regards to the business world. That is why occupational organizations have developed their own codes of ethics over time. In this study, primarily the compatibility classification of the accounting code of ethics belonging to the IFAC (The International Federation of Accountants) is carried out on the basis of the action plans assessing the levels of usage by the 175 IFAC national accounting organizations. It is determined as a result of the classification that 60,6% of the member organizations are applying the IFAC code in general, the rest 39,4% on the other hand, is not applying the code at all. With this classification, the hypothesis propounding that “The national accounting organizations in highly corrupt countries would be less likely to adopt the IFAC ethic code than those in very clean countries,” is tested using the “Corruption Perception Index-CPI” data. It is determined that the findings support this relevant hypothesis.          
 
Publisher University Library System, University of Pittsburgh
 
Contributor —
 
Date 2015-11-12
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://emaj.pitt.edu/ojs/index.php/emaj/article/view/81
10.5195/emaj.2015.81
 
Source EMAJ: Emerging Markets Journal; Vol 5, No 2 (2015); 41-48
2158-8708
 
Language eng
 
Relation http://emaj.pitt.edu/ojs/index.php/emaj/article/view/81/264
 
Rights Copyright (c) 2015 EMAJ: Emerging Markets Journal