文章基本信息

标题：Ethical Dilemmas: Are the Accountants Doing Something Good or Something Bad?
本地全文：下载
作者：Dumitrescu Diana ; Bobițan Nicolae ; Costuleanu Carmen 等
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：The question of title is about the ethical dilemmas which are involved into the accountancy profession. There are millions of accountants,who must do their jobs well each day and don’t break the law,who have to rigorously apply accounting standards and professional principles in their work and who generally have to do something good,not something bad. Society needs to have confidence in the quality of the services provided by professional accountants;their services should be highly competent,reliable,and objective. Therefore accountants must not only be well qualified but must also possess a high degree of professional reputation which is one of the most important possessions. This paper realizes an evaluation of various libraries and electronic data bases,in order to provide radiography for these dilemmas ethically and in order to be able to talk about them.
关键词：ethics;accountant;ethical principles