Morality and Ethics of Accounting

ELITAS, Cemal and YURT, Çetin (2013) Morality and Ethics of Accounting. International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo, 1 (1). pp. 117-126. ISSN 978-9958-834-23-3

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Official URL: http://icesos.ibu.edu.ba/

Abstract

In our present day, even though morality and ethics are used interchangeably in most cases, what they refer to is usually different. Accounting morality may vary according to time and space, however, when the ethics in accounting is mentioned, what is usually observed is whether the methods employed by accounting to achieve its goals are righteous or unrighteous. This rectitude is not relative but absolute righteousness. This study aims to analyze the concept of ethics in the profession of accountancy, how these codes of ethics are formed, and the influence of both public administration and business circles on these codes and how individuals currently employed in the accountancy business interpret these codes. The implementation difficulties of codes of ethics which the employed in the profession need to conform to for the social benefits, welfare, and professional dignity, the measures taken by the chambers and joint work groups, and the suggestions provided by the professionals that will contribute to the process will be given at the end of the study. Keywords: Morality in Accounting, Ethics, Ethics in Accounting, Business Ethics.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HE Transportation and Communications
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Faculty of Economics > Management Department
Depositing User: Users 173 not found.
Date Deposited: 16 May 2013 12:32
Last Modified: 05 Aug 2013 09:12
URI: http://eprints.ibu.edu.ba/id/eprint/1543

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