Certificate of Ethics in Accounting and Professional Independence of Accountants

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.

Factors Influencing Adherence to Ethical Values: A Case Study of Accountants in the Zambian Public Sector

“…This theory seeks to explain how organizations respond and implement accounting policies. Positive Accounting Theory gives details on the roles of accounting and also explains the importance of accounting activities in an organization (Voss, 2021). The theory also explains how firms respond to the accounting policies and standards.…”

“…According to proponents of the theory, compliance increase with increase in regulations and exertion of authority to the low-ranking employees to executing their roles in a given organization (Salami, Sanni, & Uthman, 2018). In respect to this, in an organization with strict supervision and requirement that the employees to obey certain code of professionalism or ethics, compliance rates may be high (Voss, 2021). In accounting profession, accountants are required to adhere to certain accounting code of ethics in their financial reporting (Yarahmadi & Hoyaryahoocom, 2015).…”

“…The critics are that compliance can be a result of individual morals and nurturance (Kamyabi et al, 2013). This theory has however been applied in areas with a given code of professionalism and regulations ( Voss, 2021). This theory is therefore applicable in the area of accounting and specifically in the context of accounting that requires ethical accounting practices as is in public offices.…”

Professional Ethics in Accounting as Assessed by Managers of Economic Units

“…Taking into account the aforementioned standards, the assessment of ethical behaviour is an important element in the functioning of all economic units. Therefore, as part of the survey used in this article, managers of economic units from the pomorskie province and the kujawsko-pomorskie province were asked how they assess the application of ethical standards in accounting and what the main premises for violating the rules are (Voss, 2017).…”

Dificuldades na Profissão do Contador Público: um Mapeamento Sistemático no Ambiente Brasileiro

“…Percebe-se que essas iniciativas visam a estimular os profissionais contábeis a adotarem uma nova postura, expandindo competências, mantendo-se atualizados sobre tecnologias da informação no contexto em que a organização esteja inserida, além da obediência às normas e aos padrões éticos e de integridade. (Bloomfield, Brüggemann, Christensen, & Leuz, 2017;Voss, 2017).…”