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| Ultima descărcare din IBN: 2024-04-20 13:27 |
 SM ISO690:2012CIURARI, Mihaela, GUDIMA, Galina. Etică şi moralitate: aspecte cruciale în profesia contabilă. In: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători, Ed. 16, 27-28 aprilie 2018, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2018, Ediţia 16, pp. 166-168. ISBN 978-9975-75-927-4. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Simpozion Ştiinţific Internaţional al Tinerilor Cercetători Ediţia 16, 2018 |
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Conferința "Simpozion Ştiinţific Internaţional al Tinerilor Cercetători" 16, Chișinău, Moldova, 27-28 aprilie 2018 | ||||||
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| JEL: M41 | ||||||
| Pag. 166-168 | ||||||
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Ethics and morality are not usually associated with the accounting profession, because of double accounting, creative accounting and other reasons. That’s, why the main purpose of this article is to analyze and to determine what are the principles that guide accountants in their activities, in accordance with the Code on Professional Conduct of Auditors and Accountants of the Republic of Moldova. The author refers at the following fact: ethics and morality are essential in accounting profession in order to generate a better credibility in accountant and in the financial accounting information elaborated by him, which finally leads to a health economic environment |
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| Cuvinte-cheie ethics, morality, accounting profession, code of professional conduct |
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