Język Polski
English
Published
:
2018-12-30
The Importance of Accounting Ethics for the Company's Financial Results
Justyna Polanowska
Abstract
Nowadays, professional ethics in accounting plays a crucial role, as it has an enormous impact on the quality of financial statements. People professionally active in this area should command respect in society by conducting their work in an honest, fair manner, in line with ethical norms. Since work in accounting is strongly tied to business and social activity, it should comply with codes of ethics. Unfortunately, company managers exert negative pressure on accountants, some of whom not only fail to follow ethical standards but even resort to breaking the law by manipulating financial statements. (original abstract)Keywords:
Professional ethics, Accounting, Financial situation, Financial statements, Fraud in the financial statementsDetails
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Polanowska, J. (2018). The Importance of Accounting Ethics for the Company’s Financial Results. The WSB University in Poznan Graduate Research Journal, 18(18), 211–221. Retrieved from https://journals.wsb.poznan.pl/index.php/dnswsb/article/view/497