Study Regarding the Respect of Professional Ethics and Deontology in the Promotion of Accounting Services in Romania

Abstract The change of the current economic environment due to the globalization of the economy and the unhindered circulation of products and services, the removal of national customs barriers, the evolution of information technology and the diversification of marketing techniques have led to a change in the financial and accounting services market. In the context in which the promotion of accounting services is a very complex activity, which involves a large number of decisions that have to be taken in accordance with the ethical and deontological norms imposed by the code of ethics in order not to affect the reputation of the accounting profession, study on how professional accountants promote their services and the extent to which the rules of professional ethics and deontology imposed by the National Code of Ethics for Professional Accountants in Romania are respected. In this respect, we conducted a survey based on a questionnaire, applied to the professional accountants CECCAR members Dâmboviţa branch. The questions were formulated in such a way that the reality regarding the promotion of accounting services in relation to the rules of ethics and deontology of the profession is meaningful through the significance of the answers received.

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MUHASEBECİLERİN VE MÜKELLEFLERİN IESBA’NIN ETİK İLKELERİ TEMELİNDE MUHASEBECİLERİN MESLEKİ DAVRANIŞLARINA BAKIŞI: ESKİŞEHİR İLİNDE BİR ARAŞTIRMA

Business And Management Studies An International Journal ◽

10.15295/v6i2.260 ◽

2018 ◽

Vol 6 (2) ◽

Author(s):

Vedat EKERGİL ◽

Ahmet ONAY

Keyword(s):

Professional Ethics ◽

Code Of Ethics ◽

Business Owners ◽

Ethical Principles ◽

Professional Experience ◽

Accounting Profession ◽

Operating Period ◽

Professional Activities ◽

Societal Values ◽

High Degree

Accounting is a profession in which the community expects a high degree of commitment to ethical values. Accounting profession ethics brings limits on behaviours of professional members due to laws, societal values and traditions in order for professional activities to be carried out as required. IFAC, the accounting profession of the global profession, has published a Code of Ethics for Accounting Professionals Handbook, which has been comprehensively taken into account by the ethical principles that must be observed by accountants. IFAC's work has led many countries as well as legal arrangements in our country. Our study has been tested on the sample consisting of professional members and business owners / managers operating in Eskişehir province where the accountants' ethical principles are taken into consideration in their occupational behaviour. The data obtained from the accountants are analysed in terms of gender, professional experience and the number of taxpayers held and the data obtained from taxpayers are analysed in detail in terms of the operating period of the enterprises and the fee paid for accounting services.The opinions of accountants are not differentiated by gender but they are different depending on professional experience and number of taxpayers possessed.On the other hand, it was determined that the opinions of taxpayers differ according to duration of operations of taxpayers, but they do not differ according to units they paid for accounting services. In addition, analyses were made about the views of accountants and taxpayers on their professional ethics in general.

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PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA

JURNAL AKUNTANSI UNIVERSITAS JEMBER ◽

10.19184/jauj.v9i1.1235 ◽

2015 ◽

Vol 9 (1) ◽

pp. 98

Author(s):

Widyawati Widyawati ◽

Ardiani Ika S

Keyword(s):

Professional Ethics ◽

Code Of Ethics ◽

Hypothesis Test ◽

Test Validity ◽

Test Reliability ◽

Positive Thinking ◽

Quality Of Data ◽

Accounting Profession ◽

Public Accountants ◽

Public Accountant

Accounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Code of Ethics for Public Accountants, Accounting Educators, and Student Accounting. The population in the study year 2010 is all public accountant who worked at Public Accounting Firm (KAP) in Semarang, Accounting educators and students of accounting at the University of particularly public and private schools are UNIKA, Diponegoro University, and UNISULLA. The samples totaling 164 people, consisting of 54 public accountants, 27 accountants accounting educators and 83 students. The variable in this study is persepsi public accountant (XI), accounting educators (X2), and accounting students (X3) to the code of conduct based on ethical principles and rules of ethical accounting profession compartment in the code of ethics of public accountants IAI. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption. Results of research by descriptive analysis showed that the percentage of the average public accountants, educators and students of accounting akuntan equally positive thinking, both to the principles of professional ethics of accountants and public accountants compartment ethics rules in the code of ethics IAI. The hypothesis test results for the first hypothesis can be seen that Sign value 0.000

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Awareness and Decision Making in Professional Ethics

European Psychologist ◽

10.1027//1016-9040.5.1.19 ◽

2000 ◽

Vol 5 (1) ◽

pp. 19-27 ◽

Cited By ~ 2

Author(s):

Ronny Swain

Keyword(s):

Decision Making ◽

Professional Ethics ◽

Ethical Decision Making ◽

Code Of Ethics ◽

Professional Autonomy ◽

Ethical Awareness ◽

Ethical Decisions ◽

The Right ◽

Aid Decision

The paper describes the development of the 1998 revision of the Psychological Society of Ireland's Code of Professional Ethics. The Code incorporates the European Meta-Code of Ethics and an ethical decision-making procedure borrowed from the Canadian Psychological Association. An example using the procedure is presented. To aid decision making, a classification of different kinds of stakeholder (i.e., interested party) affected by ethical decisions is offered. The author contends (1) that psychologists should assert the right, which is an important aspect of professional autonomy, to make discretionary judgments, (2) that to be justified in doing so they need to educate themselves in sound and deliberative judgment, and (3) that the process is facilitated by a code such as the Irish one, which emphasizes ethical awareness and decision making. The need for awareness and judgment is underlined by the variability in the ethical codes of different organizations and different European states: in such a context, codes should be used as broad yardsticks, rather than precise templates.

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PROFESSIONAL ETHICS OF CPAS IN TAX PRACTICE: AN HISTORICAL PERSPECTIVE

Accounting Historians Journal ◽

10.2308/0148-4184.10.2.81 ◽

1983 ◽

Vol 10 (2) ◽

pp. 81-97 ◽

Cited By ~ 2

Author(s):

Barry G. Broden ◽

Stephen E. Loeb

Keyword(s):

Professional Ethics ◽

Government Regulation ◽

Historical Perspective ◽

Self Regulation ◽

Accounting Profession ◽

Occupational Groups ◽

Two Factors ◽

Tax Practice

The paper traces the development of the accounting profession's own standards relating to tax practice. When appropriate, the nature and effect of government regulation on the profession's own standards are noted. It was determined that the accounting profession has been slow in developing standards for self-regulation in the area of tax practice. This may be related to two factors: (1) the existence of strong government regulation of tax practice, and (2) the diverse nature of the occupational groups engaged in tax practice.

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NAVIGATOR OF PRINCIPLES AND STANDARDS OF PROFESSIONAL ETHICS OF HR-MANAGERS AND SPECIALISTS OF RECRUITING AGENCIES

Pryazovskyi Economic Herald ◽

10.32840/2522-4263/2021-4-4 ◽

2021 ◽

Author(s):

Yuliia Hryniuk

Keyword(s):

Professional Ethics ◽

Conflicts Of Interest ◽

Code Of Ethics ◽

Codes Of Ethics ◽

Professional Standards ◽

Scientific Article ◽

Large Network ◽

Ethical Guidelines ◽

Principles And Standards ◽

Hr Managers

The scientific article presents a navigation scheme for guiding the principles of professional ethics of HR-managers according to the code of ethics approved by the Society for Human Resource Management (SHRM). The content and professional and ethical guidelines for them are determined according to each of the principles, including: professional compliance, professional development, ethical leadership, impartiality and fairness, conflict of interest, use of information. In addition, a navigator of professional ethics standards has been formed, guided by specialists of recruitment agencies (recruitment managers or recruiters) in relation to clients of customers (individuals – job seekers and legal entities – employers), based on the analysis of large network and boutique recruitment sites of USA companies and codes of ethics for recruiters, developed by international recruitment associations, as well as independently supplemented by the author. In particular, the paper considers such professional standards as: absence of discriminatory manifestations in relation to the candidate at all stages of selection; ban on their enticement, including through the principle of practice “off-limits” (studied different approaches to the scale of its distribution, timing, obstacles to “closed access” for employment intermediaries, provided proposals to avoid conflicts of interest in its use); ensuring the confidentiality of information; constant communication with the customer company; providing the most reliable information to the candidate and the employer; consent from the candidate for the transfer of his personal data; inadmissibility of the offer of one candidate to several customers; refusal to cooperate with “unreliable” clients; prevention of informal relations between the specialist of the recruiting agency and the candidate. It was found that the development of a civilized recruitment market in Ukraine is hindered by the lack of consolidated, adapted to the domestic realities of the recruitment business and officially recognized by its representatives as professional standards of the code of ethics for recruiters.

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Ethical E-Health

Healthcare Ethics and Training ◽

10.4018/978-1-5225-2237-9.ch067 ◽

2017 ◽

pp. 1414-1426

Author(s):

Debarati Das ◽

Prasenjit Maji ◽

Goutami Dey ◽

Nilanjan Dey

Keyword(s):

Information Technology ◽

Health Services ◽

Code Of Ethics ◽

Medical Science ◽

Health Problems ◽

Medical Assistance ◽

Do So ◽

Easy Solution ◽

The Way

E-health is a rising star that marks the collaboration of medical science and information technology, a ray of hope promising a glorious future of health and prosperity, an easy solution to rely on when in need of medical assistance. But the question arises is E-health an absolute spotless option? In this paper we question the integrity with which e-health is being practised, is the code of ethics being diligently followed? And if not then is ethical e-health entirely impossible? It is of utmost importance to encourage the motivational thinkers who have taken the initiative to provide a better and quicker solution to all health problems by integrating health services and information technology. To do so it becomes necessary to remove the barriers in the way of ethical E-health.

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Ethical E-Health

International Journal of E-Health and Medical Communications ◽

10.4018/ijehmc.2014070102 ◽

2014 ◽

Vol 5 (3) ◽

pp. 17-28 ◽

Cited By ~ 5

Author(s):

Debarati Das ◽

Prasenjit Maji ◽

Goutami Dey ◽

Nilanjan Dey

Keyword(s):

Information Technology ◽

Health Services ◽

Code Of Ethics ◽

Medical Science ◽

Health Problems ◽

Medical Assistance ◽

Do So ◽

Easy Solution ◽

The Way

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Ethical Issues in Information Technology

Information Security and Ethics ◽

10.4018/978-1-59904-937-3.ch036 ◽

2008 ◽

pp. 473-480

Author(s):

Robert A. Schultz

Keyword(s):

Information Technology ◽

Professional Ethics ◽

Ethical Issues ◽

Privacy And Security ◽

Economic Issues ◽

Value Of It ◽

Technology Focus

Most discussions of ethics and information technology focus on issues of professional ethics and issues of privacy and security.1 Certainly these are important issues, But so are issues such as the offshoring of Information Technology (IT) jobs or the value of IT as a whole. But are they ethical issues, business issues, or economic issues?

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Rehabilitation Counselor Education and the New Code of Ethics

Journal of Applied Rehabilitation Counseling ◽

10.1891/0047-2220.41.2.48 ◽

2010 ◽

Vol 41 (2) ◽

pp. 48-53

Author(s):

Harriet L. Glosoff ◽

R. Rocco Cottone

Keyword(s):

Counselor Education ◽

Professional Ethics ◽

Code Of Ethics ◽

Counselor Educators ◽

Rehabilitation Counselors ◽

Ethical Practice ◽

Rehabilitation Counselor ◽

Rehabilitation Counselor Education ◽

Counselor Certification

The purpose of this article is to discuss recent changes in the Commission on Rehabilitation Counselor Certification Code of Professional Ethics for Rehabilitation Counselors, effective January 1, 2010, that are most relevant to rehabilitation counselor educators. The authors provide a brief overview of these key changes along with implications for ethical practice in rehabilitation counselor education.

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Persepsi Akuntan Publik dan Mahasiswa Akuntansi terhadap Kode Etik Profesi Akuntan pada Kantor Akuntan Publik dan Mahasiswa Akuntansi

JURNAL PUNDI ◽

10.31575/jp.v1i3.37 ◽

2018 ◽

Vol 1 (3) ◽

Author(s):

Dewi Zulvia

Keyword(s):

Social Science ◽

Code Of Ethics ◽

Test Method ◽

Accounting Students ◽

Analysis Tool ◽

Accounting Profession ◽

Test Of Homogeneity ◽

Kolmogorov Smirnov ◽

The Difference ◽

Public Accountant

This study aims to determine perceptions of Public Accountants and Accounting Students to the code of ethics of accounting profession. The analysis is based on respondents' answers obtained through questionnaires distributed in the city of Padang. The population of this research is Public Accountant residing in the town of Padang and Student of Accounting Department in Padang. This research uses sampling method. The selected sample is a Public Accountant who works at KAP in Padang City. In addition, the sample is also taken from Accounting Students who have taken the course of Auditing. To test the data normality, Statistical Pack For Social Science (SPSS) Kolmogorov-Smirnov Test method was used to test the difference of homogeneity of data variance using Statistical Packages for Social Science (SPSS) Test of Homogeneity of Variances. Hypothesis testing is done by using statistic analysis tool that is Independent Sample t-test by using SPSS help program. The results of this study indicate that there is a difference of perception between Public Accountant and Student Accounting Department to the code of ethics of the accounting profession.

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