Przestrzeganie zasad etyki w rachunkowości jako przejaw społecznej odpowiedzialności

• Authors: Małgorzata Trocka

Title variants

EN

Compliance with the principles of ethics in accountingas a manifestation of social responsibility

Abstracts

EN

Compliance with the principles of ethics in accounting as a manifestation of social responsibility A manifestation of the social role of accounting is the appropriate quality of financial and non-financial statements ensuring their truthfulness and reliability. This is guaranteed by the norms and principles shaping the organization of accounting in a business unit, but above all by the persons responsible for its keeping. Accountant is recognized as a profession of public trust. The person carrying it out should have the appropriate knowledge and practical skills. It is also very important in this profession to respect the law and comply with ethical standards. The aim of the article is to show the importance of ethics in the accountant profession in the context of the social role of accounting.

Keywords

EN

ethics; business ethics; accounting ethics; accounting; corporate social responsibility

• Publisher: Akademia im. Jakuba z Paradyża w Gorzowie Wielkopolskim
• Journal: Język. Religia. Tożsamość
• Year: 2021
• Issue: 2(24) B
• Pages: 179-191

Contributors

author

Małgorzata Trocka

• Akademia im. Jakuba z Paradyża

Identifiers

DOI

10.5604/01.3001.0015.6189

Biblioteka Nauki

1929245