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Znaczenie etyki w kształtowaniu się moralności środowiska księgowych w Polsce

100%
Kogut J.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 2
395-406
EN
Running a business creates many incentives for unethical behaviour mainly because it is directly and indirectly related to making money and the desire to multiply it. Motives behind getting involved in unethical behaviour by professional accountants result in most cases from pressures exerted by management boards, from concerns about losing a job, opportunities for obtaining large amounts of money, absence of responsibility for undertaken activities, inconsistent and unclear legal regulations, lack of professional expertise, or individual, personal features. The above threats result in the fact that while constructing ethical programme of an economic entity it is necessary to pay attention to due ethical principles in the field accounting. They should refer to personal sense of responsibility for undertaken actions, social awareness of consequences resulting from the decisions taken, the need to be fair in conducting all accounting tasks, which ultimately means accepting the system of high moral and ethical values.
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