Skip to main content
Have a personal or library account? Click to login
Professional Ethics in Accounting and the Protection of the Public Interest Cover

Professional Ethics in Accounting and the Protection of the Public Interest

Open Access
|Jul 2026

References

  1. Ristea M., Dumitru C. G. Libertate și conformitate în cultura profesiei contabile, partea a II-a, Contabilitatea, expertiza și auditul afacerilor, nr. 7/2011, p. 20.
  2. Bădescu V. S. Etica în afaceri, Ed. Pro Universitaria, București, 2014, p. 230.
  3. Cândea E. Etica în contabilitate, între subiectivitate şi obiectivitate, Contabilitatea, expertiza şi auditul afacerilor, nr. 7/2001, p. 13.
  4. Duska R. F., Duska B. S., Kury K. Wm., Accounting Ethics, 3rd Edition, John Wiley & Sons, 2018, p. 5.
  5. International Federation of Accountants, Handbook of the International Code of Ethics for Professional Accountants, including International Independance Standards, 2025 Edition, available on-line at https://www.ethicsboard.org/publications/, accessed 22.04.2026.
  6. Codul etic naţional al profesioniştilor contabili, ediţia a V-a, Ed. CECCAR, Bucureşti, 2011.
  7. Bîldea M., Etică și profesionalism în producerea informației financiar-contabile, Contabilitatea, expertiza și auditul afacerilor, nr. 2/2014, p. 61.
  8. ***Improving the Structure of the Code of Ethics for Professional Accountants, http://www.ifac.org/publications-resources/improving-structure-code-ethics-professional-accountants, accessed 27.04.2026.
  9. ***Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC.
  10. Duska R., Duska B. S., Ragatz J. A., Accounting Ethics, 2nd Edition, Wiley-Blackwell, 2011, chapter two, IX Ethical Dilemmas.
  11. Zhang W., Ethical Dilemmas in Accounting: A Comprehensive Analysis of Professional Ethics. Academic Journal of Business & Management (2024) Vol. 6, Issue 2: 137-145. https://doi.org/10.25236/AJBM.2024.060220.
  12. Lane S., The new era of ethical challenges for professional accountants, The Association of Chartered Certified Accountants (ACCA, 14 octomber 2024, available at https://www.accaglobal.com/gb/en/professional-insights/global-profession/ethical-challenges.html, accessed 16.04.2026.
  13. Machado S, Weaver L., Sparkes D., Ethical dilemmas in an era of sustainability reporting, The Association of Chartered Certified Accountants (ACCA, 18 octomber 2023, available at https://www.accaglobal.com/gb/en/professional-insights/global-profession/ethical-dilemmas.html, accessed 16.04.2026.
  14. Groșanu A., Fülöp M. T., Măgdaș N., Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review, CECCAR Business Review, no. 4/2024, pp. 56-67, dx.doi.org/10.37945/cbr.2024.04.06.
  15. Bhattacharyya R., Nag K., Das S., Exploring Ethical Dilemmas and their Impact on Decision-Making in Managerial Accounting, volume 4, issue 6, December 01, 2024, pp. 22-30 available at http://dx.doi.org/10.2139/ssrn.5196774 .
  16. Jaijairam P., Ethics in Accounting, Journal of Finance and Accountancy, volume 23, 2018, p. 2 available at https://www.aabri.com/jfa.html, accessed april 2026.
  17. Jones M. J. (editor), Creative Accounting, Fraud and International Accounting Scandals, John Wiley & Sons Ltd, 2011, pp. 519-534, available at https://onlinelibrary.wiley.com/doi/book/10.1002/9781119208907?page=2, accessed 27.04.2026.
  18. ***Policy Position 5, International Federation of Accountants, june 2012, available at https://www.ifac.org/knowledge-gateway/accountancy-policy/publications/definition-public-interest, accessed 27.04.2026.
DOI: https://doi.org/10.2478/kbo-2026-0035 | Journal eISSN: 2451-3113 (formerly 1843-6722) | Journal ISSN: 1843-6722
Language: English
Page range: 1 - 6
Published on: Jul 5, 2026
Published by: Nicolae Balcescu Land Forces Academy
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year

© 2026 Alina Ciuhureanu, published by Nicolae Balcescu Land Forces Academy
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.