Profesia contabilă: principii de etică și angajamentul față de interesul public

Abstract

Currently a challenge for the accounting profession is the work ethic and engagement towards the public interest. In this regard, the research will present the principles of professional ethics necessary to be respected by the accounting profession, with the description of the characteristics in terms of what should and what should not be done by the representatives of the profession in order to assume the commitment to the public interest. This research is also important due to the fact that the International Code of Ethics for accounting professionals, which is also applied in the Republic of Moldova, is regularly subject to revisions in order to adapt the ethical requirements to the developments taking place in the activity of the constantly growing accounting profession. Thus, knowing the ethical principles applied to the accounting profession is of interest both for the accounting education and for representatives of the accounting profession in order to assume the commitment to the public interest. CZU: [657:331.543]:174.4; JEL: M41; DOI: 10.5281/zenodo.7059325