Etica în contabilitate

Abstract

Ethics in accounting represents an essential element for transparency, integrity, credibility of financial reporting. The subject´s relevance has shown an upward trend in recent years, in the context of digitalization, globalization in frequent financial debacles. The article highlights the roles of accounting ethics, such as integrity, objectivity, confidentiality and professional competences. Researching methods included the analysis of doctrines, practical reports and case studies from Moldova. Within the scope of the article, have been identified the main ethical dilemmas in the activity of accountants. The findings reveal that the lack of ethical education and internal control mechanisms leads to an increase in the likelihood of accounting fraud. Also, the application of the International Ethical Code contributes significantly to the responsibilities of accountants. CZU: 174.4:657.1; JEL: M14, M41