Distortion of the truth in accounting and ethics in accounting

Abstract

Accounting has evolved greatly from the earliest times to the present, from a "primary economic evidence" to "the measurement, evaluation, knowledge, management and control of assets, debts and equity, and the results obtained from the activity of natural and legal persons ". In all these times, accountants have been tempted to undertake various non-ethical activities to meet their personal needs. Thus, in recent decades, a series of famous financial scandals have emerged, such as: Enron, WorldCom, Andersen. The purpose of the article is to show that the non-ethical behavior of accountants appears not only when incorrect reports are made, but also when accountants falsify information to satisfy their own whims and / or personal needs. JEL: M41, M42