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| dc.contributor.author | Carauș, Antonela
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| dc.date.accessioned | 2025-06-27T06:48:25Z | |
| dc.date.available | 2025-06-27T06:48:25Z | |
| dc.date.issued | 2025 | |
| dc.identifier.isbn | 978-9975-168-25-0 (PDF) | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/4238 | |
| dc.description | CARAUȘ, Antonela. Etica în contabilitate = Ethics in Accounting. Online. Coord. șt.: Maia BAJAN. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 199-201. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.57 | en_US |
| dc.description.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 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | SEP ASEM | en_US |
| dc.subject | accounting | en_US |
| dc.subject | ethics | en_US |
| dc.subject | financial reporting | en_US |
| dc.title | Etica în contabilitate | en_US |
| dc.title.alternative | Ethics in Accounting | en_US |
| dc.type | Article | en_US |
