Ethics in Accounting: Beyond the Numbers, on Conscience and Responsibility

Abstract

Accounting is usually associated with accuracy, compliance, and technical rigor, yet beyond calculations and financial statements it also involves an important ethical dimension. The relevance of this topic has increased in recent years due to digitalization, greater transparency requirements, sustainability reporting, and the growing use of intelligent technologies in professional practice. The aim of this paper is to highlight that ethics in accounting means not only compliance with rules, but also the ability of the professional accountant to make fair and responsible decisions in difficult situations. The research is based on the analysis of professional and regulatory sources relevant to the field, with emphasis on international ethical standards, European reporting requirements, and the Romanian accounting framework. The results show that the credibility of accounting information depends not only on technical correctness, but also on integrity, objectivity, professional competence, confidentiality, and professional judgment. Therefore, ethics remains one of the essential conditions for protecting the public interest and maintaining trust in the accounting profession. CZU: 657.007.3:174.4; JEL: M41, M42, M48