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Professional ethics and accounting students analysis of the. - Scielo.br Specific responsibilities of the accounting profession are expressed in the various codes of ethics established by the major organizations such as the American Institute of CPAs. Abstract. This study aims to evaluate how accounting students perceive professional ethics considering variables linked to individual factors. In terms of.
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Ethical Dilemmas in Accounting The AICPA Code of Professional Conduct outlines an accountant’s responsibilities towards the public interest and emphasizes integrity, objectivity and due care. Individuals in the accounting profession have a considerable responsibility to the general public. Accountants provide information about companies that allow.
Accounting Ethical Systems The effects of ethical behavior in accounting are far reaching in the economy. Accounting is the process of collecting, aggregating, validating, and reporting information about business performance. Until the last century, accountants focused almost exclusively on financial information generated from double-entry bookkeeping.