ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 1, Number 1, Year 2013CODE OF ETHICS - TOOL IN THE DEVELOPMENT OF A FAVORABLE CLIMATE ACCOUNTING PROFESSION | Download | Author(s): Greti Daniela Togoe, Marioara Avram | DOI: 10.4316/EJAFB.2013.117 | | Abstract: Code of Ethics is a formal organization through which it declares its values and principles in
social issues and defines its responsibility towards stakeholders and behavior they expect from
their employees. The aim is to communicate the code of ethics are standards of the organization,
namely to guide present and future behavior and actions in different situations makes them clear
objectives, norms and values that support them and who is responsible.
National Code of Ethics for Professional Accountants of Romania establishes rules of conduct for
professional accountants and formulates the basic principles to be observed by them in order to
achieve common goals. Professional accountant pursue his professional activities under the rules
of conduct laid down by the Code of Professional Ethics and Compliance national and
international regulations. | Keywords: Coding, The Accounting Profession, Code Of Ethics, Regulation, Moral Values | References: 1. Avram M., Togoe G.D. (2012), Professional Accountants' Ethics In The Context Of Corporate Governance, Annals Of University Of Craiova, Economic Sciences Series, Vol. II.
2. Ballet J., Bry F. (2001), L'entreprise At L'ethique, Publishing Du Seuil, Paris.
3. Catineanu T. (1982), Elemente De Etica, Vol. I, Dacia Publishing House, Cluj-Napoca.
4. Danescu T. (2007), Audit Financiar - Convergente Intre Teorie Si Practica, Publishing Irecson, Bucharest.
5. Loebbecke A. (2003), Audit - O Abordare Integrata, ARC Publishing House, Bucharest.
6. Mates D. Et Al. (2009), Contabilitatea Evenimentelor Si Tranzactiilor Intre Standarde, Directive Si Reglementari Fiscale, Mirton Publishing House, Timisoara.
7. Morar V. (2006), Etica In Afaceri Si Politica, Universitatii Din Bucuresti Publishing House, Bucharest.
8. Singer P. (2006), Tratat De Etica, Polirom Publishing House, Bucharest.
9. Snoeyenbos M., Jewell D. (1983), Morals, Management And Codes In Business Ethics, Buffalo, New York, Prometheus Books.
10. Toma M., Potdevin J. (2008), Elemente De Doctrina Si Deontologie A Profesiei Contabile, CECCAR Publishing House, Bucharest. |  
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