TAIKOMOJI ETIKA: BUHALTERIŲ PROFESINĖS ETIKOS ASPEKTAI

Abstract

The research was conducted in the field of accountant professional ethics, which is a very specific area of applied ethics. Recently professional ethics in accounting has become an area of interest among scientists and practitioners, who consider it to be one of the determining factors of correct reflection of the performance results of business organizations. Accountant professional ethics as a specific area of Applied Ethics has traits of Meta-Ethics and Normative Ethics. Authors of the research analyzed scientific literature of ethics, business ethics and, in its context, of accountant professional ethics. Subsequent to the analysis of scientific literature that addresses the professional ethics of accountants and the Code of Ethics for Professional Accountants, the questionnaire was formed and a survey was conducted to measure the understanding of the proposed problems of ethical behavior of accountants and their importance in the professional activities. The research results showed, that the major influence to accountants ethical behavior has their moral maturity, professional competence and competences of knowing the Code of Ethics for Professional Accountants and ability to resist the owners’ and managers’ of organizations, in which they work, requirements to violate ethical principles. The greatest impact on the accountants’ professional ethics is made by their own professional competence / non-competence and their ability / inability to resists. Jet the fifth part of respondents does not take importance to accountant professional ethics and do not see the threat to the prestige of their profession because of non-observance of ethics regulations.KEY WORDS: Applied Ethics, Business Ethics, Accountant Professional Ethics, Code of Ethics for Professional Accountants