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  • Author: Violeta State x
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I started writing this paper from the premise that compliance with ethics and deontology in the accounting profession decisively contributes to assuring the quality of accounting services provided by professional accountants. For this purpose, we conducted a conjuncture survey, whose subjects, accounting firms, were asked about: their offering of accounting services, their compliance with fundamental ethical principles of the accounting profession, their compliance with deontological norms in promoting accounting services and issues related to the promotion of provided services.

Based on the feedback received, we concluded that, basically, ethics and quality must represent the professional accountant, they must be their defining characteristics, but at the same time, in order to excel through their services, it is also necessary that customers, economic entities, show interest and receptivity, and provide the required documents and information in a timely manner and of appropriate quality.


In any field of economic, political or social activities, the issue of risk emerges, which implies consequences that cannot be always anticipated or predicted. Lack of knowledge of the risks that may affect the achievement of public entity objectives, of causality factors, and of action measures to materialize them may lead to negative consequences for the entire economic activity.

In this context, identifying and assessing risks (probability of occurrence and impact on activity) are mandatory and determinant actions in the process of knowing the mechanism of action of each risk and implementing appropriate protection strategies. Based on the documentary research, fieldwork and applicable legislation, and empirical research conducted within a public entity, we have concluded that risk management within the public entity is a process that leads to improved performance and governance, even if it is an additional process to existing ones.


Fast and continuous development of the low cost airlines is due to the low prices that have attracted more and more clients. These companies react to the market conditions and search to develop their operating fields towards areas with high potential. Low cost operators are very dynamic meaning that they continuously develop not only their network but also their price strategy. Competition in aerial transport is very tight especially because of low cost lines that attract customers with low charges for the consumers who do not want to invest a lot of money in a plane ticket.

Airlines industry in Europe is continuously adapted to the reality and conditions of the low cost airlines that consists of most European customers and constantly increase their market.


The change of the current economic environment due to the globalization of the economy and the unhindered circulation of products and services, the removal of national customs barriers, the evolution of information technology and the diversification of marketing techniques have led to a change in the financial and accounting services market. In the context in which the promotion of accounting services is a very complex activity, which involves a large number of decisions that have to be taken in accordance with the ethical and deontological norms imposed by the code of ethics in order not to affect the reputation of the accounting profession, study on how professional accountants promote their services and the extent to which the rules of professional ethics and deontology imposed by the National Code of Ethics for Professional Accountants in Romania are respected. In this respect, we conducted a survey based on a questionnaire, applied to the professional accountants CECCAR members Dâmboviţa branch. The questions were formulated in such a way that the reality regarding the promotion of accounting services in relation to the rules of ethics and deontology of the profession is meaningful through the significance of the answers received.