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.
If the inline PDF is not rendering correctly, you can download the PDF file here.
CECCAR (2011) National Ethical Code of Professional Accountants Ed. CECCAR București
Marcu L. (2016) Etudes de marché. Approche théorique conseils pratiques et applications Editions Universitaires Européennes Saarbrucken Allemagne
Roberts J. (2009) “No one is perfect: The limits of transparency and an ethic for “accountability” Accounting Organizations and Society vol. 34 no. 8: p. 957-970 DOI: 10.1016/j.aos.2009.04.005
Shearer T. (2002) “Ethics and accountability: from the for-itself to the for-the-other” Accounting Organizations and Society vol. 27. No. 6: p. 541-573 10.1016/S0361-3682(01)00036-8
Todorovic Z (2018) “Application of Ethics in the Accounting Profession with an Overview of the Banking Sector” Journal of Central Banking Theory and Practice vol. 7 no. 3: p. 139-158 DOI 10.2478/jcbtp-2018-0027
Toma M. Potdevin J. (2008) Elemente de doctrină şi deontologie profesională Ed. C.E.C.C.A.R. Bucharest
O.M.F.P. No. 1802/2014 regarding the Approval of Accounting Regulations on Individual Annual Financial Statements and Consolidated Annual Financial Statements
O.G. No. 65/1994 regarding the organization of accounting expertise and authorized accountants