Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2022.2077791
Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics
Andrijana Rogošić
Ivana Perica
Sažetak
Accounting ethics emerged as a significant socio-economic issue
due to the recent frauds that eroded the public trust in financial
statements and in accountants who prepare them. Therefore, ethical
behaviour in business must be indorsed. This article examines
the effect of affective professional commitment of accountants on
their perception of importance of accounting ethics principles
application with the mediation of the Code of Ethics for
Professional Accountants by ISEBA. As in other vocations, some
professional accountants have an innate sense of morality but the
others should be advised to consult the Code of Ethics. This
explains the direct and indirect (with the Code of Ethics as the
mediator) relationship between affective professional commitment
and the accounting ethics principles application. According to our
findings, accountants with higher levels of affective professional
commitment are more likely to perceive the importance of
accounting ethics principles. Application of the five fundamental
accounting ethics principles (integrity, objectivity, professional
competence and due care, confidentiality and professional behaviour)
should be promoted while consulting the Code of Ethics
should be supported in order to decrease unethical behaviour of
the professional accountants.
Ključne riječi
Accounting ethics; code of ethics; professional commitment
Hrčak ID:
303740
URI
Datum izdavanja:
31.3.2023.
Posjeta: 766 *