Review article

Principles of Business Ethics and CSR in Accounting, Auditing, Finance and Banking

Kristijan Krkač orcid.org/0000-0001-6956-8102 ; Zagrebačka škola ekonomije i managementa, Zagreb, Hrvatska
Hrvoje Volarević orcid.org/0000-0002-2184-956X ; Zagrebačka škola ekonomije i managementa, Zagreb, Hrvatska
Martina Josipović ; Zagrebačka škola ekonomije i managementa, Zagreb, Hrvatska

Abstract

In this paper the fundamental principles of business ethics and CSR in the fields of accounting, auditing, finance, and banking are described in a summarily fashion. Also, basic issues and frequent problems in the cited areas are emphasized. For a more vivid presentation of these issues, especially in the field of accounting, the authors have chosen to portray a few specific cases in brief. The paper is divided into four sections, namely the introduction which deals with rationality, the conclusion in which the predominant threats in the cited fields are summarized, and two middle sections describing the above topics occurring in the areas of finance and banking (second section), and also in accounting and auditing (third section).

Keywords

banking; duties; ethical codes; finance; CSR, business ethics; accounting; auditing

Hrčak ID:

67989

URI

https://hrcak.srce.hr/67989

Publication date:

2.6.2011.

Article data in other languages: croatian

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