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

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 describ- ing the above topics occurring in the areas of finance and banking (second section), and also in accounting and auditing (third section).