MAGNITUDE OF ETHICS IN ACCOUNTING

R. Prema

Abstract


By and large, Accountants have absolute privilege to access the financial records of entities and individuals. There are lots of chances to overlook or manipulation of financial information and numbers which may direct to boost the goodwill of the company and lend a hand to increase their earnings. Hence, accounting ethics is considered as greatly important not only to exhibit integrity of the financial records but also act as a fundamental source to pursue the financial audit. Even though governing bodies and trade associations devise the accounting standards and rules, professional ethics and personal values are also equally important for accountants. Eventually, there is a universal acceptance, that ethical judgment play vital role in making decisions during ambiguities and in ill-defined situations.


Keywords


Accountant, Corporate Ethics, Principles and Values.

References


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