Addressing Ethical Matters in Ukrainian Accounting Practice

Zhatkin, Yurii; Gurvitš, Natalja; Strouhal, Jiří

doi:10.14254/2071-789x.2017/10-3/12

Cited by 8 publications

(6 citation statements)

References 40 publications

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“…As for educating ethics, respondents favoured a combination of structured education, workflow-based education and personal training, as well as a combination of structured education and personal training. So, there is definitely a place for business ethics education in both accountancy training and higher education (in line with Ţicoi & Albu, 2018;and Zhatkin et al, 2017). Whether this is done in the context of a specific subject, either in a broad sense or in the form of a case study in a professional subject, is a matter of curriculum.…”

Section: Conclusion and Limitationsmentioning

confidence: 96%

Ethical Modelling of the Accounting Profession Based on the Value Judgements of Romanian Accounting Professionals

Kardos¹,

Farkas²,

Kása³

et al. 2023

CEBR

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There is a great contrast between the real role of accounting and its public perception. Accounting can be regarded as the language of business operations, but it is also the representative and manipulator of corporate operations and culture. The major challenge of accounting is whether it allows the most honest and knowledgeable managers to make outstanding reporting decisions while preventing the others at the other side of the honesty competence scale from distorting what they know about their company. This study presents the results of the authors' empirical research about the opinions of accounting practitioners in Romaine on the values, career opportunities and ethical behaviour of the profession. The findings are interpreted at the various levels of accounting professions (administrators, accountants, auditors) by the number of years spent in accounting and groups of internal and external colleagues, focusing on the causal relations. The conclusions are drawn through structural-equations based causal models by qualification of accounting professionals and time spent by them in their jobs. Implications for Central European audience:The paper is examining the role and ethics of accountants within the small and medium sized sector. In Central Europe, we have a similar cultural and historical background which might be touchable even the business environment. Accountants influence how business works and what is disclosed about it. For the aim of clear view, accountants must behave ethical, and they have to learn about business ethics, and professional ethic topics.

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Section: Conclusion and Limitationsmentioning

confidence: 96%

Ethical Modelling of the Accounting Profession Based on the Value Judgements of Romanian Accounting Professionals

Kardos¹,

Farkas²,

Kása³

et al. 2023

CEBR

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“…Studies about ethics in the accounting profession highlight mostly issues like the influence of culture [1], [8], [9], or the greater attention to ethical issues by CA [7].…”

Section: Literature Reviewmentioning

confidence: 99%

“…Zhatkin, Gurvitš, & Strouhal (2017) [1] Professional accountants believe that the present level of accounting ethics in Ukraine is low, but they are aware of the profession Code of Ethics.…”

Section: Issues Studies Findingsmentioning

confidence: 99%

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Ethics in the Accounting Profession: A Gender and Age Comparative Study

Lucas

Santos

2019

SSA

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The main contribution of this study is to better understand the importance of ethical behavior according to gender and age in Portuguese accountants' profession. These results can be used by the accountants' order in the conditions to access the profession and by the Higher Education Institutions with degrees leading to the profession to adjust their learning outcomes.Ethics is an important ability in any profession but, considering the spectrum of responsibilities of the certified accountants, ethics should be even more important. The research concerning ethical issues related to accountants' profession has increased in the last years. Those studies highlight mostly the nature and extent of ethical problems in the profession.This study aims to validate the different importance given to ethical behavior in accountants' profession in Portugal, for men and women, and to understand how they also feel differently when in self-evaluation. The study allows comparing different generations in the profession. Hence, the research questions this study aims to respond are: (1) Who considers ethic ability more important to the accountants' profession, men or women? (2) Is there a different sense of ethical behavior when in self-evaluation in both genders? (3) Does the accountants' age influence their sense of ethics?The methodological approach is a prior literature review about ethical issues in accountants' profession, followed by an empirical study based on a questionnaire fulfilled by 628 accountants.Results show a different level of given importance and even self-evaluation to ethical behavior depending on gender, but not on age.

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“…After numerous financial accounting scandals, such as those of Xerox in 2000 and Enron in 2001 or the most recent ones of Banco Espírito Santo in 2014, Dick Smith in 2016 and British Telecom in 2017, the accuracy and transparency of reported financial accounting statements have been receiving huge attention from the public (see Grasso et al, 2009;Zhatkin et al, 2017;Du & Shen, 2018;Huynh, 2018). Given that accounting standards allow the directors of companies to flexibly practice accounting discretion over disclosed incomes, it is conventional that directors tend to manipulate earnings if there exist large conflicts of interest between them and other stakeholders (Almahrog et al, 2016).…”

Section: Introductionmentioning

confidence: 99%

Reputation to the vicious circle of earnings quality and financial performance

Huynh¹

2019

Economics &Amp; Sociology

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This paper analyzes how the link between earnings quality and financial performance is interplayed and decides which an originating cause within the link is. It further investigates whether that connection is mediated by organizational reputation. A survey of 194 firm-year observations of Vietnamese publicly listed companies appeared on the 50 best companies list voted by Forbes Vietnam from 2012 to 2015 discovers that earnings quality plays an originating role within the vicious linkage where earlier earnings quality is a cause of current financial performance that in turn affects subsequent earnings quality. The presence of organizational reputation partially mediates the effect of earlier earnings quality on current financial performance, but it fully mediates the effect of current financial performance on subsequent earnings quality. Therefore, executive managers and accounting researchers in the world in general and in emerging economies such as Vietnam in particular should deeply consider the vicious link between earnings quality and financial performance, and the mediation of organizational reputation when analyzing earnings performance.

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Addressing Ethical Matters in Ukrainian Accounting Practice

Cited by 8 publications

References 40 publications

Ethical Modelling of the Accounting Profession Based on the Value Judgements of Romanian Accounting Professionals

Ethical Modelling of the Accounting Profession Based on the Value Judgements of Romanian Accounting Professionals

Ethics in the Accounting Profession: A Gender and Age Comparative Study

Reputation to the vicious circle of earnings quality and financial performance

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