Professional Ethics in Accounting as Assessed  by Managers of Economic Units

Huterski, Robert; Voss, Grażyna; Huterska, Agnieszka

doi:10.35808/ersj/1788

Cited by 4 publications

(1 citation statement)

References 12 publications

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“…This led to better management of resources and reduced costs, both of which increased the company's worth [14]. In addition, [15] the accounting information system may provide numerical data on both actual and anticipated information, which is useful for setting up shop and running an enterprise efficiently. Accounting information systems are becoming increasingly popular in business and play an important role in the value creation process.…”

Section: Literature Review and Problem Statementmentioning

confidence: 99%

Implementation of accounting information systems and information technology (IT) in the sustainability of the developed economic units

Zwaid,

Kareem,

Abed

et al. 2023

EEJET

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This paper focuses on the implementation of accounting information systems (AIS) and information technology (IT) in the sustainability of developed economic units. The objectives of this study are to characterize economic units, study the application of AIS, explain the effectiveness of AIS and IT on economic units, and investigate the role of IT specialists. To achieve these objectives, a comprehensive analysis is conducted to understand the nature, structure, and operations of developed economic units. The study explores how AIS are implemented and utilized within these units, examining the processes, procedures, and technologies involved in collecting, storing, processing, and reporting financial and non-financial data. Additionally, the impact and effectiveness of AIS and IT on the overall performance and sustainability of economic units are assessed, highlighting the benefits and challenges associated with their adoption and integration. The results obtained demonstrate the positive impact of effective AIS and IT implementation on economic unit performance, including improved decision-making capabilities, streamlined operations, and enhanced financial reporting. However, limitations such as sample size and data reliability should be acknowledged. To overcome these limitations, future research should consider larger and more diverse datasets, longitudinal studies, and the involvement of multiple stakeholders. In conclusion, this research provides valuable insights into the implementation of AIS and IT in developed economic units and highlights their significance in ensuring sustainability. The findings can inform decision-makers and practitioners in optimizing the utilization of AIS and IT

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Section: Literature Review and Problem Statementmentioning

confidence: 99%

Implementation of accounting information systems and information technology (IT) in the sustainability of the developed economic units

Zwaid,

Kareem,

Abed

et al. 2023

EEJET

View full text Add to dashboard Cite

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Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics

Rogošić

Perica

2022

Economic Research-Ekonomska Istraživanja

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Empirical research on ethics in accounting – a systematic literature review

Kamińska-Stańczak

Silska-Gembka

2021

ZTR

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Purpose: The purpose of this paper is to summarize and evaluate previous research of Polish authors in the field of accounting ethics; identify the main trends in empirical research and organize the research findings; establish and assess the scope of reporting for individual elements of the research process; identify the research gaps that inspire further research. Methodology/approach: A systematic literature review was conducted, including bibliometric analysis and content analysis of 35 publications. Findings: Ethics in accounting as a research area is currently only at the development stage. At the same time, a variety of research interests is noticeable, the most common of which is to identify the motives and causes of unethical behavior. All studies except one were based on non-random sampling. The vast majority of the research was questionnaire; in half of the cases, the research group consisted of students. Recommendations were made regarding the methodological rigor of further research. The methodological shortcomings make it im-possible to replicate the research conducted so far. Thanks to the identification of research gaps, directions for further scientific research were determined. Research limitations/implications: The review was limited to scientific journals only due to the necessity to standardize the sources of publication of research results. Originality/value: Conclusions from the review may inspire others to undertake research in previously unexplored areas. It may also be a guide to ensure the best possible quality.

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Professional Ethics in Accounting as Assessed by Managers of Economic Units

Cited by 4 publications

References 12 publications

Implementation of accounting information systems and information technology (IT) in the sustainability of the developed economic units

Implementation of accounting information systems and information technology (IT) in the sustainability of the developed economic units

Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics

Empirical research on ethics in accounting – a systematic literature review

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