Research Regarding the Ethics of Accounting Professionist in the Conditions of Economic-Financial Global Crisis

Author:Univ. Lecturer PhD Veronica Adriana POPESCU, Associate Prof. PhD Gheorghe LEPĂDATU, Prof. Univ. PhD Gheorghe POPESCU

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Keywords:ethics code, ethics behavior, independency, professionalism, professional solidarity, public interest

Abstract:
Even in global conditions of financial-economic crises, ethics has its price. The professional accountant in his multiple hypostasis; auditor or financial manager; evaluator; organizing; creator or accountant supervisor; financial – accounting or fiscal consultant – he will be pushed of many pressure, even more in the conditions of a generalized financial-economic crises. The professionalism, the ethics and professional solidarity will contribute to diminish the professional risks in the crises conditions. \r\nThis research it is about the reconsideration of ethics in crises conditions. Although the author, extended the crises aspects on the business field, tehy took into consideration especially the ethics of a professional accountant, emphasizing the ethical aspects in audit activity for which they point out the basics of an ethic behavior and they suggest a unitary system in order to monitor the quality and the ethics in audit offices.\r\n

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