The Ethical Conditioning of Realization of the Image-Creation Accounting Function

Artur Jastrzębowski

Abstract

The main aim of this paper was to present possible ethical dangers as a result of the implementation of image-creation accounting function. Author showed that modern accounting is fulfilling wide range of functions. As a result of the conducted research, it was found that one of the functions fulfilled by accounting is image-creation accounting function. The nature of the activities associated with this function raises questions about its association with ethics in accounting. Based on widely used ethical systems, the author has demonstrated that the implementation of the function can generate ethical problems, especially with regard to information dissonance and keeping true and fair view.
Author Artur Jastrzębowski (WZ / KR)
Artur Jastrzębowski,,
- Department of Accounting
Journal seriesJournal of Business and Economics, ISSN 2155-7950, (0 pkt)
Issue year2018
Vol9
No2
Pages155-161
Publication size in sheets0.5
Keywords in Englishaccounting functions; image-creation accounting function; ethics of accounting
DOIDOI:10.15341/jbe(2155-7950)/02.09.2018/005
URL http://www.academicstar.us/UploadFile/Picture/2018-9/2018918222421225.pdf
Languageen angielski
Score (nominal)5
Score sourcejournalList
ScoreMinisterial score = 5.0, 08-04-2020, ArticleFromJournal
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