Етика професійних бухгалтерів як фактор впливу на економічне середовище

Abstract

The article focuses on the ethics of professional accountants, which determines the approaches to the formation and disclosure of information about the activities of business entities, in terms of influencing the Ukrainian economic environment. The purpose of the study is to analyze the possibility of increasing the competitiveness of the Ukrainian economy through compliance with the principles of ethics of professional accountants. In order to achieve this goal, the following tasks are solved: analyzing the content of the basic concept and the relationship between the ethics of professional accountants and the state of the economic environment; researching the cases of unethical behavior and practice of violation of the principles of ethics of professional accountants; defining the measures and means of influencing the formation of ethics of professional accountants in Ukraine in order to prevent cases of using fraudulent schemes and unfair behavior of accountants. It is proposed in defining the concept of «ethics of a professional accountant» to take into account his responsibility to society for the information provided. It is determined that for Ukraine, which has chosen the European vector of development, it is advisable to rely on European values and principles, which are defined by the International Code of Ethics of Professional Accountants. The analysis of fundamental normative documents influencing the formation of ethics of professional accountants is carried out. Fraudulent schemes related to disregard for the principles of ethics are systematized and recommendations for preventive actions are provided. The types of means and measures that contribute to the formation of ethics in professional accountants, increasing their responsibility in order to improve the Ukrainian economy have been identified.