Moralno rasuđivanje i profesionalna poslovna etika u računovodstvenoj profesiji - analiza sprovedenih istraživanja

Abstract

Due to limited resources and information asymmetry, the responsibility for tax compliance and compliance with other regulations is in practice often transferred from clients to their accountants (i.e. providers of accounting services). Consequently, the unethical attitudes and behavior of accountants can significantly impact the clients' business activities, through advice on how to operate in compliance with the regulations or advice on how to exploit the existing regulatory framework. The main goal of this paper is to provide a comprehensive overview of existing research questions, methodological approaches and most important findings regarding accountants' (non)compliance with regulations and ethical principles of the accounting profession. Special attention is given to the existing literature findings on ethical beliefs and factors affecting the (un)ethical conduct of accounting professionals. The findings presented in this paper do not provide for an unequivocal designation of determinants of ethical beliefs and behavior of professional accountants. However, they do indicate a great importance of adequately focused educational measures, creating adequate incentives to resist pressure to behave unethically, and ensuring a high level of accountants' familiarity with the best practices when providing accounting services. In this regard, the existing codes of ethics and their consistent application are of great importance.