Abstract

Data resources in the Internet era are being valued by more and more enterprises. The data mining, transformation, and application capabilities of enterprises will affect the performance of enterprises to a certain extent. The great benefits brought by the Internet big data in today’s society make many accountants only pay attention to immediate interests and violate professional ethics. Based on the background of the universal application of Internet big data, this paper analyzes the results of the public questionnaire survey on the related issues of accounting ethics, and draws corresponding conclusions and puts forward relevant feasible suggestions, and promotes new thinking on current accounting professional ethics. The survey involves the understanding, behavioral orientation, education status, construction main force, and evaluation of accounting ethics. It aims to grasp the first-hand effectiveness data of accounting ethics awareness, popularity, and recognition.

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