Detalji o radu
Broj pregleda rada: 18
Naslov: THE ROLE OF THE INTERNATIONAL CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS IN UNETHICAL SITUATIONS
Godina: 2025
Autori: IVANA DROPULJIĆ, MAJA LETICA, MIRELA MABIĆ
Sažetak: This study examines how knowledge of the International Code of Ethics for Professional Accountants affects
accountants' ability to recognize and respond to unethical situations. The research was conducted from
January to June 2023 in Bosnia and Herzegovina. A survey design was used for this study. The questionnaire
was sent to 130 addresses, of which data was collected for 71 companies and completed by accountants
working in or for the companies surveyed. 80.3% of respondents indicated that they were familiar with the
provisions and guidelines of the International Code of Ethics for Professional Accountants. The results of the
survey suggest that accountants who are more familiar with the provisions and guidelines of the International
Code of Ethics for Professional Accountants are more likely to be able to recognize unethical situations and
pressures in business and respond according to the Code's guidelines. However, no significant relationship
was found between the willingness to apply the International Code of Ethics for Professional Accountants
and the accountant's ability to resist pressure from managers to falsify accounting data.
Vrsta rada: Izvorni znanstveni članak
Izdanje: UTMS Journal of Economics
Znanstvena područja:
DRUŠTVENE ZNANOSTI