| Autor: |
Kardos, B., Balázsiné Farkas, K., Kása, R., Szász, E., Bélyácz, I. |
| Předmět: |
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| Zdroj: |
Central European Business Review; 2023, Vol. 12 Issue 1, p21-64, 44p |
| Abstrakt: |
There is a great contrast between the real role of accounting and its public perception. Accounting can be regarded as the language of business operations, but it is also the representative and manipulator of corporate operations and culture. The major challenge of accounting is whether it allows the most honest and knowledgeable managers to make outstanding reporting decisions while preventing the others on the other side of the honesty competence scale from distorting what they know about their company. This study presents the results of the authors' empirical research about the opinions of accounting practitioners in Romaine on the values, career opportunities and ethical behaviour of the profession. The findings are interpreted at the various levels of accounting professions (administrators, accountants, auditors) by the number of years spent in accounting and groups of internal and external colleagues, focusing on causal relations. The conclusions are drawn through structural-equations-based causal models by the qualification of accounting professionals and the time spent by them in their jobs. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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