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ABSTRACT. The purpose of this article is to gain a deeper understanding of ethical tendencies in the accounting profession, accountants’ ethical duties, the use of ethical principles to accounting regulation, and the driving force of public accountants to make ethical decisions. My analysis complements the growing literature on the ethical features of the human undertaking of accounting, the ethical criteria that establish how accounting operates within society, the ethical responsibilities that accountants confront, and the moral interpretation and ethical appraisals of practicing accountants.

Keywords: ethical behavior; practicing accountant; responsibility; society

How to cite: Ionescu, Luminita (2016), “Mechanisms for Enhancing Ethical Behavior in the Accounting Profession,” Contemporary Readings in Law and Social Justice 8(2): 263–269.

Received 10 June 2016 • Received in revised form 28 October 2016
Accepted 28 October 2016 • Available online 15 November 2016

doi:10.22381/CRLSJ82201610

LUMINITA IONESCU
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Spiru Haret University

 

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