Etică și transparență în practica contabilă

Abstract

Accounting calculations are vital for assessing the profitability of transactions, evaluating partner reliability, and ensuring a business's financial health . Accountants provide precise and reliable financial information essential for decision-making, compliance, and reporting. Ethics plays a fundamental role in ensuring the integrity, transparency, and trustworthiness of this information. Violations of ethical standards can lead to serious societal consequences, highlighting the importance of ethical conduct in maintaining public trust and protecting stakeholders.The study emphasizes that ethical behavior is not only a professional obligation but also a key factor in upholding financial transparency and accountability. Accountants must prioritize ethical practices, recognizing their responsibility to society in ensuring integrity within financial systems. By fostering trust and credibility, the accounting profession reinforces its role as a foundation of economic stability and public confidence. This article advocates for a continued commitment to ethics in accounting to sustain its vital societal impact. CZU: 657.1:174.4; JEL: M41