期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2014
卷号：2
页码：97-102
语种：English
出版社：Universitaria Craiova
摘要：The purpose of this paper is to improve the understood importance of ethics for cost accounting professionals as a tool for successful cost accounting system.Also,present study is outpointing the implications of ethical conduct over the cost accounting system and,also,a review of ethical standards and principles for cost accounting professionals.The value contribution of this paper comes from a critical review of the ethics of cost accounting professionals presented by the most important cost accounting professional institutes,showing the role of ethics for a cost accounting system,and the need to treat cost accounting ethics as an important discipline of accounting curricula.The paper stops at the conceptual level,and represents a starting point for studying cost accounting ethics for Romanian cost accounting professionals and it also outlines an agenda for further research.
