期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：1
语种：English
出版社：Ovidius University Press
摘要：The problem of ethics in the financial/accounting activity permanently generates controversy. Starting with the options of certain famous specialists in the financial/accounting field,the paper presents beforehand the ethics concept and the characteristics of an ethical decisions,focusing after that on the ethics and creativity issue in the financial/accounting field,since the provided information is destined for building an accurate image with purpose of correctly informing different types of “actors” of the business environment and not only. The study was based on a scientific research,investigation type,applied on a 110 organizations` sample. The essential objectives consist of knowing the level in which financial-accounting professionals apply the professional ethics` standards;outlining the managers` opinion regarding the estimation and usage of creativity and innovation in the financial-accounting activity. Based on the things presented in 5the paper,it can be noticed that the financial-accounting creativity practice and its effects depends on what managers wish to offer with the information they provide and implicitly what they want to get from the decisions adopted by using this information.
