摘要：The article examines the functioning of the accounting system in an enterprise from the ethical perspective.It offers an overview of opinions published by some accounting theorists.The study corresponds to the structure specific to descriptive ethics and Kant’ ethics relating to business activity.Ethical attitudes and judge-ments found in accounting practice are characterised by relativity.With regard to the employing entity, they draw on the deontological approach, whereas when it comes to relations with the environment, the attitudes in accounting correspond to the axiological approach in business ethics.Some qualities deriving from the ethics of responsibility and conscientiousness (e.g.paying attention to the quality of work and punctuality) and from competition ethics (reliability and accuracy of accounting information) are regarded as positive also in accounting ethics.The article dis-cusses these aspects in the context of the accounting profession.
其他摘要：W artykule przedstawiono analizę funkcjonowania systemu rachunkowości przedxfffe_glądowy, w którym prezentuje się m.in. poglądy etyczne niektórych teoretyków rachunkowości. Postawy etyczne w praktyce księgowej charakteryzują się względno- ścią. W stosunku
