Accès libre

Application of Ethics in the Accounting Profession with an Overview of the Banking Sector

À propos de cet article

Citez

1. Arnold, F. D., Bernardi, A. R., Neidermeyer, E. P., & Schmee, j. (2007). The effect of country and culture on perceptions of appropriate ethical actions prescribed by codes of conduct: A Western European perspective among accountants. Journal of Business Ethics, 327-340.10.1007/s10551-006-9113-6Search in Google Scholar

2. Benedikter, R. (2011, February). Retrieved May 14, 2018, from Research Gate: https://www.researchgate.net/publication/248388393_Social_Banking_and_Social_Finance_Answers_to_the_Economic_CrisisSearch in Google Scholar

3. Clements, E. C., Neill, D. J., & Stovall, O. S. (2009). The impact of cultural differences on the convergence of international accounting codes of ethics. Journal of Business Ethics, No. 3, 383-391.10.1007/s10551-010-0417-1Open DOISearch in Google Scholar

4. Cohen, J., Pant, L., & Sharp, D. (1992). Cultural and Socioeconomic Constraints of International Codes of Ethics: Lessons from Accounting. Journal of Business Ethics, No. 11, 687-700.10.1007/BF01686349Open DOISearch in Google Scholar

5. Gulin, D., Milčić, I., & Bakran, D. (2015). Očekivanja, stanja i perspektive razvoja računovodstvene profesije. Zbornik radova s 50.tog jesenskog savjetovanja „Računovodstvo, financije i porezi u praksi, 1-27.Search in Google Scholar

6. Higgs-Kleyn, N., & Kapelianis, D. (1999). The role of professional codes in regarding ethical conduct. Journal of Business Ethics, No. 4, 363-374.10.1023/A:1005899517191Open DOISearch in Google Scholar

7. Jackling, B., Cooper, B. J., Leung, P., & Dellaporta, S. (2007). Professional accounting bodies’ perceptions of ethical issues, causes of ethical failure and ethics education. Managerial Auditing Journal, No. 9,, 928-944.10.1108/02686900710829426Search in Google Scholar

8. Jamnik, A. (2011). Ethical code in the public accounting profession,. Journal of International Business Ethics, 80-90.Search in Google Scholar

9. Klemm Verbos, A., Gerard, J., Forshey, P., Harding, C., & Miller, J. (2007). The Positive Ethical Organization: Enacting a Living Code of Ethics and Ethical Organizational Identity. Journal of Business Ethics, No. 76, 17-33.10.1007/s10551-006-9275-2Open DOISearch in Google Scholar

10. Kundid, A. (2012). Društveno odgovorno poslovanje banaka u Republici Hrvatskoj. Ekonomska misao i praksa, Vol. 21, No. 2, 497-528.Search in Google Scholar

11. Kundid, A., & Rogošić, A. (2011). Bank Online Reporting: ComparativemAdvantage, Formalism or Fashion? Global Business & Economics Anthology, Vol. II, No. 2, 500-518.Search in Google Scholar

12. Kurtanović, S., Mušinbegović, S., & Kadić, L. (2014). Problemi računovodstvene profesije u praksi BH preduzeća. Business Consultant/Poslovni Konsultant, No. 36, 26-34.Search in Google Scholar

13. Leko, V., & Stojanovic, A. (2007). Social Responsibility of Private Banks. 26th International Conference on Organizational Science Development “Creative Organization”, (pp. 976-983). Portoroge.Search in Google Scholar

14. Mintz, S., & Morris, R. (2008). Ethical Obligations and Decision-Making in Accounting: Text and Cases. New York: McGraw-Hill Education.Search in Google Scholar

15. Nicolaescu, C., & Pantea Mioara, F. (2008). Ethics in Accounting. Annals of the University of Oradea, Economic Science Series, No. 3, 191-209.Search in Google Scholar

16. O’Dwyer, B., & Madden, G. (2006). Ethical Codes of Conduct in Irish Companies: A Survey of Code Content and Enforcement Procedures. Journal of Business Ethics, No. 63, 217-236.10.1007/s10551-005-3967-xSearch in Google Scholar

17. Smith, A., & Hume, E. (2005). Linking Culture and Ethics: A Comparison of Accountants’ Ethical Belief Systems in the Individualism/Collectivism and Power Distance Contexts. Journal of Business Ethics, No. 63, 209-220.10.1007/s10551-005-4773-1Open DOISearch in Google Scholar

18. Spalding, A., & Oddo, A. (2011). It’s Time for Principles-Based Accounting Ethics. Journal of Business Ethics, No. 99, 49-59.10.1007/s10551-011-1166-5Open DOISearch in Google Scholar

19. Tušek, B. (2015). Međunarodni standardi edukacije za profesionalne računovođe. Računovodstvo i financije, 29-39.Search in Google Scholar

20. Wehinger, G. (2012). Banking in a Challenging Environment: Business Models, Ethics and Approaches towards Risks. OECD Journal: Financial Markets Trends Vol. 2012/2, 1-10.10.1787/fmt-2012-5k4bwnpkvk6fSearch in Google Scholar

21. Žager, K., & Dečman, N. (2015). Računovodstvo malih i srednjih poduzeća. Zagreb: Hrvatska zajednica računovođa i financijskih djelatnika.Search in Google Scholar

eISSN:
2336-9205
Langue:
Anglais
Périodicité:
3 fois par an
Sujets de la revue:
Business and Economics, Business Management, other