The Code of Ethics for Professional Accountants: Modern tendencies and principles

@article{Makarenko2021TheCO,
  title={The Code of Ethics for Professional Accountants: Modern tendencies and principles},
  author={Elena N. Makarenko},
  journal={Intelligenza Artificiale},
  year={2021},
  volume={22},
  pages={128-141}
}
  • E. Makarenko
  • Published 12 February 2021
  • Business
  • Intelligenza Artificiale
Subject. Choosing the code of ethics for professional accountants' thinking and moral activity appears to become a key to a higher professional status. It is necessary to ensure the commercial comfort as much as possible for professional accountants to demonstrate their knowledge and observe professional principles. Objectives. I carry out a systemic study into advantages that help accountants respect professional principles of ethics. Methods. The study relies upon the modeling of economic…