INPROFORUM 2011

Ethics as a factor affecting the quality of financial data for the company
Miroslava Vlčková

Language: cs
Last modified: 2013-07-30

Abstract


The business environment creates synergies for all institutions, bodies, communities, but also entrepreneurs and their employees at all levels. This synergy is strongly influenced ethical attitudes. On the positive development of the business environment have a large proportion of managers who seek the good name of their business and managerial ethics regarded as the system works and also in the area of accounting. Ethical behavior in accounting is not only evident in employees - accountants or accounting professional, but have their origin in the behavior of business managers who delegate tasks to employees or professional accountants summarize the data for accounting. The research demonstrated that nearly half of employees succumbing to pressures from their employer and commit to covering up incidents of data falsification, misappropriation of information, etc.


Keywords


Ethics, Moral Behavior, Quality of Financial Data.

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