ETHICS IN ACCOUNTING: AN ANALYSIS OF PRINCIPLES, CHALLENGES, AND IMPROVEMENT
Rubrics: SCIENTIFIC ARTICLES
Authors:
1.
Volga State University of Telecommunications and Informatics
student
Samara, Samara, Russian Federation
student
Samara, Samara, Russian Federation
2.
Volga Region State University of Telecommunications and Informatics
Samara, Russian Federation
Samara, Russian Federation
3.
Volga Region State University of Telecommunications and Informatics
Samarya, Russian Federation
Samarya, Russian Federation
Type:
Article
Pages:
from
to
Status:
Received:
23.11.2025
Accepted:
30.11.2025
Published:
18.01.2026
Language:
Russian
Keywords:
accounting, professional ethics, code of ethics, fundamental principles, confidentiality, independence, compliance threats, professional values, accounting profession, public interest.
Abstract (English):
This article provides a comprehensive analysis of the role of professional ethics in the accounting system. It examines the historical and theoretical underpinnings of the development of ethical requirements for the profession, detailing the fundamental principles enshrined in international and national codes of ethics. Real-world examples are used to demonstrate typical violations of ethical standards and their consequences for companies and society as a whole. The paper also identifies key threats to ethical compliance, such as conflicts of interest, blackmail, and self-interest, and proposes specific measures to prevent and minimize them. Particular attention is given to methodological approaches to integrating ethical standards into the training and continuing education of accounting professionals. This article is intended for researchers, practicing accountants, auditors, teachers, and students majoring in economics.
This article provides a comprehensive analysis of the role of professional ethics in the accounting system. It examines the historical and theoretical underpinnings of the development of ethical requirements for the profession, detailing the fundamental principles enshrined in international and national codes of ethics. Real-world examples are used to demonstrate typical violations of ethical standards and their consequences for companies and society as a whole. The paper also identifies key threats to ethical compliance, such as conflicts of interest, blackmail, and self-interest, and proposes specific measures to prevent and minimize them. Particular attention is given to methodological approaches to integrating ethical standards into the training and continuing education of accounting professionals. This article is intended for researchers, practicing accountants, auditors, teachers, and students majoring in economics.
Keywords:
accounting, professional ethics, code of ethics, fundamental principles, confidentiality, independence, compliance threats, professional values, accounting profession, public interest.
accounting, professional ethics, code of ethics, fundamental principles, confidentiality, independence, compliance threats, professional values, accounting profession, public interest.
