Samara, Russian Federation
student
Samara, Samara, Russian Federation
Samarya, Russian Federation
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.
accounting, professional ethics, code of ethics, fundamental principles, confidentiality, independence, compliance threats, professional values, accounting profession, public interest
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