The Importance of Accounting Principles in the Accounting Profession

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Jan 2015 English Publisher:Elsevier BVJournal:SSRN Electronic Journal (eissn: 1556-5068,

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Authors: Daniela Raluca Patrascu;

doi: 10.2139/ssrn.2546830

The Importance of Accounting Principles in the Accounting Profession

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Abstract

A true professional accountant must meet the following basic requirements: integrity, objectivity, professional competence, confidentiality, professional behavior, respect to technical and professional standards. Integrity expresses conceptually the professional accountant’s obligation to behave with honesty and fairness in professional and business relationships. Any company is seeking an accountant as, sincere and honest, which means the operation of fair dealing and fair protection aginst misinformation, omissions or misleading information.

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Valahia University of Targoviste
Romania

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