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Jilani, Faouzi
- The Impact of Ethics on the Behaviour of Accounting Practitioners
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Authors
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1 University of Tunis El Manar, Campus Universitaire, TN
1 University of Tunis El Manar, Campus Universitaire, TN
Source
International Journal of Banking, Risk and Insurance, Vol 9, No 2 (2021), Pagination: 13-19Abstract
Following the various financial scandals, the nobility of accounting as a discipline has been called into question. Indeed, these various events have tainted the political and economic sphere on an international scale. Thus, the subject of ethics is now a topical issue. It should be noted that ethics can be defined as a systematic and continuous analysis to verify whether the human conduct adopted, notwithstanding the sector of activity, meets the criteria of morality. In particular, it should be noted that, according to the academician Jean Jacques Nilles, ethics is nowadays a professional competence. Thus, having observed that some accounting practitioners take advantage of their discretionary powers to “embellish” reality by adopting unethical behaviour, the subject of ethics has become self-evident. In this article, we will analyse, based on a rigorous review of the accounting literature, how the practitioner’s level of ethics conditions their behaviour. By referring to two types of determinants, individual and organisational, we will show how the behaviour of the accounting practitioner is dependent on these determinants.Keywords
Ethics, Behavioural Accounting, Accounting.
References
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- Graduated Significance of Environmental Accounting
Abstract Views :128 |
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Authors
Affiliations
1 University of Tunis El Manar, Campus Universitaire, TN
1 University of Tunis El Manar, Campus Universitaire, TN
Source
International Journal of Banking, Risk and Insurance, Vol 10, No 1 (2022), Pagination: 46-50Abstract
In the last decades, the behaviour of companies and the public, in general, towards the environment has largely evolved. Indeed, the different past behaviours have caused a progressive deterioration of the environment, and it is this same deterioration of the environment that has led to the transformation of the environment into a commercial phenomenon: by using natural resources in a non-optimal way, the company will inevitably incur costs. Faced with this state of affairs, various stakeholders have decided to demand that, from now on, the determinant relating to the environment must be taken into account when making decisions. Thus, as far as accounting is concerned, the subject that interests us, quality accounting information is information that presents both accounting and financial indicators, but especially environmental indicators, because the various stakeholders, headed by investors, have become aware of the importance of environmental issues. Moreover, it has been proven in many studies that in the current international context, economic and financial performance are linked to environmental performance, referring to the revisionist theory which states that environmental performance and economic and financial performance can improve each other.Keywords
Environmental Accounting, Quality of Accounting Information, Stakeholder.References
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