Етични проблеми в счетоводството, предизвикани от дигитализацията

Автори:
Страници: 91-103
DOI: https://doi.org/10.54664/VOSH3994

Резюме:

Digitalization changes accounting, the profession, as well as accounting information by setting new trends in their development. Emerging trends are a challenge for professional accountants who may be negatively affected by the many opportunities offered by the modern world and digitalization, and thus deviate from the “right path”. Therefore, the role of accounting ethics is constantly growing. Accountants’ ethics is a key factor that helps build trust with stakeholders. Identifying ethical issues and their timely elimination is a significant contribution of accountants to risk management in the organization.

Ключови думи:

accounting ethics; digitalization; ethical issues; professional accountants

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