Ethics in Algerian accounting
Joint Authors
Himran, Muhammad
Hassanin, Husni
Source
Journal of Advanced Studies in Finance and Accounting Sciences
Issue
Vol. 2, Issue 2 (31 Dec. 2019), pp.56-66, 11 p.
Publisher
Publication Date
2019-12-31
Country of Publication
Algeria
No. of Pages
11
Main Subjects
Topics
Abstract EN
General theories of ethics can be used to explain and understand the professional conduct that is expected of accountants.
The main drive of accounting ethics is the upholding of professionalism and good practice.
The importance of ethics in accounting has been recognised by the accounting profession.
In most countries, professional accountants are bound by a code of ethics based on that developed by the International Federation of Accountants (IFAC, 2009).
The code sets out fundamental principles which guide members' behaviour.
Ethical standards set by professional accounting body in Algeria, CNC, can act to supercharge the engine of morality and good conducts in the discharge of auditing functions.
American Psychological Association (APA)
Himran, Muhammad& Hassanin, Husni. 2019. Ethics in Algerian accounting. Journal of Advanced Studies in Finance and Accounting Sciences،Vol. 2, no. 2, pp.56-66.
https://search.emarefa.net/detail/BIM-1222353
Modern Language Association (MLA)
Himran, Muhammad& Hassanin, Husni. Ethics in Algerian accounting. Journal of Advanced Studies in Finance and Accounting Sciences Vol. 2, no. 2 (2019), pp.56-66.
https://search.emarefa.net/detail/BIM-1222353
American Medical Association (AMA)
Himran, Muhammad& Hassanin, Husni. Ethics in Algerian accounting. Journal of Advanced Studies in Finance and Accounting Sciences. 2019. Vol. 2, no. 2, pp.56-66.
https://search.emarefa.net/detail/BIM-1222353
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1222353
