prikaz prve stranice dokumenta Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics
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Scientific paper - Original scientific paper
Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics
Economic research - Ekonomska istraživanja, 36 (2022), 1; 480-498. https://doi.org/10.1080/1331677X.2022.2077791
Rogošić, Andrijana; Perica, Ivana

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Rogošić, A. & Perica, I. (2022). Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics. Economic research - Ekonomska istraživanja, 36. (1), 480-498. doi: 10.1080/1331677X.2022.2077791

Rogošić, Andrijana and Ivana Perica. "Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics." Economic research - Ekonomska istraživanja, vol. 36, no. 1, 2022, pp. 480-498. https://doi.org/10.1080/1331677X.2022.2077791

Rogošić, Andrijana and Ivana Perica. "Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics." Economic research - Ekonomska istraživanja 36, no. 1 (2022): 480-498. https://doi.org/10.1080/1331677X.2022.2077791

Rogošić, A. and Perica, I. (2022) 'Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics', Economic research - Ekonomska istraživanja, 36(1), pp. 480-498. doi: 10.1080/1331677X.2022.2077791

Rogošić A, Perica I. Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics. Economic research - Ekonomska istraživanja [Internet]. 2022 June 06 [cited 2024 November 09];36(1):480-498. doi: 10.1080/1331677X.2022.2077791

A. Rogošić and I. Perica, "Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics", Economic research - Ekonomska istraživanja, vol. 36, no. 1, pp. 480-498, June 2022. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:124:356250. [Accessed: 09 November 2024]

Metadata
Title (croatian)Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics
AuthorAndrijana Rogošić
AuthorIvana Perica
Author's institutionUniversity of Split
Faculty of economics Split
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract (english)
Accounting ethics emerged as a significant socio-economic issue due to the recent frauds that eroded the public trust in financial statements and in accountants who prepare them. Therefore, ethical behaviour in business must be indorsed. This article examines the effect of affective professional commitment of accountants on their perception of importance of accounting ethics principles application with the mediation of the Code of Ethics for Professional Accountants by ISEBA. As in other vocations, some professional accountants have an innate sense of morality but the others should be advised to consult the Code of Ethics. This explains the direct and indirect (with the Code of Ethics as the mediator) relationship between affective professional commitment and the accounting ethics principles application. According to our findings, accountants with higher levels of affective professional commitment are more likely to perceive the importance of accounting ethics principles. Application of the five fundamental accounting ethics principles (integrity, objectivity, professional competence and due care, confidentiality and professional behaviour) should be promoted while consulting the Code of Ethics should be supported in order to decrease unethical behaviour of the professional accountants.
Keywords (english)
Languagecroatian
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Journal titleEconomic research - Ekonomska istraživanja
Numberingvol. 36, no. 1, pp. 480-498
p-ISSN1331-677X
e-ISSN1848-9664
DOIhttps://doi.org/10.1080/1331677X.2022.2077791
URN:NBNurn:nbn:hr:124:356250
Publication2022-06-06
ProjectNumber: IP-2020-02-9372
Title (croatian): Raščlamba determinanti kvalitete financijskog izvještavanja
Title (english): Disentangling Financial Reporting Quality
Acronym: DISFRQ
Leader: Željana Aljinović Barać
Jurisdiction: Croatia
Funding stream: IP
Document URLhttps://www.tandfonline.com/doi/full/10.1080/1331677X.2022.2077791
Type of resourceText
Access conditionsClosed access
Terms of useLicence In copyright icon
Created on2023-07-10 13:24:13