ETHICS AND PROFESSIONAL JUDGMENT IN ACCOUNTING – ANALYSIS BASED ON CONCEPTUAL MAPS
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AbstractAnalyzed in the context of global economic, business ethics and professional judgment becomes increasingly complex, with reflection in all economic fields, including also the accounting profession. This study has the objective to identify the perception of the practitioners in financial accounting on the ethics seen from the perspective of their practical activity which they carry as employees in accounting companies, or as entrepreneurs. The results of the study shows that both ethics and the professional judgment highlighted by the method Concept Maps, represent points of interest in financial-accounting activity of the cabinets, practitioners auditors/accountants paying particular attention to these issues when referring to the quality of the Financial Accounting Statement.