prikaz prve stranice dokumenta Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics
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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. i 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 i Ivana Perica. "Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics." Economic research - Ekonomska istraživanja, vol. 36, br. 1, 2022, str. 480-498. https://doi.org/10.1080/1331677X.2022.2077791

Rogošić, Andrijana i Ivana Perica. "Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics." Economic research - Ekonomska istraživanja 36, br. 1 (2022): 480-498. https://doi.org/10.1080/1331677X.2022.2077791

Rogošić, A. i 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), str. 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]. 06.06.2022. [pristupljeno 29.04.2024.];36(1):480-498. doi: 10.1080/1331677X.2022.2077791

A. Rogošić i I. Perica, "Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics", Economic research - Ekonomska istraživanja, vol. 36, br. 1, str. 480-498, Lipanj 2022. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:124:356250. [Citirano: 29.04.2024.]

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Podaci o radu
Naslov (hrvatski)Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics
AutorAndrijana Rogošić
AutorIvana Perica
Autorova ustanovaSveučilište u Splitu
Ekonomski fakultet
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Računovodstvo
Sažetak (engleski)
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.
Ključne riječi (engleski)
Jezikhrvatski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaEconomic research - Ekonomska istraživanja
Brojčani podacivol. 36, br. 1, str. 480-498
p-ISSN1331-677X
e-ISSN1848-9664
DOIhttps://doi.org/10.1080/1331677X.2022.2077791
URN:NBNurn:nbn:hr:124:356250
Datum objave publikacije2022-06-06
ProjektŠifra: IP-2020-02-9372
Naziv (hrvatski): Raščlamba determinanti kvalitete financijskog izvještavanja
Naziv (engleski): Disentangling Financial Reporting Quality
Kratica: DISFRQ
Voditelj: Željana Aljinović Barać
Pravna nadležnost: Hrvatska
Financijer: HRZZ
Linija financiranja: IP
URL dokumentahttps://www.tandfonline.com/doi/full/10.1080/1331677X.2022.2077791
Vrsta resursaTekst
Prava pristupaZatvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
RepozitorijREFST
Datum i vrijeme pohrane2023-07-10 13:24:13