Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/217659
Authors: 
Todorović, Zoran
Year of Publication: 
2018
Citation: 
[Journal:] Journal of Central Banking Theory and Practice [ISSN:] 2336-9205 [Volume:] 7 [Issue:] 3 [Publisher:] De Gruyter Open [Place:] Warsaw [Year:] 2018 [Pages:] 139-158
Publisher: 
De Gruyter Open, Warsaw
Abstract: 
This paper aims to investigate the readiness of the accounting community in Montenegro to implement the Code of Ethics for Professional Accountants. Also, the aim of this paper is to present the existing situation in the accounting profession in Montenegro, especially when it comes to the regulatory environment, in terms of whether it represents an incentive or limitation for the application of the latest ethical standards in the accounting profession. In modern business conditions, the relationship between ethics and business becomes the subject of research by numerous experts. The accounting profession took on itself the great responsibility to provide financial information to the public through professional accountants. Professional accountants are daily influenced by the challenges of the accounting profession. In the accounting profession, ethical problems involve two difficulties that are interconnected. One relates to the question of the nature of the accounting information in terms of whether it is a private or public good, and the other arises from asymmetrically distributed accounting data between those who benefit from the company’s business.
Subjects: 
professional ethics
accounting profession
professional accountant
ethics of managing accountants
JEL: 
G00
G21
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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