Etika v účetnictví

Aneta ZÁHORKOVÁ

Bakalářská práce

Ethics in Accounting

Abstract:

Main goal of this paper is clarification of concepts of ethics, plagiaristic behavior, fraud and following actions against unethical behavior. Ethics is an aggregate of norms and rules, expressing opinions of society on behavior and certain actions, from the point of view of right and wrong, correct and false. Ethics in accounting consists of two important fields: on one hand there is ethical behavior of higher management to accounting and other employees, on the other it is unethical behavior, accounting frauds or other illegal actions. Basic principle of tax savings is decreasing the base of a tax for certain amount. Tax units account for the results of economic activities, which is the basic starting point for determining of tax liability. Ethical codex serves as a clear statement of principles and rules of behavior and usually is the outcome of defined missions and values. Ethical codex is defined as certain tool of business ethics. Ethical codex clarifies allowed borderlines of human behavior. The basis of deceptive actions is mostly illegal manipulations and other unwanted actions using false, modified, partial or otherwise distorted information leading to illegal financial gains of person who does this.

Klíčová slova

etika, neetické jednání, podvod, chování, pravidla, daň

Jazyk práce: čeština

Datum vytvoření / odevzdání či podání práce: 30. 4. 2013

Zveřejnit od: 30. 4. 2013

Obhajoba závěrečné práce

• Vedoucí: Ing. Miroslava Vlčková

JIHOČESKÁ UNIVERZITA V ČESKÝCH BUDĚJOVICÍCH

Ekonomická fakulta

Bakalářský studijní program / obor:
Ekonomika a management / Účetnictví a finanční řízení podniku