Ethics in Accounting and Finance

Abstract

Accounting and taxation are two key functions for optimal performance of an entity's economic activity. Accounting, on the one hand, helps to provide the information needed for decision-making, and taxation, on the other hand, helps to find resources and use them efficiently. These two systems cannot function properly without trust, without ethics. This chapter aims to study the issue of applying ethical conduct in the fiscal and accounting field as well as to analyze the causes and consequences of ethical and unethical conduct specific to the topic addressed. Also, this chapter aims to present some proposals and recommendations for solving the identified problems.