The Role Of Ethics For Cost Accounting Professsionals

The purpose of this paper is to improve the understood importance of ethics for cost accounting professionals as a tool for successful cost accounting system. Also, present study is outpointing the implications of ethical conduct over the cost accounting system and, also, a review of ethical standards and principles for cost accounting professionals. The value contribution of this paper comes from a critical review of the ethics of cost accounting professionals presented by the most important cost accounting professional institutes, showing the role of ethics for a cost accounting system, and the need to treat cost accounting ethics as an important discipline of accounting curricula. The paper stops at the conceptual level, and represents a starting point for studying cost accounting ethics for Romanian cost accounting professionals and it also outlines an agenda for further research.