ANALYSIS OF THE USE OF THE CODE OF ETHICS OF AGRICULTURAL ACCOUNTANTS USING QUANTITATIVE METHODS

被引：0

作者：

Milojevic, Ivan ^{[1
]}

Vladisavljevic, Vladan ^{[2
]}

Tasic, Svetlana ^{[3
]}

Miljkovic, Milos ^{[4
]}

机构：

[1] Univ Business Studies Banja Luka, Jovana Ducica 23a, Banja Luka, Bosnia & Herceg

[2] Seavus Doo, Zorza Klemensoa 19, Belgrade, Serbia

[3] Belgrade Business & Arts Acad Appl Studies, Appl studies, Kraljice Marije 73, Beograd, Serbia

[4] Trede Union Confederat Nezavisnost, Nusiceva 21, Belgrade, Serbia

来源：

EKONOMIKA POLJOPRIVREDA-ECONOMICS OF AGRICULTURE | 2023年 / 70卷 / 02期

关键词：

accounting ethics; agricultural sector; financial reporting; strategic games;

D O I：

10.59267/ekoPolj2302

中图分类号：

F3 [农业经济];

学科分类号：

0202 ; 020205 ; 1203 ;

摘要：

This paper investigates the possibility of applying the meta theory of strategic games in the domain of the ethical code of conduct of agribusiness accountants. The focus is on the case when an accountant detected incorrect financial reporting by the client's management of material nature. As a generally quantitative method, the model of strategic games in such a case allows to quantify and find a balanced relationship between the interests of management and accountants in the world where, there is constantly sustainable problem of ethics and unethics of accountants, which is an extremely important issue in the agricultural sector, which is a developing branch.

引用

页码：469 / 478

页数：10

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