tailieunhanh - VALENTIN IOAN UŞURELU, MIOARA MARIN (NEDELCU), ALINA ELENA DANAILĂ (ANDREI), DANIELA LOGHIN *

Monitoring and verification standards are required to ensure that offset projects perform as expected and to quantify their actual emission reductions. Monitoring protocols are generally developed in conjunction with accounting protocols. Verification usually requires the services of a third-party professional verifier, or a government regulator. If third-party verifiers are used, they need to meet minimum qualifications and have some expertise related to the types of projects they are verifying. This is one of the biggest gaps in the voluntary carbon offset market right now. Although there is a generic international standard for the accreditation of verifiers (ISO 14065), and there. | Annals of the University of Petro ani Economics 10 3 2010 349-356 349 ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY VALENTIN IOAN UặURELU MIOARA MARIN NEDELCU ALINA ELENA DANAILĂ ANDREI DANIELA LOGHiN ABSTRACT Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant s work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors that influence ethical behaviour. The present research aims to show what is accounting ethics what is the purpose of the National Code of Ethics for Professional Accountants of Romania what is creative accounting and ethical behaviour that depends on an accountant what are the reasons for the use of creative accounting and also what are its main practices. KEY WORDS accounting ethics responsibility creative accounting ethical behaviour code of ethics JEL CLASSIFICATION M41 1. INTRODUCTION Ethics is all rules of conduct shared by a particular community rules that are based on the distinction between good and evil. Morality is all the principles of universal normative dimension often dogmatic based on the distinction between good and evil Wundenburger 1993 p. XIV . Professional ethics is recognized as a science which deals with the study of professionals in meeting the obligations and rights of their professional activities. Professional ethics is a reflective and critical . Student Valahia University of Târgoviqte Romania valiusurelu@ . Student Valahia University of TârgovÍỊte Romania marinmioara nr19@ . Student Valahia University of TârgovÍỊte Romania . Student Valahia University of TârgovÍỊte Romania dana