Revue des Economies financières bancaires et de management
Volume 15, Numéro 1, Pages 177-197
2026-04-30
The Impact Of Accounting Profession Ethics On The Application Of Corporate Governance Principles In Economic Institutions: An Exploratory Study Of An Accountant’s Opinions In Biskra’s Economic Institutions
Authors : Hamdi Fella . Khaldi Farah .
Abstract
This study examines the impact of accounting profession ethics on the application of corporate governance principles in economic institutions, with a focus on institutions in Biskra. A sample of accountants was surveyed to analyze their opinions on the importance of ethics, including integrity, objectivity, professional competence, confidentiality, and professional conduct. The results indicate a positive relationship between ethics and corporate governance, suggesting that ethical standards are essential for effective governance, transparency, and performance enhancement. The study highlights the significant role of ethics in reducing corruption, preserving rights, and improving decision-making within organizations. These findings provide insights into the importance of integrating ethics into corporate governance frameworks to enhance organizational effectiveness.
Keywords
accounting ethics ; corporate governance ; professional integrity ; objectivity ; organizational performance
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.
قادري عبد القادر
.
ص 46-62.
بن حركو غنية
.
بوحفص سميحة
.
ص 1379-1402.
