30.09.2025.
Review article
KNOWLEDGE OF THE INTERNATIONAL CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS AND READINESS TO PROCEED ACCORDING TO THE GUIDELINES OF THE CODE
This paper aimed to examine whether the level of knowledge of the International Code of Ethics for Professional Accountants influences the readiness of accountants to act in accordance with its guidelines, even under pressure that can adversely affect their professional status. The survey was conducted among medium and large companies in the Federa...
By Maja Letica, Mirela Mabić, Nikola Škobić