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

Authors

DOI:

https://doi.org/10.59267/ekoPolj2302

Keywords:

accounting ethics, agricultural sector, financial reporting, strategic games

Abstract

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.

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Author Biographies

Ivan Milojević, The University of Business Studies in Banja Luka, Jovana Dučića no. 23a, Bosnia and Herzegovina

 

 

Svetlana Tasić, Business and Arts Academy of Applied Studies, Kraljice Marije 73, Beograd, Serbia

 

 

 

Miloš Miljković, Trede Union Confederation „Nezavisnost“, Nušićeva no. 21, Belgrade, Serbia

 

 

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Published

2023-06-19

How to Cite

Milojević, I. ., Vladisavljević, V. ., Tasić, S. ., & Miljković, M. . (2023). ANALYSIS OF THE USE OF THE CODE OF ETHICS OF AGRICULTURAL ACCOUNTANTS USING QUANTITATIVE METHODS . Ekonomika Poljoprivrede, 70(2), 469–478. https://doi.org/10.59267/ekoPolj2302

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Original scientific papers

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