Professional ethics of an accountant in the sustainable development system

Abstract

The role of professional ethics of an accountant is becoming increasingly important to the enterprise. The accountant is in a unique position at the intersection of all areas of activity. Accountant has the ability and authority to develop models and generate information and brings the enterprise into line with the principles of sustainable devel-opment. The specific professional skills of accountants which involve measuring, reporting, and providing assurance on financial and non-financial data will become increasingly in demand. Professional ethics research has begun to focus increasingly on practices developed by professional accountants with a view to the sustainable development of enterprise. The main objective of this research is to highlight the importance of the professional ethics of an accountant's role in achieving the sustainable development goals. Thus, for this scientific research we will rely on a documentary research carried out by the study of national and international legislation in the field of sustainable development. We analyze the implications of professional ethics of an accountant in implementing the sustainable development objectives.