Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán - Khoa Quốc tế . Đại học Quốc gia Hà Nội, 2011

As we know that ethic can be defined as many ways but in this part I just want to mention that it is a set of principle of right conduct or set of moral values help by individual or group. By other way, ethic refer to the standard of right or wrong, which prescribe what humans ought to do, usually in term of rights, obligation, benefits to society, fairness. We can see that example of ethic as link to those standards, which impose the reasonable obligation to refrain from stealing, murder, and fraud. With the above mentioned ethics as a sensitive norm that related to business, especially in accounting fields. Nowadays, the code of ethics for professional accountant is providing for all people who work in this field. However, its still have some problem that relate to accouting fraud in the world. We can ask question that how can help us to reduce accounting fraud in business today, It is not easy to have perfect answer of this question. However, in this study we can see that the significant of ethic in accouting fields. And the way that help to reduce accouting fraud in enviromental accounting today. In this part, I would like to show that sample of survey on accounting fraud in Hanoi. This survey carried out 100 accountants who are work in accouting fields. In additional, they are separate into two groups. The first group incude people who less experience and less possibility to break the rule in accounting satndard. Morover, ethic also relate to other factor as suppliers, customer, investor and other relation in business. So to keep the ethical for the accountant, who depend on dividual or group of accountant who have responsibilities in this field. To reduce the fraud in accounting field, we nees to apply the GAAP ( General Accepted Accounting Principal) in the system effectively.