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

Accounting behavior is the role important to society; it is sensitive concept to our social. Specially, with career that closely associated with economic activities such as accounting. Given the code of ethics for professional accountant, and the factors has contributed to accounting corruption. This study aims to examine the significance of ethic issues in order to ensure good professional accountant in corporate governance and sustainable business practices. In thesis, it carried out via survey of 167 accountants which divided two groups such as accountant and student major in accounting . Both of this groups show that accountants has experience and they has broken ethic than the one has less experience. So, the corruption raises the organization with customers, suppliers, employees and other individual, and also as a result of these acts as courtesy gifts, kickbacks and discriminatory pricing.