Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2015

Accounting frauds are happening with high frequency around the world. The severity of accounting scandals is increasing more and more with the bad consequences which may affect to not only companies but also stakeholders. Because of these facts, many researches and studies pay more attention to accounting ethics as a very important thing for practicing accounting in real business world. It is undeniable that the accountants play important role in the development and existence of each companies. They are such a solid foundation for the companies’ financial tower. Companies and organizations can only develop and achieve good corporate and ethical environment when their accountants are experienced as well as having high level of accounting ethics. The increasing of quantity as well as consequence levels of accounting frauds around the world is the warning alarm for the needs of transparent and objectivity in accounting. It is argued that the decision of doing fraud is depended on the specific contexts and circumstances affecting the mind of accountants. However, it is a small part of problems. The ethics always play bigger role for each making decision process in the accountant’s jobs. It also known as the ethics education is an indispensable subject in accounting programs of university as well as other training programs. The purpose of this paper is identifying factors that could affect to the accounting scandals. Besides, this paper also provides the big picture about the real issues of accounting ethics subjects in universities. It answers the question “Why are accounting scandals happening a lot in few years later?”.For getting the research’ results, I conducted some investigations with students, accountants, managers who are studying and working in financial sectors to evaluate the role of ethics accounting. This finding may provide different view for the thinking of accounting graduates about accounting ethics in the world of business.