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

Along with the development of the world economy, all systems from managerial system to operational ones in the business are always required to update over the time. Accounting system is no expectation. The advance in the techology as well as in the knowledge of accountants is making a great contribution to the success of accouting field. Nevertheless, negative news involved in accounting ethics is not nonstop. Accounting fraud still continues to exist in business enviroment, which raises an alarming problem for the globle economy. To deeply analyze this situation, the project will bring a general view and some existing issue in accounting ethics all over the world, especially in Vietnam. Based on the data obtained from a small-scale resaerch carried out in Hanoi, the paper discusses how much extent accountants comply with accounting ethics and what factors led to accounting fraud in Vietnam organizations. After all, the solutions to this problem are also mentioned in the conclusion. One key point in the solution is the emphasis on the crucial role of accounting ethics education. It is a belief that the project will contribute an important support in decreasing the level of accounting fraud in the future.