Professional values of accountant

Basic principles of ethics of professional accountant and formalized in a corresponding code. However their observance is based on forming for the subjects of labour activity of the certain system of values, attended with a professional specific. A list of these data is not contain in one normative document, regulating organization and conduct of record-keeping. An author, on the basis of comparison of principles of ethics, model of motivation of personality and calculated values, made an effort distinguish the basic professional values of accountant.