{"id":"https://openalex.org/W2120146427","doi":null,"title":"Morality, Ethics and True Image in Business Accounting","display_name":"Morality, Ethics and True Image in Business Accounting","publication_year":2011,"publication_date":"2011-06-01","ids":{"openalex":"https://openalex.org/W2120146427","mag":"2120146427"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:agr:journl:v:6(559):y:2011:i:6(559):p:47-54","doi":null,"is_oa":false,"landing_page_url":"http://www.ectap.ro/articol.php?id=600&rid=75","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["doaj"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doaj.org/article/b099439d4dba498a85895730005d4ecf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5070972516","display_name":"Ionel Bostan","orcid":"https://orcid.org/0000-0002-7653-7192","observed_orcids":["https://orcid.org/0000-0002-7653-7192"]},"institutions":[{"id":"https://openalex.org/I138164181","display_name":"Alexandru Ioan Cuza University","ror":"https://ror.org/022kvet57","country_code":"RO","type":"education","lineage":["https://openalex.org/I138164181"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Ionel BOSTAN","raw_affiliation_strings":["\n\t\t\t\tUniversity \u201cAl. I. Cuza\u201d, Ia\u015fi\n\t\t\t"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\n\t\t\t\tUniversity \u201cAl. I. Cuza\u201d, Ia\u015fi\n\t\t\t","institution_ids":["https://openalex.org/I138164181"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5058812442","display_name":"Carmen Luiza Costuleanu","orcid":"https://orcid.org/0000-0003-0071-4241","observed_orcids":["https://orcid.org/0000-0003-0071-4241"]},"institutions":[{"id":"https://openalex.org/I225921006","display_name":"Petre Andrei University of Ia\u0219i","ror":"https://ror.org/026qypj38","country_code":"RO","type":"education","lineage":["https://openalex.org/I225921006"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Carmen COSTULEANU","raw_affiliation_strings":["\n\t\t\t\tUniversity \u201cPetre Andrei\u2019, Ia\u015fi\n\t\t\t"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\n\t\t\t\tUniversity \u201cPetre Andrei\u2019, Ia\u015fi\n\t\t\t","institution_ids":["https://openalex.org/I225921006"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5019346894","display_name":"Emil Horomnea","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I138164181","display_name":"Alexandru Ioan Cuza University","ror":"https://ror.org/022kvet57","country_code":"RO","type":"education","lineage":["https://openalex.org/I138164181"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Emil HOROMNEA","raw_affiliation_strings":["\n\t\t\t\tUniversity \u201cAl. I. Cuza\u201d, Ia\u015fi\n\t\t\t"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\n\t\t\t\tUniversity \u201cAl. I. Cuza\u201d, Ia\u015fi\n\t\t\t","institution_ids":["https://openalex.org/I138164181"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5018474145","display_name":"Marcel Costuleanu","orcid":"https://orcid.org/0000-0003-2645-9533","observed_orcids":["https://orcid.org/0000-0003-2645-9533"]},"institutions":[{"id":"https://openalex.org/I304011483","display_name":"Grigore T. Popa University of Medicine and Pharmacy","ror":"https://ror.org/03hd30t45","country_code":"RO","type":"education","lineage":["https://openalex.org/I304011483"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Marcel COSTULEANU","raw_affiliation_strings":["\n\t\t\t\tUniversity of Medicine and Pharmacy \u201cGr. T. Popa\u201d, Ia\u015fi\n\t\t\t"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\n\t\t\t\tUniversity of Medicine and Pharmacy \u201cGr. T. Popa\u201d, Ia\u015fi\n\t\t\t","institution_ids":["https://openalex.org/I304011483"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.35293964,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8955000042915344,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8955000042915344,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.0828000009059906,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.01679999940097332,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/business-ethics","display_name":"business ethics","score":0.8489999771118164},{"id":"https://openalex.org/keywords/morality","display_name":"morality","score":0.6880000233650208},{"id":"https://openalex.org/keywords/accounting-ethics","display_name":"accounting ethics","score":0.6029999852180481},{"id":"https://openalex.org/keywords/minima-moralia","display_name":"Minima Moralia","score":0.703000009059906},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.7390000224113464},{"id":"https://openalex.org/keywords/homo-economicus","display_name":"homo economicus","score":0.8199999928474426},{"id":"https://openalex.org/keywords/honesty","display_name":"honesty","score":0.3149999976158142},{"id":"https://openalex.org/keywords/professionalism","display_name":"professionalism","score":0.5550000071525574}],"concepts":[{"id":"https://openalex.org/C200113983","wikidata":"https://www.wikidata.org/wiki/Q48324","display_name":"Morality","level":2,"score":0.7969647645950317},{"id":"https://openalex.org/C119232533","wikidata":"https://www.wikidata.org/wiki/Q873451","display_name":"Business ethics","level":2,"score":0.5972326397895813},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5392922163009644},{"id":"https://openalex.org/C115961682","wikidata":"https://www.wikidata.org/wiki/Q860623","display_name":"Image (mathematics)","level":2,"score":0.4124455749988556},{"id":"https://openalex.org/C55587333","wikidata":"https://www.wikidata.org/wiki/Q1133029","display_name":"Engineering ethics","level":1,"score":0.36619678139686584},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3489213287830353},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3427565097808838},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3409312069416046},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3295470178127289},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3005775213241577},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.25974422693252563},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.22195583581924438},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.1718226671218872},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.12528187036514282},{"id":"https://openalex.org/C31972630","wikidata":"https://www.wikidata.org/wiki/Q844240","display_name":"Computer vision","level":1,"score":0.11974406242370605}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:RePEc:agr:journl:v:6(559):y:2011:i:6(559):p:47-54","doi":null,"is_oa":false,"landing_page_url":"http://www.ectap.ro/articol.php?id=600&rid=75","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:b099439d4dba498a85895730005d4ecf","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/b099439d4dba498a85895730005d4ecf","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Theoretical and Applied Economics, Vol XVIII, Iss 6, Pp 47-54 (2011)","raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:doaj.org/article:b099439d4dba498a85895730005d4ecf","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/b099439d4dba498a85895730005d4ecf","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Theoretical and Applied Economics, Vol XVIII, Iss 6, Pp 47-54 (2011)","raw_type":"article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W2338180783"],"related_works":["https://openalex.org/W2323241716","https://openalex.org/W6997359925","https://openalex.org/W582807141","https://openalex.org/W82782957","https://openalex.org/W2125668336","https://openalex.org/W7048930417","https://openalex.org/W7217354294","https://openalex.org/W2977274800","https://openalex.org/W7111175900","https://openalex.org/W3120478801"],"abstract_inverted_index":{"By":[0],"its":[1],"nature,":[2],"the":[3,31,65,68,71,87,104,110,113,126,130,134,142,156,159,174,181,199,222],"accounting":[4,175,200],"field":[5],"is":[6,177,216],"in":[7,41,92,103,133,203],"a":[8,100,169],"close":[9],"connection":[10],"with":[11,162],"ethics,":[12],"morality":[13,52],"and":[14,21,29,43,89,118,185],"religion.":[15],"The":[16,107,137,153,165,196],"concepts":[17,182],"of":[18,64,67,73,129,139,148,151,155,171,173,183,198,208,225],"morality,":[19],"ethics":[20,72],"religion":[22],"are":[23,35],"closely":[24],"connected":[25],"to":[26,79,217,231],"each":[27],"other":[28],"at":[30],"same":[32,143,160],"time":[33,144],"they":[34],"complementary.":[36],"How":[37,57],"many":[38,45,58],"bankrupts":[39],"occurred":[40],"economy":[42],"how":[44],"human":[46],"dramas":[47],"could":[48,61],"be":[49,62],"avoided":[50],"if":[51,70],"should":[53],"have":[54,76,230],"been":[55,77],"present?":[56],"rich":[59],"people":[60],"aware":[63],"sufferings":[66],"majority":[69],"business":[74,135],"would":[75],"known":[78],"them?":[80],"In":[81],"our":[82,93],"everyday":[83],"living,":[84],"all":[85],"over":[86],"world":[88],"maybe":[90],"especially":[91],"Romanian":[94],"space,":[95],"we":[96,229,234,238,242],"very":[97],"much":[98],"need":[99],"\u201cminima":[101],"moralia\u201d":[102],"businesses":[105],"field.":[106,136],"fiddle":[108],"from":[109],"public":[111],"money,":[112],"fiscal":[114],"evasion,":[115],"reprogrammed":[116],"payments":[117],"payment":[119],"exemptions":[120],"represent":[121],"main":[122],"objectives":[123],"when":[124],"starting":[125],"serious":[127,206],"campaign":[128],"moral":[131,186],"sanitation":[132],"temptation":[138],"money":[140],"appeared":[141],"as":[145,168],"\u201cscene\u201d":[146],"entering":[147],"this":[149],"sign":[150],"value.":[152],"mirage":[154],"fortune":[157],"has":[158],"age":[161],"\u201chomo":[163],"oeconomicus\u201d.":[164],"true":[166],"image,":[167],"criterion":[170],"performance":[172],"field,":[176],"basal":[178],"established":[179],"on":[180],"ethical":[184],"nature:":[187],"truth,":[188],"honesty,":[189],"regularity,":[190],"reality,":[191],"neutrality,":[192],"continuity,":[193],"permanency,":[194],"etc.":[195],"achievement":[197],"truth":[201],"claims,":[202],"equal":[204],"parts,":[205],"elements":[207],"professionalism.":[209],"A":[210],"real":[211,220],"\u201cfire":[212],"test\u201d":[213],"for":[214],"us":[215],"prove":[218],"through":[219],"facts":[221],"absolute":[223],"governing":[224],"an":[226],"unwritten":[227],"law:":[228],"say":[232],"what":[233,241],"think":[235],"and,":[236],"mostly,":[237],"must":[239],"do":[240],"say.":[243]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":4}],"updated_date":"2026-10-13T10:08:12.033832","created_date":"2016-06-24T00:00:00"}