SCIENCE AND ETHICS - PUBLIC USE OF ACCOUNTING EXPERTISE IN CONTEXT OF THE FINANCIAL CRISIS

Through the current period, marked by financial crisis, when opportunities tempt into taking risks, accounting expertise becomes necessary and useful in more and more commercial and criminal litigations. This paper brings into discussion the public use of accounting expertise, both as a scientific & professional research and as expertise in financial accounting. We intend to reveal some specific aspects related to the use of professional rules, in the setting of certain case studies that required competence and professional conscience. The linear relation between these ethical norms is often contradicted in practice, what makes identification of risks and factors of influence quite necessary.