AN ANALYTICAL STUDY OF ETHICAL VALUES OF ACCOUNTANTS IN POST GST ERA TOWARDS FINANCIAL REPORTING
Author(s):
DR(CA)NISHESH VILEKAR, DR.(CA) CHANDRASHEKHAR DEORE
Keywords:
GST, Accountants, Perception, Ethical values and presentation.
Abstract
GST has brought drastic changes in indirect tax system in India. It has amalgamated various central and state indirect taxes and minimised compliances. Under the GST regime, there are 3 kinds of Goods and Services Taxes such as IGST, CGST and SGST. The present study aimed to study and analyse ethical values of accounting profession through accountants’ perception. GST has given added responsibility towards financial reporting and increase the role of accountants. The study was under taken by referring various secondary sources and primary data about perception of working accountants was collected through well-structured questionnaire. Five-point likert scale was used for making inferences. The data was collected from, the sample size of 400 respondents from Mumbai. In order to analyse the study, frequency, percentage and weighted average method is used to draw conclusion of the study. The study concluded that presentation of financial statements requires compliance with GST and tax provisions. Accountant should not be influenced by management's undue pressure regarding alteration of accounts to create a rosy picture of the business.
Article Details
Unique Paper ID: 159011

Publication Volume & Issue: Volume 9, Issue 11

Page(s): 124 - 129
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