Research methodology
This study is designed on the bases of the quantitative research method. In order to
establish whether virtues, working environment and knowledge of the code of ethics
predetermine accountants’ perceived ethical behaviour, a study was conducted involving a
survey of professional accountants in business by asking them to assess whether or not the
presented virtues are important in accountant’s work and evaluate the given cases in
accountant’s work which are likely to cause the problems of professional ethics.
In order to measure the perception of ethical behaviour the respondents were