Abstract. By its nature, the accounting field is in a close connection with ethics, morality and religion. The concepts of morality, ethics and religion are closely connected to each other and at the same time they are complementary. How many bankrupts occurred in economy and how many human dramas could be avoided if morality should have been present? How many rich people could be aware of the sufferings of the majority if the ethics of business would have been known to them? In our everyday living, all over the world and maybe especially in our Romanian space, we very much need a “minima moralia” in the businesses field. The fiddle from the public money, the fiscal evasion, reprogrammed payments and payment exemptions represent main objectives when starting the serious campaign of the moral sanitation in the business field. The temptation of money appeared the same time as “scene” entering of this sign of value. The mirage of the fortune has the same age with “homo oeconomicus”. The true image, as a criterion of performance of the accounting field, is basal established on the concepts of ethical and moral nature: truth, honesty, regularity, reality, neutrality, continuity, permanency, etc. The achievement of the accounting truth claims, in equal parts, serious elements of professionalism. A real “fire test” for us is to prove through real facts the absolute governing of an unwritten law: we have to say what we think and, mostly, we must do what we say.

Keywords: morality; ethics; religion; true image; deontology; businesses.