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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   spring 2019 , Volume 8 , Number 29 ; Page(s) 187 To 202.

The Impact of Developing Ethical Behavior on Improving Professional Accountants' Behavior

* Department of Accounting, Kermanshah Azad University, Kermanshah, Iran/ Accounting Department of Kish International Campus, University of Tehran
The purpose of accounting is to provide useful information for economic decisions making. Therefore the accountants have a great responsibility to society. A distinguishing feature of the accountancy profession is acceptance of duty towards society and a having a high degree of deontology and honesty. This study is aimed to investigate the effects of development of ethical behavior on duty, support of the public interest and the accountants’ integrity. Methods: This study in terms of purpose is considered as an applied research and in terms of data collection is considered as a survey-descriptive study. The statistical population of the study consisted accounting professors, CFOs, CPAs and accounting doctoral and master's students. Data collection tools were researcher-made questionnaires. The Spearman correlation tests were used for analyzing data. The results showed that the betterment of ethical behavior in accounting have an impact of %13/0, %68/0 and %73/0 respectively on deontology, support of the public interest and integrity. The finding suggest that the accounting profession needs a model that could lead to the goal of promoting ethical behavior in the field; therefore, it is necessary to develop a training program for the purpose of increasing the ethical awareness by universities and professional associations.
Keyword(s): Accounting ethics education,deontology,development of ethical behavior,integrity,and public interest
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