Conceptual Modeling of Accounting Ethics and Survey of Accountants’ Viewpoints
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Abstract: (3095 Views) |
Background: Accounting Ethics’ concept (AE) is beyond a marginal notion such as code of ethics or disclosure of violation, but ethics is rooted in accounting foundations and so it relates to natural of accounting.
Methods: This research begins with the modeling AE’ Concept with archival method and then surveys the Accountants’ Viewpoints.
Results: The results suggest seven conceptual models of accounting ethics that every ones have different ethical criterions and functions. The survey of accountants indicates they agree with beyond self-interesting as bench of ethical action. But they disagree with power creation and benefits. Also they confirm, Harmony Creation, specification of the results and visibilities of behavior as accounting function.
Conclusion: Conceptual models of ethics in accounting show the capability of accounting in meeting of different concepts of ethics. Furthermore they show accounting not only has preventing role in bad behavior, but also cuases improvement of ethics |
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Keywords: Ethics, Harmony, Others, Power creation |
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Full-Text [PDF 167 kb]
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Type of Study: Research |
Subject:
Special Received: 2017/09/30 | Accepted: 2017/09/30 | Published: 2017/09/30
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