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:: Volume 7, Issue 3 (11-2012) ::
2012, 7(3): 53-64 Back to browse issues page
Conceptual Modeling of Accounting Ethics and Survey of Accountants’ Viewpoints
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
Keywords: Ethics, Harmony, Others, Power creation
Full-Text [PDF 167 kb]   (1733 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/09/30 | Accepted: 2017/09/30 | Published: 2017/09/30
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Conceptual Modeling of Accounting Ethics and Survey of Accountants’ Viewpoints . Ethics in Science and Technology 2012; 7 (3) :53-64
URL: http://ethicsjournal.ir/article-1-689-en.html


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Volume 7, Issue 3 (11-2012) Back to browse issues page
فصلنامه اخلاق در علوم و فناوری Ethics in Science and Technology
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