Background: Accounting training program focused on training of performance calculations and accounting theories, traditionally and the role of ethics has been ignored. The aim of this study was to investigate the relationship between individual and social structures and necessity of training professional ethics to students of accounting.
Method: The study is a descriptive research. Population of study includes 274 teachers and faculty members of Chaharmahal &Bakhtiari province who training accounting. The sample size based on random sampling and Cochran includes 160 people. Data were collected by the questionnaire and to describe the data, descriptive statistics and Mann-Whitney U test, Kruskal-Wallis test was used.
Results: There is no significant relationship between social structure of education level and necessity of training professional ethics. There is a significant relationship between gender of teachers and necessity training professional ethics. Also, there is a significant relationship between age and experience of teachers and necessity of training professional ethics.
Conclusion: Responsibility towards the training of accountants familiar with the educational system through dedicated ethics in educational curriculum leads to the commitment to ethics in accountants.