Background: There is a better way to identify profit management companies, and that is to focus on the motivation and ethical beliefs of managers. Therefore, the purpose of this study is to evaluate the ethical and immoral behaviors of earnings management.
Method: The method of conducting the present research in the category of qualitative research is descriptive-survey. The statistical population of the study consists of experts, university professors and experts in the field of earnings management and ethical principles and among them 19 people were selected as a statistical sample available. The research data was collected through a questionnaire and finally the data were evaluated and refined with a fuzzy network analysis model and the final proposed model was explained.
Results: Based on the final analysis, profit behaviors including ten behavioral strategies as a function of ethical pressures, organizational culture of power avoidance, ethical beliefs and ethical justification were considered as effective factors and their measurement components were identified and refined.
Conclusion: Under severe employee pressure, management sovereignty over employees and the organization, irresponsibility of subordinates in management negligence, turmoil and terrible complexity of affairs, utilitarianism, conflict of interests of the organization and individual preferences, were considered. Dimensions of ethical justification can cause financial and accounting employees to justify ethical and unethical behaviors of profit management.