Relationship between Accounting Ethics with Decision Making Ability & Managers Behavior

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HAJIHA ZOHREH; rashki gazme ali

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Journal: Ethics in Science and Technology Year:2017 | Volume:12 | Issue:2 Page(s): 155-160

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Information Journal Paper

Title

Relationship between Accounting Ethics with Decision Making Ability & Managers Behavior

Author(s)

HAJIHA ZOHREH | rashki gazme ali | Issue Writer Certificate

Keywords

Accounting EthicsQ1

Decision-MakingQ2

BehaviorQ2

Abstract

Background The key to maintaining confidence of clients and the public is a professional and ethical conduct that make accountant act with integrity, objectivity, and independency. In this regard, every company should have a code of ethics that can minimize risk. This study sought to evaluate the effects of Accounting Ethics as a mechanism to enhance decision making and ethical Behavior of accountants, financial managers and CEOs in the private sector. Method The present study is descriptive-correlation. The population of study includes all accountants, financial managers and CEOs of the industrial park of Zahedan. Due to the limited population (N=230) sampling was not used. A standard questionnaire to collect data distributed between the population and finally 184 questionnaires were collected. Data were analyzed by data processing partial least squares (PLS) modeling method. Results The results showed that Accounting Ethics has impact on improvement of Decision-Making and Behavior of managers in the private sector. With reinforcement ethics in company, it should be hopeful to decisions and ethical Behaviors and remove concerns about the scandal at the company. Conclusion According to relationship of Accounting Ethics, manager's Behavior and decision making, it seems essential that professional bodies try to provide a comprehensive code of ethics that have appropriate sanction, since they will prevent the financial scandal and loss of professional reputation.

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APA: Copy

HAJIHA, ZOHREH, & rashki gazme, ali. (2017). Relationship between Accounting Ethics with Decision Making Ability & Managers Behavior. ETHICS IN SCIENCE & TECHNOLOGY, 12(2 ), 155-160. SID. https://sid.ir/paper/122881/en

Vancouver: Copy

HAJIHA ZOHREH, rashki gazme ali. Relationship between Accounting Ethics with Decision Making Ability & Managers Behavior. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2017;12(2 ):155-160. Available from: https://sid.ir/paper/122881/en

IEEE: Copy

ZOHREH HAJIHA, and ali rashki gazme, “Relationship between Accounting Ethics with Decision Making Ability & Managers Behavior,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 12, no. 2 , pp. 155–160, 2017, [Online]. Available: https://sid.ir/paper/122881/en

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