EVALUATING IMPACT OF MANAGEMENT ACCOUNTANTS PROFESSIONAL ETHICS ON MANAGEMENT ACCOUNTING INFORMATION QUALITY CHARACTERISTICS (BY USING ENTROPY-FUZZY)

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NIKOOMARAM H.; RAHNAMAYE RODPOSHTI F.; TOLOIE ESHLAGHI A.; TAGHIPOURYAN Y.

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Journal: MANAGEMENT ACCOUNTING Year:2014 | Volume:7 | Issue:20 Page(s): 49-66

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Title

EVALUATING IMPACT OF MANAGEMENT ACCOUNTANTS PROFESSIONAL ETHICS ON MANAGEMENT ACCOUNTING INFORMATION QUALITY CHARACTERISTICS (BY USING ENTROPY-FUZZY)

Author(s)

NIKOOMARAM H. | RAHNAMAYE RODPOSHTI F. | TOLOIE ESHLAGHI A. | TAGHIPOURYAN Y. | Issue Writer Certificate

Keywords

PROFESSIONAL ETHICSQ2

MANAGEMENT ACCOUNTINGQ2

MANAGEMENT ACCOUNTING INFORMATION QUALITY CHARACTERISTICSQ1

ENTROPYQ2

FUZZYQ2

Abstract

Organizations are more complex and increasing work immoral, illegal and irresponsible in occupational environments has attracted attention to ethics and its various effects.The main purpose of this research is evaluating impact of management accountants' PROFESSIONAL ETHICS on MANAGEMENT ACCOUNTING information quality characteristics (by using ENTROPY-Fuzzy). Weights calculated from the ENTROPY matrices used in the one of FUZZY steps.The statistics population includes Professional accountants working in industry who are familiar with the concepts of MANAGEMENT ACCOUNTING. In this research, a Data collection tool is questionnaire that Comply with the standards of ethics for management accountants, which has been developed by the America Management Accountants.Hypothesis testing shows that MANAGEMENT ACCOUNTING information has all the features of MANAGEMENT ACCOUNTING information quality characteristics.From the perspective of respondents and Based on the observations ratio, Relevance is a higher (wider range) than other qualitative characteristics and Accuracy, completeness and timeliness that is the extent of their range respectively. PROFESSIONAL ETHICS of MANAGEMENT ACCOUNTING in all aspects is effective on qualitative characteristics of accounting information on all aspects. This reflects the importance of PROFESSIONAL ETHICS in finance and accounting departments. from Among Aspects of management accountants' PROFESSIONAL ETHICS; professional competence has the greatest impact on MANAGEMENT ACCOUNTING information and then management accountant's objectivity and neutrality.

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APA: Copy

NIKOOMARAM, H., RAHNAMAYE RODPOSHTI, F., TOLOIE ESHLAGHI, A., & TAGHIPOURYAN, Y.. (2014). EVALUATING IMPACT OF MANAGEMENT ACCOUNTANTS PROFESSIONAL ETHICS ON MANAGEMENT ACCOUNTING INFORMATION QUALITY CHARACTERISTICS (BY USING ENTROPY-FUZZY). MANAGEMENT ACCOUNTING, 7(20), 49-66. SID. https://sid.ir/paper/198701/en

Vancouver: Copy

NIKOOMARAM H., RAHNAMAYE RODPOSHTI F., TOLOIE ESHLAGHI A., TAGHIPOURYAN Y.. EVALUATING IMPACT OF MANAGEMENT ACCOUNTANTS PROFESSIONAL ETHICS ON MANAGEMENT ACCOUNTING INFORMATION QUALITY CHARACTERISTICS (BY USING ENTROPY-FUZZY). MANAGEMENT ACCOUNTING[Internet]. 2014;7(20):49-66. Available from: https://sid.ir/paper/198701/en

IEEE: Copy

H. NIKOOMARAM, F. RAHNAMAYE RODPOSHTI, A. TOLOIE ESHLAGHI, and Y. TAGHIPOURYAN, “EVALUATING IMPACT OF MANAGEMENT ACCOUNTANTS PROFESSIONAL ETHICS ON MANAGEMENT ACCOUNTING INFORMATION QUALITY CHARACTERISTICS (BY USING ENTROPY-FUZZY),” MANAGEMENT ACCOUNTING, vol. 7, no. 20, pp. 49–66, 2014, [Online]. Available: https://sid.ir/paper/198701/en

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