Compilation of the ethical oath of Iranian accountants

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NAMAZI MOHAMMAD; RAJAB DOORY HOSSEIN

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Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2019 | Volume:3 | Issue:6 Page(s): 37-64

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Title

Compilation of the ethical oath of Iranian accountants

Author(s)

NAMAZI MOHAMMAD | RAJAB DOORY HOSSEIN | Issue Writer Certificate

Keywords

Accounting OathQ1

Professional EthicsQ1

AccountingQ2

Content AnalysisQ1

Abstract

The ethical oath is the most important moral covenant of professionals. The purpose of this research is to develop an ethical oath for Iranian accountants. In this regard, using the "Archival Method" of oaths of various professions including Kenyan auditors' oath, Texas accountants' oath, South African accountants' oath, Irish accountants' oath, Geneva oath, MBA oath, University directors' oath, economists' oath, Dutch bankers’ oath, National Association of Personal Financial Advisers’ oath, Hippocratic Financial Oath, financial and banking oath, and asset managers’ oath, were investigated and undergone "Content Analysis". Then, by creating a conceptual model, the weaknesses of the ethical oath of the Iranian Association of Certified Public Accountants (IACPA) is examined in five categories of form and face, content, stakeholders, principles, norms, and values. In the following, using the template and also the model of sustainable development of Accounting ethics in Iran, and based on the ethical oath of the IACPA, attempts are made to overcome the observed deficiencies and to introduce a new version of the oath in Iran on the basis of the relevant documentation. Also, changes were made based on the Delphi technique from the viewpoint of professional and academic experts. The findings show that the proposed oath overcome the deficiencies in the ethical oath of the IACPA. Also, changes were made from Using the "Delphi Technique" based on the view of 14 people of professional and academic experts. The findings showed that the most important from the experts' point of view are norms and values, and the least important for the form. As a result, the proposed invoice for Accounting was presented.

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APA: Copy

NAMAZI, MOHAMMAD, & RAJAB DOORY, HOSSEIN. (2019). Compilation of the ethical oath of Iranian accountants. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 3(6 ), 37-64. SID. https://sid.ir/paper/359683/en

Vancouver: Copy

NAMAZI MOHAMMAD, RAJAB DOORY HOSSEIN. Compilation of the ethical oath of Iranian accountants. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2019;3(6 ):37-64. Available from: https://sid.ir/paper/359683/en

IEEE: Copy

MOHAMMAD NAMAZI, and HOSSEIN RAJAB DOORY, “Compilation of the ethical oath of Iranian accountants,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 3, no. 6 , pp. 37–64, 2019, [Online]. Available: https://sid.ir/paper/359683/en

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