An Ethics-Based Conceptual Framework for Accounting and Financial Reporting

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Khajavai Shokrollah; Sarmadini Abdolmajid; Pourgoudarzi Alireza

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Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2020 | Volume:7 | Issue:1 (24) Page(s): 25-44

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Title

An Ethics-Based Conceptual Framework for Accounting and Financial Reporting

Author(s)

Khajavai Shokrollah | Sarmadini Abdolmajid | Pourgoudarzi Alireza | Issue Writer Certificate

Keywords

Accounting TheoryQ1

Conceptual FrameworkQ1

EthicsQ1

Abstract

urpose: Current Conceptual Framework used by standardizing institutions focuses on some of a few groups of users. This means that social issues and ethical values come forward are considered in less. Therefore, attention to the desired effect of ethical values on accounting and financial reporting is considered necessary. Thus, the goal of this research is to present an accounting and financial reporting Conceptual Framework based on ethical values. Method: In order to do this, verified texts in Ethics and financial reporting context were explored by using content analysis and critical-analytical approach. Moreover, deductive reasoning method utilized to exclude intended Conceptual Framework. Results: Research findings led to a Conceptual Framework focuses on transparency role of financial reporting and formed in order to Justice, Truth, Fairness, Honesty, Trust and Stewardship. Conclusions: The results of the research indicate that the foundation of ethical values in accounting and financial reporting can lead to the main role of accounting, transparency. Contribution: The findings can provide insight into the field of accounting so that the ethical values be the basis of accounting and financial reporting.

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APA: Copy

Khajavai, Shokrollah, Sarmadini, Abdolmajid, & Pourgoudarzi, Alireza. (2020). An Ethics-Based Conceptual Framework for Accounting and Financial Reporting. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 7(1 (24) ), 25-44. SID. https://sid.ir/paper/359958/en

Vancouver: Copy

Khajavai Shokrollah, Sarmadini Abdolmajid, Pourgoudarzi Alireza. An Ethics-Based Conceptual Framework for Accounting and Financial Reporting. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2020;7(1 (24) ):25-44. Available from: https://sid.ir/paper/359958/en

IEEE: Copy

Shokrollah Khajavai, Abdolmajid Sarmadini, and Alireza Pourgoudarzi, “An Ethics-Based Conceptual Framework for Accounting and Financial Reporting,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 7, no. 1 (24) , pp. 25–44, 2020, [Online]. Available: https://sid.ir/paper/359958/en

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