Codifying Sustainable Development Pattern of Accounting Professional Ethics

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NAMAZI MOHAMMAD; RAJAB DORRI HOSSEIN; Roosta Meymandi Azam

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Journal: Ethics in Science and Technology Year:2018 | Volume:12 | Issue:4 Page(s): 0-0

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Title

Codifying Sustainable Development Pattern of Accounting Professional Ethics

Author(s)

NAMAZI MOHAMMAD | RAJAB DORRI HOSSEIN | Roosta Meymandi Azam | Issue Writer Certificate

Keywords

Accounting ethicQ1

Professional ethic's modelQ1

Accounting ethics constructsQ1

Sustainable developmentQ1

Abstract

Background The existence of professional ethics in accounting is very crucial, because accountants have effective roles in social and economic processes and without fidelity to their roles; they may cause irreparable damages to the society. In order to increase the effectiveness of professional ethics, the existence of patterns corresponded to the societies cultures is necessary. Because, to date, no significant and effective attempt has been flourished in Iran in this field, this study aims to present a practical and comprehensive model of the accounting professional ethics. Method In this study, first by adopting archival method, 569 Iranians published articles relating to professional ethics in different journals and dissertations associated with Accounting ethics, for the period of 2006-2015, were collected. Second, by employing content analysis, a novel model entitled Sustainable development Model of the Accounting ethical Standards (SDMAES) with its various constructs was presented. Third, the significance of the elements of each construct of the model was enumerated statistically via the Delphi Technique by seeking the opinion of the 15 professional experts in the Accounting ethics. Results Findings show that during span of the study, a total of 104 articles related to ethics were published in the accounting journals and there is a statistical significant difference between numbers of ethics articles published in various journals. The proposed model, which is based on the content analysis, consists of 4 constructs and 69 factors. The priority of the model is: individual construct, social construct, economic construct, and sustainable environmental construct. Conclusion The promulgated model is practical and shows the significance of professional ethics, constructs, and sub-factors of the model.

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APA: Copy

NAMAZI, MOHAMMAD, RAJAB DORRI, HOSSEIN, & Roosta Meymandi, Azam. (2018). Codifying Sustainable Development Pattern of Accounting Professional Ethics. ETHICS IN SCIENCE & TECHNOLOGY, 12(4 ), 0-0. SID. https://sid.ir/paper/407012/en

Vancouver: Copy

NAMAZI MOHAMMAD, RAJAB DORRI HOSSEIN, Roosta Meymandi Azam. Codifying Sustainable Development Pattern of Accounting Professional Ethics. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2018;12(4 ):0-0. Available from: https://sid.ir/paper/407012/en

IEEE: Copy

MOHAMMAD NAMAZI, HOSSEIN RAJAB DORRI, and Azam Roosta Meymandi, “Codifying Sustainable Development Pattern of Accounting Professional Ethics,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 12, no. 4 , pp. 0–0, 2018, [Online]. Available: https://sid.ir/paper/407012/en

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