DOI Prefix : 10.9780 | Journal DOI : 10.9780/22307850
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Volume : IV, Issue : XI, December - 2014

ROLE OF ETHICS IN PROFESSIONAL ACCOUNTING AND EFFECT ON MANAGEMENT DECISION-MAKING

Hamid Saremi, Nader Naghshbandi

DOI : 10.9780/22307850, By : Laxmi Book Publication

Abstract :

Accounting professional ethics, it is important that the professional integrity and ability directly accounting for the impact of public trust. Ethic the collection of sentences that determine the truth or falseness judgments of behavior in a society will be specified. But this kind of sentences varied and sometimes is contradictory and a lot depends on the position and vision dimension. Moreover, although moral transformation of society according to its own dynamics, but can not be adapted itself to severe changes. Information age means the process of increasing importance to information production process towards the production of goods and energy. In this process, the main source of production is humans and most activities are innovation and creativity and the exchange of information. In addition to the information age makes network communication is obvious that the conditions of its own ethical response also seek de. The important thing is that judging people on things true or false, strongly on their performance as the main factor is the effect of production and exchange information.the nature of accountant’s work puts them in a special position of trust in relation to their clients, employers and general people, who trust on their professional judgment and guidance in making decisions. The Moral Accounting for Professional Accountants And those who rely on accounting services is very important. Businesses rely heavily on accounting ethics, whether they're aware of it or not. Unless investors, creditors and managers can be reasonably confident that the financial record keeping practices of their accounting professionals are honest, straightforward and consistent with industry standards, it is unlikely they can trust their records' accuracy.

Keywords :


Article :


Cite This Article :

Hamid Saremi, Nader Naghshbandi(2014). ROLE OF ETHICS IN PROFESSIONAL ACCOUNTING AND EFFECT ON MANAGEMENT DECISION-MAKING. Indian Streams Research Journal, Vol. IV, Issue. XI, DOI : 10.9780/22307850, http://isrj.org/UploadedData/5717.pdf

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  313. Nasser Khalili &Hoshanag kochek Shostari “Ethic in Management and Business “, 2005, Anvar Danish pub.
  314. Ahad Faramarz Ghara Malaki, “obstacles of professional ethic in organizations “, 2007, bashera pub.
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  316. Madan Lal Bhasin, Corporate Accounting Fraud: ACase Study of Satyam Computers Limited, Open Journal of
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  318. Hoshang Kochak shoshtari “step by step with ethic management and its improvement methods, 2006, gam be gam
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  325. Pioneering in Ethics Teaching: The Case of Management Accounting in Iranian Universities, Babak
  326. Collins, D., “Five Levees for Improving Ethical Performance,” Strategic Finance, June 2006
  327. Alexander, Jeffrey Craig, (2002). "Ethics in Accounting?" University of Tennessee Honors Thesis Projects.
  328. Madan Lal Bhasin, Corporate Accounting Fraud: ACase Study of Satyam Computers Limited, Open Journal of
  329. Shames Afagh Yavari,”Professional ethic in Management “, 2007, Fra pub.
  330. Statement Fraud,” Journal of Forensic & Investigative Accounting
  331. Ahad Faramarz Ghara Malaki, “obstacles of professional ethic in organizations “, 2007, bashera pub.
  332. Pioneering in Ethics Teaching: The Case of Management Accounting in Iranian Universities, Babak
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  341. Madan Lal Bhasin, Corporate Accounting Fraud: ACase Study of Satyam Computers Limited, Open Journal of
  342. Hasan Kamali,” ManifestatImam of Imam Ali „s Management”, 2001, Modaber pub.
  343. Shames Afagh Yavari,”Professional ethic in Management “, 2007, Fra pub.
  344. Statement Fraud,” Journal of Forensic & Investigative Accounting
  345. Ghasem Vaseghi “The Lessons of ethic Management”, 2005, Amir Kabir PUB.
  346. Jamshidinavid , International SAMANM Journal of Marketing and Management
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  350. Abdul Hussein Palvani&Mohebolaha golpagani”under the auspices of intellectuality and Ethic in management”,
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  373. Ethics Resource Center, “2005 National Business Ethics Survey (NBES),” Washington, D.C., 2005
  374. The office of completion of Technique regulation standards of management organization
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  376. Statement Fraud,” Journal of Forensic & Investigative Accounting
  377. Abdul Hussein Palvani&Mohebolaha golpagani”under the auspices of intellectuality and Ethic in management”,
  378. Collins, D., “Five Levees for Improving Ethical Performance,” Strategic Finance, June 2006
  379. “ethic of agents”, 2003, high institute of research and training pub.
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  381. Hoshang Kochak shoshtari “step by step with ethic management and its improvement methods, 2006, gam be gam
  382. Abdul Hussein Palvani&Mohebolaha golpagani”under the auspices of intellectuality and Ethic in management”,
  383. Alexander, Jeffrey Craig, (2002). "Ethics in Accounting?" University of Tennessee Honors Thesis Projects.
  384. Hasan Kamali,” ManifestatImam of Imam Ali „s Management”, 2001, Modaber pub.
  385. Shames Afagh Yavari,”Professional ethic in Management “, 2007, Fra pub.
  386. Statement Fraud,” Journal of Forensic & Investigative Accounting
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  392. Madan Lal Bhasin, Corporate Accounting Fraud: ACase Study of Satyam Computers Limited, Open Journal of
  393. Ahad Faramarz Ghara Malaki, “professional ethic in civilization of Iran&Islam”, 2008, Anvar Danish Pub.
  394. Ethics Resource Center, “2005 National Business Ethics Survey (NBES),” Washington, D.C., 2005
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  404. Pioneering in Ethics Teaching: The Case of Management Accounting in Iranian Universities, Babak
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  408. Jamshidinavid , International SAMANM Journal of Marketing and Management
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  411. Ethics Resource Center, “2005 National Business Ethics Survey (NBES),” Washington, D.C., 2005
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  413. Hoshang Kochak shoshtari “step by step with ethic management and its improvement methods, 2006, gam be gam
  414. Ahad Faramarz Ghara Malaki, “professional ethic in civilization of Iran&Islam”, 2008, Anvar Danish Pub.
  415. Ethics Resource Center, “2005 National Business Ethics Survey (NBES),” Washington, D.C., 2005
  416. Ahad Faramarz Ghara Malaki, “professional ethic in civilization of Iran&Islam”, 2008, Anvar Danish Pub.
  417. Ethics Resource Center, “2005 National Business Ethics Survey (NBES),” Washington, D.C., 2005
  418. Collins, D., “Five Levees for Improving Ethical Performance,” Strategic Finance, June 2006
  419. Alexander, Jeffrey Craig, (2002). "Ethics in Accounting?" University of Tennessee Honors Thesis Projects.
  420. Nasser Khalili &Hoshanag kochek Shostari “Ethic in Management and Business “, 2005, Anvar Danish pub.
  421. Pioneering in Ethics Teaching: The Case of Management Accounting in Iranian Universities, Babak
  422. Hasan Kamali,” ManifestatImam of Imam Ali „s Management”, 2001, Modaber pub.
  423. The office of completion of Technique regulation standards of management organization
  424. Shames Afagh Yavari,”Professional ethic in Management “, 2007, Fra pub.
  425. Statement Fraud,” Journal of Forensic & Investigative Accounting
  426. Hasan Kamali,” ManifestatImam of Imam Ali „s Management”, 2001, Modaber pub.
  427. Madan Lal Bhasin, Corporate Accounting Fraud: ACase Study of Satyam Computers Limited, Open Journal of
  428. Shames Afagh Yavari,”Professional ethic in Management “, 2007, Fra pub.
  429. Statement Fraud,” Journal of Forensic & Investigative Accounting
  430. “ethic of agents”, 2003, high institute of research and training pub.
  431. Abdul Hussein Palvani&Mohebolaha golpagani”under the auspices of intellectuality and Ethic in management”,
  432. Accounting, 2013, 2, 26-38
  433. Abdul Hussein Palvani&Mohebolaha golpagani”under the auspices of intellectuality and Ethic in management”,
  434. “ethic of agents”, 2003, high institute of research and training pub.
  435. Alexander, Jeffrey Craig, (2002). "Ethics in Accounting?" University of Tennessee Honors Thesis Projects.
  436. Collins, D., “Five Levees for Improving Ethical Performance,” Strategic Finance, June 2006
  437. Seyd Mohamed Arabi “ethic in Management”p.28-49, 2oo3, Office of Cultural Research of Farda pub .Iran.
  438. Z. Rezaee and B. L. Kedia, “Role of Corporate Govern- ance Participants in Preventing and Detecting Financial
  439. Hasan Kamali,” ManifestatImam of Imam Ali „s Management”, 2001, Modaber pub.
  440. Seyd Mohamed Arabi “ethic in Management”p.28-49, 2oo3, Office of Cultural Research of Farda pub .Iran.
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  446. Hoshang Kochak shoshtari “step by step with ethic management and its improvement methods, 2006, gam be gam
  447. The office of completion of Technique regulation standards of management organization
  448. Ghasem Vaseghi “The Lessons of ethic Management”, 2005, Amir Kabir PUB.
  449. Jamshidinavid , International SAMANM Journal of Marketing and Management
  450. Collins, D., “Five Levees for Improving Ethical Performance,” Strategic Finance, June 2006
  451. Alexander, Jeffrey Craig, (2002). "Ethics in Accounting?" University of Tennessee Honors Thesis Projects.
  452. Madan Lal Bhasin, Corporate Accounting Fraud: ACase Study of Satyam Computers Limited, Open Journal of
  453. Ghasem Vaseghi “The Lessons of ethic Management”, 2005, Amir Kabir PUB.
  454. Jamshidinavid , International SAMANM Journal of Marketing and Management
  455. Hasan Kamali,” ManifestatImam of Imam Ali „s Management”, 2001, Modaber pub.
  456. The office of completion of Technique regulation standards of management organization
  457. Ghasem Vaseghi “The Lessons of ethic Management”, 2005, Amir Kabir PUB.
  458. Jamshidinavid , International SAMANM Journal of Marketing and Management
  459. Ghasem Vaseghi “The Lessons of ethic Management”, 2005, Amir Kabir PUB.
  460. Jamshidinavid , International SAMANM Journal of Marketing and Management
  461. Accounting, 2013, 2, 26-38
  462. Ghasem Vaseghi “The Lessons of ethic Management”, 2005, Amir Kabir PUB.
  463. Jamshidinavid , International SAMANM Journal of Marketing and Management
  464. Ghasem Vaseghi “The Lessons of ethic Management”, 2005, Amir Kabir PUB.
  465. Jamshidinavid , International SAMANM Journal of Marketing and Management
  466. Abdul Hussein Palvani&Mohebolaha golpagani”under the auspices of intellectuality and Ethic in management”,
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  469. Ethics Resource Center, “2005 National Business Ethics Survey (NBES),” Washington, D.C., 2005
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  473. Jamshidinavid , International SAMANM Journal of Marketing and Management
  474. Nasser Khalili &Hoshanag kochek Shostari “Ethic in Management and Business “, 2005, Anvar Danish pub.
  475. Pioneering in Ethics Teaching: The Case of Management Accounting in Iranian Universities, Babak
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  478. Ethics Resource Center, “2005 National Business Ethics Survey (NBES),” Washington, D.C., 2005
  479. Nasser Khalili &Hoshanag kochek Shostari “Ethic in Management and Business “, 2005, Anvar Danish pub.
  480. Pioneering in Ethics Teaching: The Case of Management Accounting in Iranian Universities, Babak
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  482. pub.
  483. Ahad Faramarz Ghara Malaki, “obstacles of professional ethic in organizations “, 2007, bashera pub.
  484. Hasan Kamali,” ManifestatImam of Imam Ali „s Management”, 2001, Modaber pub.
  485. Ahad Faramarz Ghara Malaki, “professional ethic in civilization of Iran&Islam”, 2008, Anvar Danish Pub.
  486. Collins, D., “Five Levees for Improving Ethical Performance,” Strategic Finance, June 2006
  487. Alexander, Jeffrey Craig, (2002). "Ethics in Accounting?" University of Tennessee Honors Thesis Projects.
  488. Ethics Resource Center, “2005 National Business Ethics Survey (NBES),” Washington, D.C., 2005
  489. “ethic of agents”, 2003, high institute of research and training pub.
  490. Madan Lal Bhasin, Corporate Accounting Fraud: ACase Study of Satyam Computers Limited, Open Journal of
  491. Seyd Mohamed Arabi “ethic in Management”p.28-49, 2oo3, Office of Cultural Research of Farda pub .Iran.
  492. Z. Rezaee and B. L. Kedia, “Role of Corporate Govern- ance Participants in Preventing and Detecting Financial
  493. Hasan Kamali,” ManifestatImam of Imam Ali „s Management”, 2001, Modaber pub.
  494. Accounting, 2013, 2, 26-38
  495. The office of completion of Technique regulation standards of management organization
  496. Hasan Kamali,” ManifestatImam of Imam Ali „s Management”, 2001, Modaber pub.
  497. pub.
  498. Abdul Hussein Palvani&Mohebolaha golpagani”under the auspices of intellectuality and Ethic in management”,
  499. pub.
  500. Seyd Mohamed Arabi “ethic in Management”p.28-49, 2oo3, Office of Cultural Research of Farda pub .Iran.
  501. Z. Rezaee and B. L. Kedia, “Role of Corporate Govern- ance Participants in Preventing and Detecting Financial
  502. Mohammad Ali Tosi, Not for a piece of Bread, the commercial mores &management ethic, 2006, Shaba Pub.
  503. Mohammad Ali Tosi, Not for a piece of Bread, the commercial mores &management ethic, 2006, Shaba Pub.
  504. Madan Lal Bhasin, Corporate Accounting Fraud: ACase Study of Satyam Computers Limited, Open Journal of
  505. Abdul Hussein Palvani&Mohebolaha golpagani”under the auspices of intellectuality and Ethic in management”,
  506. Ahad Faramarz Ghara Malaki, “professional ethic in civilization of Iran&Islam”, 2008, Anvar Danish Pub.
  507. Ethics Resource Center, “2005 National Business Ethics Survey (NBES),” Washington, D.C., 2005
  508. Accounting, 2013, 2, 26-38
  509. Shames Afagh Yavari,”Professional ethic in Management “, 2007, Fra pub.
  510. Statement Fraud,” Journal of Forensic & Investigative Accounting
  511. Shames Afagh Yavari,”Professional ethic in Management “, 2007, Fra pub.
  512. Statement Fraud,” Journal of Forensic & Investigative Accounting
  513. Shames Afagh Yavari,”Professional ethic in Management “, 2007, Fra pub.
  514. Statement Fraud,” Journal of Forensic & Investigative Accounting
  515. pub.
  516. Seyd Mohamed Arabi “ethic in Management”p.28-49, 2oo3, Office of Cultural Research of Farda pub .Iran.
  517. Z. Rezaee and B. L. Kedia, “Role of Corporate Govern- ance Participants in Preventing and Detecting Financial
  518. Seyd Mohamed Arabi “ethic in Management”p.28-49, 2oo3, Office of Cultural Research of Farda pub .Iran.
  519. Z. Rezaee and B. L. Kedia, “Role of Corporate Govern- ance Participants in Preventing and Detecting Financial
  520. pub.
  521. Accounting, 2013, 2, 26-38
  522. Nasser Khalili &Hoshanag kochek Shostari “Ethic in Management and Business “, 2005, Anvar Danish pub.
  523. Pioneering in Ethics Teaching: The Case of Management Accounting in Iranian Universities, Babak
  524. Ghasem Vaseghi “The Lessons of ethic Management”, 2005, Amir Kabir PUB.
  525. Jamshidinavid , International SAMANM Journal of Marketing and Management
  526. Nasser Khalili &Hoshanag kochek Shostari “Ethic in Management and Business “, 2005, Anvar Danish pub.
  527. Pioneering in Ethics Teaching: The Case of Management Accounting in Iranian Universities, Babak
  528. Ahad Faramarz Ghara Malaki, “professional ethic in civilization of Iran&Islam”, 2008, Anvar Danish Pub.
  529. Ethics Resource Center, “2005 National Business Ethics Survey (NBES),” Washington, D.C., 2005
  530. June 2005, Eze institute pub. –
  531. Hoshang Kochak shoshtari “step by step with ethic management and its improvement methods, 2006, gam be gam
  532. Nasser Khalili &Hoshanag kochek Shostari “Ethic in Management and Business “, 2005, Anvar Danish pub.
  533. Pioneering in Ethics Teaching: The Case of Management Accounting in Iranian Universities, Babak
  534. “ethic of agents”, 2003, high institute of research and training pub.
  535. pub.
  536. The office of completion of Technique regulation standards of management organization
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  538. pub.
  539. The office of completion of Technique regulation standards of management organization
  540. Collins, D., “Five Levees for Improving Ethical Performance,” Strategic Finance, June 2006
  541. Alexander, Jeffrey Craig, (2002). "Ethics in Accounting?" University of Tennessee Honors Thesis Projects.
  542. Abdul Hussein Palvani&Mohebolaha golpagani”under the auspices of intellectuality and Ethic in management”,
  543. Madan Lal Bhasin, Corporate Accounting Fraud: ACase Study of Satyam Computers Limited, Open Journal of
  544. Shames Afagh Yavari,”Professional ethic in Management “, 2007, Fra pub.
  545. Statement Fraud,” Journal of Forensic & Investigative Accounting
  546. Collins, D., “Five Levees for Improving Ethical Performance,” Strategic Finance, June 2006
  547. Alexander, Jeffrey Craig, (2002). "Ethics in Accounting?" University of Tennessee Honors Thesis Projects.
  548. “ethic of agents”, 2003, high institute of research and training pub.
  549. pub.
  550. Ghasem Vaseghi “The Lessons of ethic Management”, 2005, Amir Kabir PUB.
  551. Jamshidinavid , International SAMANM Journal of Marketing and Management
  552. Hasan Kamali,” ManifestatImam of Imam Ali „s Management”, 2001, Modaber pub.
  553. Ahad Faramarz Ghara Malaki, “obstacles of professional ethic in organizations “, 2007, bashera pub.
  554. Shames Afagh Yavari,”Professional ethic in Management “, 2007, Fra pub.
  555. Statement Fraud,” Journal of Forensic & Investigative Accounting
  556. pub.
  557. Shames Afagh Yavari,”Professional ethic in Management “, 2007, Fra pub.
  558. Statement Fraud,” Journal of Forensic & Investigative Accounting
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  560. Mohammad Ali Tosi, Not for a piece of Bread, the commercial mores &management ethic, 2006, Shaba Pub.
  561. Abdul Hussein Palvani&Mohebolaha golpagani”under the auspices of intellectuality and Ethic in management”,
  562. Mohammad Ali Tosi, Not for a piece of Bread, the commercial mores &management ethic, 2006, Shaba Pub.
  563. Ahad Faramarz Ghara Malaki, “obstacles of professional ethic in organizations “, 2007, bashera pub.
  564. pub.
  565. Ahad Faramarz Ghara Malaki, “obstacles of professional ethic in organizations “, 2007, bashera pub.
  566. June 2005, Eze institute pub. –
  567. Hoshang Kochak shoshtari “step by step with ethic management and its improvement methods, 2006, gam be gam
  568. Accounting, 2013, 2, 26-38
  569. “ethic of agents”, 2003, high institute of research and training pub.
  570. Ahad Faramarz Ghara Malaki, “obstacles of professional ethic in organizations “, 2007, bashera pub.
  571. pub.
  572. Ghasem Vaseghi “The Lessons of ethic Management”, 2005, Amir Kabir PUB.
  573. Jamshidinavid , International SAMANM Journal of Marketing and Management
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  575. Hasan Kamali,” ManifestatImam of Imam Ali „s Management”, 2001, Modaber pub.
  576. The office of completion of Technique regulation standards of management organization
  577. Hasan Kamali,” ManifestatImam of Imam Ali „s Management”, 2001, Modaber pub.
  578. Accounting, 2013, 2, 26-38
  579. Accounting, 2013, 2, 26-38
  580. Nasser Khalili &Hoshanag kochek Shostari “Ethic in Management and Business “, 2005, Anvar Danish pub.
  581. Pioneering in Ethics Teaching: The Case of Management Accounting in Iranian Universities, Babak
  582. June 2005, Eze institute pub. –
  583. Hoshang Kochak shoshtari “step by step with ethic management and its improvement methods, 2006, gam be gam
  584. Ghasem Vaseghi “The Lessons of ethic Management”, 2005, Amir Kabir PUB.

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