Authors : Reza Zarei, Azadeh Esmaeeli and Safa Zarei
Abstract: The purpose of this study is to explore the concepts and theories of professional ethics in accounting and to present a general viewpoint toward them. This library-based study tried to investigate previous domestic and foreign studies on ethics and professional ethics regarding individual and organizational dimensions, particularly in accounting. Through the connection of the concepts, a theoretical framework was presented based on different dimensions of ethics. The findings of the study indicate that personal and professional factors affect the ethics of accountants in accounting workplace. Furthermore, the results show that despite the emphasis of researches on the influence of ethics on the efficiency and effectiveness of the accountants and auditors performance as well as needing a coherent code of ethics in all dimensions of accounting, no considerable effort has been made in order to develop professional ethics except for some branches such as independent auditing. Thus, by the end it is suggested that through the collaboration of university and professional associations in accounting and other related fields and by doing comprehensive and interdisciplinary researches to accomplish an inclusive code of ethics for the entire fields of accounting, an ethical integrity is achievable.
Reza Zarei, Azadeh Esmaeeli and Safa Zarei, 2016. Studying the Influential Factors on Ethics in Accounting and Auditing Regarding Personal Dimensions. International Business Management, 10: 1141-1150.