سال انتشار: ۱۳۹۳

محل انتشار: کنفرانس بین المللی حسابداری و مدیریت

تعداد صفحات: ۸

نویسنده(ها):

Heydar Mohammadzadeh Salteh – Department of Accounting, Marand Branch, Islamic Azad University Marand, Iran.
Hossein ebrazi mayani – Department of Accounting, Marand Branch, Islamic Azad University Marand, Iran.
Mansour Alilou – Department of Accounting, Young Researchers Club, Salmas Branch, Islamic Azad University, Salmas, Iran
Mohsen padarvazi dezfuli – Department of Accounting, Marand Branch, Islamic Azad University Marand, Iran.

چکیده:

This paper focuses on the issue of ethics and public accounting deals and intends to examine the importance of ethics in the accounting profession. Morality is not an afterthought, but the basis for accounting firms. The accounting profession is one of the most organized and most disciplined professional world, due to the type and nature of the services they provide, you must have a valid and trusted. The high expectations for accounting professionals and the public should have confidence in the quality of services is complicated by the accounting profession. The information provided by accountants to be efficient, reliable True and fair-minded, then not only be qualified accountants and professional competence, but must also have a high degree of professional integrity and honesty. Moral scandals in many countries, causing extensive damage to the economy and society is the main cause of these scandals, has been declining moral standards in business. The work done by accountants and auditors require a high level of ethics. When the character of the community is shaken society is vulnerable to catastrophic. So to survive in a society that depends on the people with moral values. The result is that decisions are based on information provided by accountants behavior can be influenced. So the moral of the essential attributes and more important. The future of the accounting profession’s moral leadership by professional accountants and business leaders depend. It is necessary to explain the importance of high ethical standards and training, present and future accountants to lead honest.