نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکترای حسابداری، دانشگاه آزاد اسلامی واحد یزد، یزد، ایران
2 دانشیار گروه حسابداری ، دانشگاه آزاد اسلامی واحد یزد، یزد، ایران
3 استادیار گروه حسابداری، دانشگاه آزاد اسلامی واحد یزد، یزد، ایران
4 استادیار گروه مدیریت بازرگانی، دانشگاه آزاد اسلامی واحد یزد، یزد، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Introduction: Professional ethics is one of the requirements of the accounting profession. The services of accountants are useless without considering the trust of users. Trusting the services of accountants also follows the accountant's commitment to ethical principles. To increase the effect of professional ethics, it is necessary to have models in accordance with the culture of the society, and by knowing the criteria, the dimensions of the ethical responsibilities of accountants can be examined. Research method: This research is applied in terms of purpose and descriptive-survey in terms of type. In this research, the influential criteria of previous researches were identified and the number of 62 components with 5 indicators was selected; Then, the most important criteria were determined by the fuzzy screening method using a researcher-made questionnaire. Findings: According to experts, the components of professionalism and environmentalism are more important compared to other components and have an effect on the sustainable development of accountant's professional ethics, and individual, social and organizational components. It has been less important. Conclusion: Considering that the identified components have appropriate scientific support and can be operationalized, by determining the priority and operational definition of each of the components, the level of success of the institutions in the field of measurement and increasing the level can be determined. Defined professional ethics.
کلیدواژه‌ها [English]
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