Identifying the components of accountant's professional ethics to explain the ethical responsibilities of accountants with a mixed approach (qualitative content analysis and fuzzy screening)

Document Type : Original Article

Authors

1 PhD student in accounting, Islamic Azad University, Yazd branch, Yazd, Iran

2 Associate Professor, Department of Accounting, Islamic Azad University, Yazd Branch, Yazd, Iran

3 Assistant Professor, Department of Accounting, Islamic Azad University, Yazd Branch, Yazd, Iran

4 Assistant Professor, Department of Business Management, Islamic Azad University, Yazd Branch, Yazd, Iran

Abstract

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.

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