اخلاق حسابداري

Ethics in Accounting

Background: Accounting is both an essential practice and a vital profession in the economically developed world of today. It is an essential practice because the current economic system could not exist without it. A distinguishing mark of accounting profession is acceptance of the responsibility to the public. Society places even higher expectations on professionals. People need to have confidence in the quality of the complex services provided by professionals. So their services, especially financial statements should be highly competent, reliable, and objective. Then accountants must not only be well qualified but must also possess a high degree of professional integrity. A professionalʹs good reputation is one of his or her most important possessions. So ethics in accounting is of utmost importance to accounting professionals and those who rely on their services. However in Iran few researches have been done in accounting ethics. Methods: This research has been done with the use of various libraries and electronic databases. The paper first of all explains ethical principles and rules of conduct in accounting profession. Then it points out the most important ethical problems of the profession and their samples. Finally it suggests a few solutions for solving these problems and repetition of professional reputation. Conclusion: The future of the accounting profession depends on ethical leadership by accounting professionals and accounting educators. Leaders in the accounting profession and in academe should focus on calling individuals to excellence. By presenting the importance of high ethical standards, by teaching the importance of personal integrity, we summon current and future accountants to his or her nobility. In doing so, we ensure the future of the accounting profession, which will continue its historic role of fostering the success of the economy and the nation.