Volume 13, Issue 1 (Occupational Medicine Quarterly Journal 2021)
tkj 2021, 13(1): 62-80 |
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Ethics code: IR.IAU.YAZD.REC.1399.041
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mirhosseini M, Moinuddin M, Hirani F, Hatami Nasab , S H. Analyzing the most effective indicators of accountant professional ethics: the inevitable necessity for assessing the safe behavior of accountants. tkj 2021; 13 (1) :62-80
URL: http://tkj.ssu.ac.ir/article-1-1101-en.html
URL: http://tkj.ssu.ac.ir/article-1-1101-en.html
Islamic Azad University, Yazd Branch , : mahmoudmoein@iauyazd.ac.ir
Abstract: (1438 Views)
Introduction: Morality is very important in human life because human humanity is formed when moral values are crystallized in him. Every human being is evaluated to the extent of the emergence of moral values in thoughts, speech, and behavior, the first manifestation of a person in society is that person's morality. To increase the impact of professional ethics, it is necessary to have patterns that are consistent with culture and society, and by recognizing them, the dimensions of safe behavior by accountants can be explored.
Materials and Methods: This research is based on a combined method. Because in this research, both quantitative and qualitative approaches have been used in data collection and analysis, a combination of findings and conclusions. In the present study, data collection has been done through library and field research methods. Statistics consists of theoretical texts related to accounting professional ethics. In this study, using a researcher-made questionnaire, effective criteria based on previous research were identified and finally, 25 sub-components in the form of 5 indicators were identified as the most important factors of professional ethics. In this study, NVIVO software (in the content analysis section) Used.
Results: According to experts, the components of professionalism and organization are more important than other criteria and affect the sustainable development of safe behavior and professional ethics of the accountant.
Conclusion: By understanding the professional ethics of accountants and identifying its basic components in different dimensions and determining the importance of each of them, a specific framework or format for accountants to observe or not to observe professional ethics and the desire to act based on Design and implement a code of professional conduct to reduce unsafe behaviors and, as a result, reduce the incidence of accidents in the country's industries.
Materials and Methods: This research is based on a combined method. Because in this research, both quantitative and qualitative approaches have been used in data collection and analysis, a combination of findings and conclusions. In the present study, data collection has been done through library and field research methods. Statistics consists of theoretical texts related to accounting professional ethics. In this study, using a researcher-made questionnaire, effective criteria based on previous research were identified and finally, 25 sub-components in the form of 5 indicators were identified as the most important factors of professional ethics. In this study, NVIVO software (in the content analysis section) Used.
Results: According to experts, the components of professionalism and organization are more important than other criteria and affect the sustainable development of safe behavior and professional ethics of the accountant.
Conclusion: By understanding the professional ethics of accountants and identifying its basic components in different dimensions and determining the importance of each of them, a specific framework or format for accountants to observe or not to observe professional ethics and the desire to act based on Design and implement a code of professional conduct to reduce unsafe behaviors and, as a result, reduce the incidence of accidents in the country's industries.
Keywords: Professional Ethics, Safe Behavior, Fuzzy Screening, Qualitative Content Analysis, Accountants
Type of Study: Research |
Subject:
General
Received: 2020/10/7 | Accepted: 2021/05/31 | Published: 2021/05/31
Received: 2020/10/7 | Accepted: 2021/05/31 | Published: 2021/05/31
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