Studying the Interaction of Constructs of the Model of Sustainable Development Professional Accounting Ethics Via DEMATEL Technique

The aim of this study is to determine the extent of influence and interactions of 69 constituents and subsections of the “Model of Sustainable Development Professional Accounting Ethics”, which was proposed by Namazi et al. (2017). In effect the present study is a qualitative research that has been conducted by means of DEMATEL technique. Accordingly, 15 professional accounting and researchers were asked to fill questionnaires regarding various ethical constructs in 2016. The research findings demonstrated that the most influential factors of the sustainable development professional accounting ethic’s model consist of: 1. individual construct- faith and belief in God, optimism and avoiding partiality; 2. social construct- confidence building, work ethics, work interest, struggling for covering the mistakes, respecting human dignity and mutual respect; 3. Economic- organizational construct- preserving work status, struggling for reducing conflict of interests, taking part in different decisions and harmony with organizational objectives, having a dependable knowledge of laws and rules, struggle for the spread of work ethics and promotion of quality, and 4. Environmental constituent- prevention from environmental destruction and dissemination of pollution and responsibility before the environment. The most important finding of this research is that the proposed model is an interactive process in the sense that its components display reciprocal influence. Thus, to enhance work ethics of accounting, all aspects of the model have to be taken into account so as to maintain a coherent development that harmonizes all elements and results of the model.