Affecting Factors on Attitude and Ethical Cognition of Accounts

Ethics and manners of accounting for professional accountants and those who rely on financial services, is important. Thus, the present study was to investigate the factors influencing the attitude and ethical cognition of their accounting students.
This research is the descriptive- correlation survey. The population of the study includes accounting students of Azad University of Shahrood branch. 131 subjects were selected randomly. Data were gathered by standard questionnaire and they were analyzed by ANOVA, t student, pearson correlation coefficient.
The results showed that gender had no impact on moral attitudes and moral difference between male and female students in terms of attitude there is also no significant difference. Also, it is demonstrated that professional experience, age and knowledge of students on their moral perception has a significant impact. It was claimed that innovative training methods compared with traditional teaching methods have meaningful impact on student's moral and cognition and perception.
Due to the professional code of ethics is the only religion that has been developed for ethical behavior and professional of Certified Accountants. Variable like; age, expertise and work experience, are the cases that are under control of accountants planners of country to provide more ethical future in the educational system.