" The Impact of Professional Ethics on the Organizational Culture of Accounting Instructors"

The purpose of this study is to investigate the effect of professional ethics on the organizational culture of accounting instructors. Ethics is an important issue that is essential for all professions and businesses. Organizational culture is also recognized as one of the important factors for the development or failure of organizations. Since there is a
positive professional ethics due to the organizational culture of the members of the organization, this study examined the impact of professional ethics on organizational culture. The study is a appliedtype survey. A questionnaire was used to survey 99 academic accountants by random examples, virtually and in person. To analyze the results in the form of one main hypothesis and six sub-hypotheses, linear regression test was used by SPSS software version 22. Findings of the research show that professional ethics have an impact on organizational culture. Also, the causes of pragmatism, peoplehood
and team building are influenced by professional ethics, but the factors of innovation, risk taking and stability of professional ethics are not affected. As a result, it is necessary to pay attention to ethical professionalism in order to increase the level of culture and organizational efficiency.