Applying a meta-combined qualitative approach to examine the criteria affecting the professional ethics of the accountant

Ethics and professional behavior are very important for accounting. Without the acceptance and trust of users, the provision of services by accountants is futile. In general, if there is a professional ethic in a profession, that profession will thrive, otherwise, we must wait for its destruction. Therefore, the present study has been conducted with the aim of identifying and examining the criteria affecting the professional ethics of accountants. For this purpose, with the qualitative research approach and meta-hybrid tools that include weekly steps, 79 of the findings of previous researches have been systematically evaluated and analyzed. Using the Shannon entropy method, the effect coefficient of the identified criteria has been determined based on the content analysis approach. Finally, the criteria that have the greatest impact on the professional ethics of the accountant were determined. The criteria identified in this study are practical and show the importance of the professional ethics of accountants. The results of this study help to reduce the gap between theories in the field of professional ethics in accounting and the practice of professional behavior in practice.