Provide a practical ethical charter model for accounting decision making
The key to maintaining the trust of clients and the public is an ethical and professional process that shapes the practice of accountants with integrity, impartiality and independence. In this regard, every company must have an ethical charter in order to minimize the risk. The aim of this study is to provide an ethical model that can be easily used by professionals in their daily decisions. The accounting profession plays a vital role in the functioning of modern society. It is therefore essential that members of the profession adhere to ethical principles and stand firm against internal and external pressures that may encourage these professionals to engage in fraudulent activities. Ethical models provide a coherent expression of the collective moral ideals, responsibilities, and constraints of members of a profession and can help guide ethical behavior.Design / Methodology / Approach - Our model is based on the values of the justice profession, utility, competency, ie the JUCI model, which is a simple ethical decision-making model that is easily understood by general professional accountants as well as financial professionals who They may help when challenged with difficult moral dilemmas.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.