The Role of Ethics in the Accounting Profession

 The purpose of the present study is to review the role of professional ethics in accounting.

 The data of the research were collected using field methods and library study. For data analysis, descriptive analysis was used.

 The results indicate that although in the past, some concepts such as meritocracy, optimal allocation of resources, and so on were used to moralize the acts, nowadays the above mentioned concepts are effective through some new methods such as accounting potentials. Accountancy in today’s modern world is a vital profession. The society has high expectations from those who work in this profession and people should trust the quality of complicated services presented by accountants. Therefore, the information delivered by them should be considerably efficient, trustworthy, factual, and impartial.

 If professional ethics exists in an occupation, that would improve well otherwise we should expect its failure. One of the most important transformations in the field of accounting teaching in the current age is to include professional ethics in the curriculum of accounting students and it is advised to them to focus more on the assessment of moral issues.