Measuring the Ethical Issues in Accounting

In this paper, the Multidimensional Ethics Scales (MES) was introduced. This instrument have been using for measuring the ethical orientation, ethical intentionو and ethical sensitivity. Ethical sensitivity is the ability of the decision maker to recognize an existing ethical problem, interpret the situation، and to understand how that proposed action would affect others. Ethical orientation is the perception about which ethical philosophy is more suitable for explaining an ethical dilemma. Ethical intention is the degree of commitment to taking an ethical action. In this paper, at first, the concepts of ethics, in general, and accounting ethics, in special, was considered and then the Multidimensional Ethics Scales was introduced.

Writing the research has been done with the use of the various libraries. In order to doing that, a lot of texts and papers were studied and summarized.

A lot of studies and researches about various aspects of the ethics and measuring them, were done with the using of this instrument. It showed the importance of the ethics discussions and their measuring.

In accordance to the results from past researches, it was suggested that for improving the various aspects of ethics of accounting students, they must be familiar with the ethical issues by ethical educating. Thus, in order to improve the ethical sensitivity, ethical intention, and ethical orientation of accountants and auditors, it should be necessary to emphasis to continuing training of professional ethics.