The effect of ethics, fairness and justice in accounting

The profession of accounting and auditing is related to one of the most sensitive issues related topeople in society, namely people's property. Accountants are like doctors, the trust of the other partyplays a fundamental role in their job and profession. Employer mistrust is the bane of accountingsystems and professions. We know that the existence of a profession called accounting and auditingis a consequence of the existence of economic activities and investment, and it cannot be formedwithout it. Employers are the driver of the economic cycle. Therefore, gaining their trust in using theauditing and accounting profession is the duty of all accountants and employees of this profession toensure the future of the accounting profession. Therefore, the future of this profession depends onethics, fairness and justice in accounting. In a situation where the accounting profession has not yetbeen able to gain a place in Iranian society, especially in the eyes of the government, the increase inmistrust of accountants for any reason will have a destructive role in the sustainable development ofthis profession. . The role, duty and responsibility of professional accountants towards the society,capital owners and other competent and interested persons requires that they observe the generalprinciples of good ethics and fairness and justice in all aspects and adhere to the codified andconsistent code of professional conduct. to be They are required to gain the acceptance, credibilityand social respect necessary to work in any specialized profession .

کلیدواژه ها:

accounting ethics ، history of ethics ، importance of ethics and justice ، purpose of teachingaccounting ethics