Explaining the structure of professionals ethics of accounting focusing on principles of social responsibility

سال انتشار: 1394
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 792

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شناسه ملی سند علمی:

ICEMSS01_317

تاریخ نمایه سازی: 22 مهر 1394

چکیده مقاله:

Review of researches in relation to professional ethics in the accounting profession indicates that researches done in these cases have not been implemented in different countries and professional ethics , in practice, is not efficiently run in that, during the prior researches, barriers to implement professional procedure were categorized in to twouninformed and informed implementation .Informed implementation was identified as one of the most importantfactors considering the fact that each of mentioned factors is resulted from frequent number of other agents .Nowadays, the social responsibilities of Corporates are considered an inseparable section of books and financialeconomic articles around the world . In the past few years, accountability, especially in industrialized countries, hashighly been important and focused. Most new accounting systems are designed according to social-responsibilityconcept .These days, the role of commercial units in societies have gone under a considerable number of changes in thatthat commercial units are expected not only think about increasing the profits but also be accountable and beneficial to societies with which they are interacting. Commercial units cannot escape from the societies and societies are not able to exist without them. Therefore, a mutual link exists between commercial units and societies

کلیدواژه ها:

professional behavior ، professional ethics ، accounting ، social accounting ، social responsibility of Corporates

نویسندگان

Ahmad sharifi rad

Master of Accounting

Javad Moghatder Kargaran

M.S. Student of information technology management, Institute of higher education, Mizan

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