Professional Ethics and Behavior in Accounting

Abstract

With the expansion of economy and commerce, the need for accounting and auditing seems essential. The basis of the accounting profession is based on ethics, including honesty, realism etc. In this research, first we address the importance of ethics and its history; also the wrong beliefs in work ethics and the benefits of ethics management in the workplace are explored. Then, the objectives of accounting ethics training, the need for ethics, public criteria and the Principium of professional ethics and behavior, and the professional behavior development nature for accountants are expressed. The factors that create the auditor's abnormal behavior and ethical threats in the audit profession and methods to prevent threats are investigated. In the end, ethical accounting problems in today's economy and the modern attitudes in teaching the professional values and ethics of accounting can be considered.