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European Online Journal of Natural and Social Sciences: Proceedings

The study of the role of professional ethics in accounting

Ghanbar Ali Yazdani, Davoud Nikzad, Esmael Alinia

Abstract


Economic entities that operate in a competitive environment based on risk and profit are their goal. Meanwhile, the majority of property management companies are here and it is because the investors are concerned about the possibility of a conflict of interest, which may result in questioning the reliability of accounting information. This makes auditing seem necessary. Therefore, from the perspective of users, there is an accredited role. Undoubtedly, the rules and regulations are essential for professional accountants. One of these rules is necessary to comply with the code of professional conduct. Since the accountants in organizations play the vital role in financial management, risk management is in financial consulting role, too. Therefore, information and reports are provided so that they can influence the decisions of the organization. Professional ethics in the business environment do not have damaging effects on those who have trusted them to leave.


Keywords


Management, Accounting, Professional Ethics

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