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:: Volume 3, Issue 6 (2-2019) ::
aapc 2019, 3(6): 37-64 Back to browse issues page
Compilation of the ethical oath of Iranian accountants
Mohammad ‎ Namazi 1, Hossein Rajabdoory2
1- Full Professor, Shiraz University, Iran (corresponding author) , MNamazi@rose.shirazu.ac.ir
2- Ph.D. Student of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.(hosrado@gmail.com)
Abstract:   (4229 Views)
    The ethical oath is the most important moral covenant of professionals. The purpose of this research is to develop an ethical oath for Iranian accountants. In this regard, using the "Archival Method" of oaths of various professions including Kenyan auditors' oath, Texas accountants' oath, South African accountants' oath, Irish accountants' oath, Geneva oath, MBA oath, University directors' oath, economists' oath, Dutch bankers’ oath, National Association of Personal Financial Advisers’ oath, Hippocratic Financial Oath, financial and banking oath, and asset managers’ oath, were investigated and undergone "content analysis". Then, by creating a conceptual model, the weaknesses of the ethical oath of the Iranian Association of Certified Public Accountants (IACPA) is examined in five categories of form and face, content, stakeholders, principles, norms, and values. In the following, using the template and also the model of sustainable development of accounting ethics in Iran, and based on the ethical oath of the IACPA, attempts are made to overcome the observed deficiencies and to introduce a new version of the oath in Iran on the basis of the relevant documentation. Also, changes were made based on the Delphi technique from the viewpoint of professional and academic experts.The findings show that the proposed oath overcome the deficiencies in the ethical oath of the IACPA. Also, changes were made from Using the "Delphi Technique" based on the view of 14 people of professional and academic experts. The findings showed that the most important from the experts' point of view are norms and values, and the least important for the form. As a result, the proposed invoice for accounting was presented.
Keywords: Accounting Oath, Professional Ethics, Accounting, Content Analysis
Full-Text [PDF 242 kb]   (1422 Downloads)    
Type of Study: Research | Subject: Special
Received: 2018/03/7 | Accepted: 2018/05/5 | Published: 2019/01/31
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Namazi M ‎, Rajabdoory H. Compilation of the ethical oath of Iranian accountants. aapc 2019; 3 (6) :37-64
URL: http://aapc.khu.ac.ir/article-1-387-en.html


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Volume 3, Issue 6 (2-2019) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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