[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Editorial Board ::
Articles archive::
Publication Ethics::
For Authors::
Peer Review Process::
Registration::
Site Facilities::
Contact us::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: 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:   (3580 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]   (1251 Downloads)    
Type of Study: Research | Subject: Special
Received: 2018/03/7 | Accepted: 2018/05/5 | Published: 2019/01/31
References
1. American Institute of Certified Public Accountants (AICPA). (2012). Code of Professional Conduct. Visible on: www.Aicpa.org.
2. Anderson, M., and Escher, P. (2010). The MBA Oath: Setting a Higher Standard for Business Leaders. New York: Portfolio.
3. Ashby, E. (1968). A Hippocratic oath for the academic profession. Minerva 7, 64–66.
4. Boatright, J. (2012). Ethics and Conduct in Business (7th ed). Upper Saddle River: Pearson.
5. Bruin, B. (2016). Pledging integrity: Oaths as forms of business ethics management. Journal of Business Ethics 136: 23–42.
6. Cabrera, A. (2003). A Hippocratic Oath for business? Handelsblatt. Availabe at: http://www.handelsblatt.com/unternehmen/ management/strategie/a-hippocratic-oath-forbusiness/2259900.
7. Cohn, A., Fehr, E., and Mare´chal, M. (2014). Business culture and dishonesty in the banking industry. Nature 516 (7529): 86–89.
8. Cristopher, M., Payne, A., and BaUantyne, D. (2002). Relationship Marketing: Creating Stakeholder Value, 2nd edn (Butterworth-Heinemann, Oxford).
9. DeMartino, G. (2010). The Economist’s Oath. New York: Oxford University Press.
10. DeMartino, G. (2013). Epistemic aspects of economic practice and the need for professional economic ethics. Review of Social Economy 71(2): 166–186.
11. Duska, R., Duska, B., and Ragatz, J. (2011). Accounting Ethics, Second Edition. John Wiley & Sons, Ltd. Published 2011 by John Wiley & Sons, Ltd.
12. Exton, W. (1982). Ethical and moral considerations and the principle of excellence in management consulting. Journal of Business Ethics 1(3): 211–218.
13. Gillon, R. (2000). A personal view: White coat ceremonies for new medical students. Journal of Medical Ethics 26(2): 83–84.
14. Hartenberger, U., Lorenz, D., and Lu¨tzkendorf, T. (2013). A shared built environment: Professional identity through education and training. Building Research & Information 41(1): 60–76.
15. International Ethical Standards Board for Accountant (IESBA). (2012). Handbook of the Code of Ethics for Professional Accountants. Visible on: www.Ethicsboard.org.
16. Khurana, R., and Nohria, N. (2008). It’s time to make management a true profession. Harvard Business Review, 86 (October): 70–77.
17. Lekakis, G. (2012). Industry ponders oath with exit clause. Banking Day News Bites (Australia).
18. Loo, R. (2002). The Delphi method: A powerful tool for strategic management. Policing. International Journal of Polics Strategies & Management; 25(4): 762-769.
19. Miles, S. H. (2005). The Hippocratic Oath and the Ethics of Medicine. Oxford: Oxford University Press.
20. O’Boyle, E. (2011). Anderson and Escher’s The MBA Oath: Reviewessay. Journal of Business Ethics 101: 285–295.
21. Parkan, B. (2008). A virtue of estrangement from self-activity? Journal of Business Ethics 78(1/2): 77–85.
22. Pearlman, R. A. (1990). The value of an oath of professional conduct: Process, content or both?. The Journal of Clinical Ethics 1(4): 292–293.
23. Ragatz, J. A., and Duska, R. F. (2010). Financial Codes of Ethics. In J. Boatright (Ed.), Finance Ethics: Critical Issues in Theory and Practice (pp. 297–323). Hoboken: Wiley.
24. Ringshaw, G. (2004). Sykes wants ‘Hippocratic Oath’ for Investment Sector. Telegraph.
25. Rutgers, M. (2013). Will the phoenix fly again? Reflections on the efficacy of oaths as a means to secure honesty. Review of Social Economy 71(2): 249–276.
26. Schweizer Bank. (2013, February 15). Banker sollen einen Eidleisten. Schweizer Bank.
27. Sharrock, G. (2010). Two Hippocratic oaths for higher education. Journal of Higher Education Policy and Management 32(4): 365–377.
28. Sharrock, G. (2011). Reply to ‘Professionals, oaths and flashbacks in the University’ by Peodair Leihy. Journal of Higher Education Policy and Management 33(4): 321–323.
29. Smaglik, P., and Macilwain, C. (2001). Scientists seek solidarity in oaths. Nature, 409(6823), 971.
30. Smith, L. (2008). Luca Pacioli: The father of accounting. Texas A&M University. Archived from the original on August 18, 2011. Retrieved April 7, 2009.
31. Sonnerfeldt, A., and Loft, A. (2018). The changing face of ethics –Developing a Code of Ethics for Professional Accountants from 1977 to 2006. Accounting History. Availabe at: http://journals.sagepub.com/doi/full/10.1177/1032373217751219.
32. Sritharan, K., Russell, G., Fritz, Z., Wong, D., Rollin, M., Dunning, J.,et al. (2001). Medical oaths and declarations. British Medical Journal 323(7327): 1440–1441.
33. Sulmasy, D. (1999). What is an oath and why should a physician swear one? Theoretical Medicine and Bioethics 20, 329–346.
34. Thomas, N., and Barnes, E. (2010). Bankers ‘should swear Hippocratic-style oath to make them behave’. Scotsman. Availabe at: https://www.scotsman.com/news/politics/bankers-should-swear-hippocratic-style-oath-to-make-them-behave-1-789103.
35. Veatch, R. M., and Macpherson, C. C. (2010). Medical school oath taking: The moral controversy. Journal of Clinical Ethics 21(4): 335–345.
36. Watson, D. (2007). Does higher education need a Hippocratic Oath? Higher Education Quarterly 61: 362–374.
37. Webb, T. (2010). Hippocratic oath’ for bank workers meets with skepticism. Guardian.
Add your comments about this article
Your username or Email:

CAPTCHA



XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

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


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 3, Issue 6 (2-2019) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
Persian site map - English site map - Created in 0.11 seconds with 37 queries by YEKTAWEB 4642