Forecasting the Accountability at CPAs based on Professional Ethics
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Background
The root of many of the behaviors and activities of people are of character, ethics and ethically values. The aim of this study is forecasting the accountability at CPAs based on professional ethics. Nowadays, morality is the real need of all businesses and professional organizations that this need felt for a double in accounting. Also, responsiveness refers to the moral obligation of the person in front of its activities.
Method
This is an applied descriptive-correlation research and its community composed of all of the members’ of the society of CPAs. Selected sample included 128 people who were selected using available sampling. The questionnaire was used to assess the professional ethics and responsiveness; also the time period studied is the year 1395. To test the research hypotheses was used linear regression methods, after checking normalization of data.
Results
The results obtained from the research hypothesis show that there is a significant and positive correlation between the level of professional ethics and responsiveness and rate of effectiveness of responsiveness is about 48 percent of professional ethics.
Conclusion
According to the research findings, could be argued that level of responsiveness is increased by increasing the professional ethics level. As a result of increasing the level of responsiveness that is an important issue suggested being given special attention to professional ethics.Keywords:
Language:
Persian
Published:
Journal of Ethics in Scince and Technology, Volume:14 Issue: 1, 2019
Pages:
103 to 107
magiran.com/p1981443
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یکساله به مبلغ 1,390,000ريال میتوانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.
In order to view content subscription is required
Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!