The achievement of International Financial Reporting Standards Ethical Objectives Based on Structural Ethical Schools

Since the use of reporting standards increases the degree of reliability and comparability of financial statements, but the observance of ethical principles and standards is necessary for the general acceptance and acceptance of reporting.The aim of the present study is to investigate the achievement of ethical goals of international financial reporting standards based on structuralist ethical schools via Delphi-fuzzy technique. To do so, a number of accounting experts, professors and members of the Iranian Society of Certified Public Accountants (N=23) participated in the research. A Likert-scale questionnaire was applied for the collection of data. Then, SPSS software was employed for summarizing and analyzing the collected data and Matlab software was used to analyze the fuzzy logic. Findings of the present action research reveal that the compilers of e international financial reporting standards have a clear tendency to exert the structuralism schools perspectives; moreover, the goals of structuralism ethical perspective are more prominent in the context of ethics and professional conduct of developing international financial reporting standards. Finally, the results of the study indicate that a large part of the ethical components in international financial reporting standards comprises the Ethical Components of Structuralism Schools, including accountability, transparency, confidentiality, and realism.