Investigating the Mediating Role of Ethical Charter on the Relationship between Professional Commitment and Ethical Principles of Accounting

Considering that professional commitment is defined as a person's sense of belonging to the profession and acceptance of the ethical principles and goals of the profession, it can affect the accounting principles that are related to ethics. At the same time, the code of ethics prevents unethical behavior as an effective mechanism. Therefore, the current study examines the mediating role of the code of ethics on the relationship between professional commitment and ethical principles of accounting.               

The method of this research is descriptive and correlational. 328 people were selected from the community of executive and financial managers at high and middle levels using available sampling method. The study tool is a questionnaire. SPSS and Smart PLS3 software and structural equation methods were used for data analysis.

The results show that the professional commitment of accountants in business has a positive and significant effect on the application of accounting ethical principles in practice. Also, the code of ethics has a direct and indirect effect on the application of ethical accounting principles.

ethical principles of accounting including; Honesty and integrity, objectivity, competence and professional care, confidentiality and professional conduct, have an effect on the quality of financial information and their fair presentation, and these principles are also influenced by the professional obligations of accountants and financial managers and the code of ethics. Therefore, paying attention to the code of ethics and professional obligations should be considered by policymakers and observers.