Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment

This study aims to provide a model of characteristics of management accountants’ professionalism (professional affiliation, professional dedication, social obligation, professional autonomy, self-regulation, specialized knowledge, Professional knowledge and skills, Honesty and commitment to professional behavior) based on ethical judgment (relativism, contractualism and moral justice). The data of this study were collected based on 349 questionnaires and hypotheses were tested using pls software and structural equations. The results of this study increase the understanding of how and why promoting management accountants’ professionalism through professional training and socialization improves ethical judgment.The results also showed that management accountants is recognized as an independent profession that the information provided by them is useful for internal and external users.