Identification of the characteristics of management accountants’ professionalism based on ethical judgment

This study seeks to identify and explain the professional characteristics of Management accountants based on ethical judgment. To achieve this goal, first, Using content analysis based on literature review and research background, the set of characteristics along with their indicators were developed.
Then, fuzzy Delphi method was employed using 31 professional experts’ opinions in the field of management accounting , to confirm the components and indicators’ validity. The findings assert that the characteristics of management accountants’ professionalism comprise of 7 components including: professional affiliation, professional dedication, social obligation, professional autonomy, self-regulation, specialized knowledge, Professional knowledge and skills, Honesty and commitment to professional behavior, besides 41 indicators and dimensions of ethical judgment. 3 components of relativism, contractualism and moral justice along with 16 indicators were approved by experts. Based on the findings of fuzzy Delphi through two phases and identified characteristics, it can be stated that all components and indicators in Iran have been approved.