Moral value creation and intellectual in the accounting profession

The creation of moral and intellectual values refers to values, beliefs, and moral principles and foundations, and the creation of intellectual values refers to understanding and awareness and creating thinking in a person, which is considered one of the necessities of every profession and job. Better understanding of the phenomena that create value in the ethics and thinking of accountants plays a decisive role in preventing fraud and financial corruption in organizations. This is a narrative review about the creation of ethical and intellectual values in the accounting profession. In order to identify related articles, international and domestic databases were used. Articles were searched in the time range of 2010 to 2020 using the keywords "value creation", "ethical" and "intellectual" accounting profession. The articles that met the inclusion criteria were reviewed and analyzed separately and combined. From the initial 89 articles, 60 articles were removed due to issues such as studies not related to the keywords, studies in languages other than Farsi and English, and studies outside the time period from 2010 to 2020 and being repetitive, and finally 29 articles related to the subject under discussion and, were selected. In most of the studies, the factors that can create moral and intellectual values in the accounting profession were: holding training courses on ethics and ways of thinking, religion, personal beliefs and convictions, codes of professional behavior and ethical codes. Leadership and upper management, family and cultural factors, implementation of incentive and punishment system, safe and low stress environment, professionalism and technical competence of the accountant. In general, the results showed that the development and promotion of value creation and the creation of moral and intellectual values in the field of accounting can be a deterrent for individuals and organizations from problems such as corruption, bribery, fraud, misbehavior, etc.