Accounting and Auditing Studies

Accounting and Auditing Studies

Justice and its position in financial Accountability system

Document Type : Original Article

Authors
10.22034/iaas.2012.105379
Abstract
Justice as an effective factor of developing in organizational justice plays an important role in accounting and accountability system. Justice is emphasized as a significant judicative criterion of reporting in ethical principle of accounting. Because such this phenomenon is considered as warranty of accuracy and conformity of financial statements are prepared and verified by accountants. If we accept that accounting system is an information transmission flow between responder and who takes respond, accountant is supposed to be considered as third side of this transmission to secure both sides about developing fluent flow of information. Thus, the role of accountant usefulness as an insurance role in information flow is realized just by conformity to justice.
Keywords