1
Assistant Professor of Accounting, Parandak Institute of Higher Education, Parandak, Iran
2
Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran
3
Associate Professor of Accounting, Mazandaran University, Babolsar, Iran
10.22034/iaas.2021.138397
Abstract
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.
Hemmati,H. , Malekian,E. and Kamyabi,Y. (2021). Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment. Accounting and Auditing Studies, 10(39), 5-20. doi: 10.22034/iaas.2021.138397
MLA
Hemmati,H. , , Malekian,E. , and Kamyabi,Y. . "Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment", Accounting and Auditing Studies, 10, 39, 2021, 5-20. doi: 10.22034/iaas.2021.138397
HARVARD
Hemmati H., Malekian E., Kamyabi Y. (2021). 'Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment', Accounting and Auditing Studies, 10(39), pp. 5-20. doi: 10.22034/iaas.2021.138397
CHICAGO
H. Hemmati, E. Malekian and Y. Kamyabi, "Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment," Accounting and Auditing Studies, 10 39 (2021): 5-20, doi: 10.22034/iaas.2021.138397
VANCOUVER
Hemmati H., Malekian E., Kamyabi Y. Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment. Accounting and Auditing Studies, 2021; 10(39): 5-20. doi: 10.22034/iaas.2021.138397
