1
Assistant Professor, Department of Accounting, Ferdowsi University, Mashhad, Iran
2
Ph.D. Student in accounting, Ferdowsi University, Mashhad, Iran.
3
M.A in accounting, Ferdowsi University, Mashhad, Iran.
Abstract
The main subject of this research is to investigate the accountant’s ethical behavior According to Foucault's moral views on truth, and the differences between beliefs and Practices.
This study is a descriptive and exploratory research, and population include all persons employed in the accounting profession and accounting students (as a control sample). We used a questionnaire to examine the beliefs and practices which includes Foucault factor on truth, for example, honesty, risk, responsibility, criticism and candor.
Analysis of paired observations (beliefs against the practice) indicate a significant difference between Accountant’s belief and practice. The results also showed that women and experienced accountants are more committed to complying ethical issues.
Lari Dashtbayaz,M. , Khadem,H. , Rostami,A. and Lari Dashtbayaz,A. (2017). Accountant’s ethical behavior - the differences between beliefs and Practices. Accounting and Auditing Studies, 6(22), 50-69.
MLA
Lari Dashtbayaz,M. , , Khadem,H. , , Rostami,A. , and Lari Dashtbayaz,A. . "Accountant’s ethical behavior - the differences between beliefs and Practices", Accounting and Auditing Studies, 6, 22, 2017, 50-69.
HARVARD
Lari Dashtbayaz M., Khadem H., Rostami A., Lari Dashtbayaz A. (2017). 'Accountant’s ethical behavior - the differences between beliefs and Practices', Accounting and Auditing Studies, 6(22), pp. 50-69.
CHICAGO
M. Lari Dashtbayaz, H. Khadem, A. Rostami and A. Lari Dashtbayaz, "Accountant’s ethical behavior - the differences between beliefs and Practices," Accounting and Auditing Studies, 6 22 (2017): 50-69,
VANCOUVER
Lari Dashtbayaz M., Khadem H., Rostami A., Lari Dashtbayaz A. Accountant’s ethical behavior - the differences between beliefs and Practices. Accounting and Auditing Studies, 2017; 6(22): 50-69.
