Evaluating impact of management accountants professional ethics on Management accounting information quality characteristics (by using Entropy-Fuzzy)
Subject Areas : Management Accountingهاشم نیکومرام 1 , فریدون رهنمای رودپشتی 2 , عباس طلوعی اشلقی 3 , یوسف تقی پوریان 4
1 - ندارد
2 - ندارد
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4 - ندارد
Keywords: Professional ethics, management accounting, management accounting
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, inform, Entropy, fuzzy,
Abstract :
Organizations are more complex and increasing work immoral, illegal and irresponsible inoccupational environments has attracted attention to ethics and its various effects.The main purpose of this research is evaluating impact of management accountants'professional ethics on Management accounting information quality characteristics (by usingEntropy-Fuzzy). Weights calculated from the entropy matrices used in the one of fuzzy steps.The statistics population includes Professional accountants working in industry who arefamiliar with the concepts of management accounting. In this research, a Data collection toolis questionnaire that Comply with the standards of ethics for management accountants, whichhas been developed by the America Management Accountants.Hypothesis testing shows that management accounting information has all the features ofmanagement accounting information quality characteristics.From the perspective of respondents and Based on the observations ratio, Relevance is ahigher (wider range) than other qualitative characteristics and Accuracy, completeness andtimeliness that is the extent of their range respectively. Professional ethics of managementaccounting in all aspects is effective on qualitative characteristics of accounting informationon all aspects. This reflects the importance of professional ethics in finance and accountingdepartments. from Among Aspects of management accountants' professional ethics;professional competence has the greatest impact on management accounting information andthen management accountant's objectivity and neutrality
