Comparing Ethical Oriental in the Medical Community and Auditors

Subject Areas : Journal of Cultural Management

Seyedeh Mahboobeh Hoseini ¹ , Bahman Banimahd ² , Fraidon Ohadi ³

1 - دانشجوی کارشناسی ارشد دانشگاه علوم و تحقیقات تهران مسئول مکاتبات
2 - استادیار گروه حسابداری دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران
3 - عضو هیات علمی گروه مهندسی صنایع دانشگاه آزاد اسلامی واحد کرج

Received: 2014-05-27 Accepted : 2014-09-08 Published : 2014-12-22

Keywords: perfectionism, Relativism, professional commitment and or,

Abstract :

Background and aim: Today moral is important matter by reasons: important role in maintaining ethical behavior and survival of a civil society and There are numerous examples of immoral behavior, attracted much attention in our society .In some cases CPAs work in an organization that Its values are antithetical to the values and standards of the accounting profession. The accountants must have a commitment to the organization where they are employed and on the other hand to the professional standards committed too. Professional Commitments important factor that affects the behavior of a person in the company and has been associated with positive attitudes and the company is profitable. Coherence in the areas of ethics and science is an important principle to improve the material and spiritual human. In the realm of science, especially medicine and health care ethics is an integral part. Scholars in medicine in addition to addressing the medical and pharmaceutical advice recommend ethical. Considering the importance role of medical science in the preserve the dignity of the human soul, and numerous violations of the human history and the history of medicine, ethics in the medical field are very much important. Important goals of this paper is the first study to examine the moral and professional obligation of doctors and auditors, second Compare the ethical orientation and professional commitment to the community of medical community and auditors Third, public accountants and auditors, and the Medical Council is aware of this relationship.Methods: Data was collected by questionnaire and professional commitment, which is used by Suddaby et al. 2009, and the ethical position questionnaire (EPQ) was used to measure idealism and relativism. . Hypothesis testing using two sample comparison tests (T) is done.Results: Evidence suggests that perfectionism orientation, relative orientation and professional commitment are the same, and no significant differences. Occupation (Audit and medicine) does not influence the behavior and moral ethics.Conclusion: The research results are useful knowledge about the values and ethics of the medical profession and professional accounting puts the users.The orientation of the auditing profession's ethical and professional obligation to show the audit market.