Fundamental Principles of the Professional Behavior of Management Accountants and Its effect on the Content of Management Accounting Information

Subject Areas : Management Accounting

hossein noorani ¹ (Assistant Professor of Accounting, University of Hormozgan, BandarAbbas, Iran.)
Esmaeil Akhlaghi Yazdi Nezhad ² (Faculty of management and economics, Hormozgan University, Hormozgan, Iran)

Received: 2022-05-23 Accepted : 2022-10-16 Published : 2023-05-22

Keywords: Professional Behavior Ritual, Qualitative Characteristics, management accounting,

Abstract :

The main purpose of this study is to investigate the basic principles of professional behavior of management accountants and its impact on the content of management accounting information. The statistical population includes professional industrial accountants who are familiar with various concepts of management accountant. The data collection tool in this study is a questionnaire that has the necessary validity and reliability. The test of hypotheses shows that the code of conduct of management accounting professionals is effective on the quality characteristics of management accounting information in all dimensions, and this shows the importance of professional ethics in accounting and financial units along with other effective factors. According to this study, among the dimensions of the management accounting professional behavior code, respectively, confidentiality, professional competence, objectivity and integrity of management accountants have a significant impact on the quality characteristics of management accounting information. The future of the accounting profession depends on ethical leadership by professional accountants and leaders. It is necessary for them to lead current and future accountants to honor by explaining the importance of high moral standards and teaching the necessity of individual integrity. Obviously, doing so will ensure that in the future the accounting profession can continue its historic role in equitable economic growth and the success and prosperity of nations.

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