Ethics in accounting: A dire necessity for practicing accountants in Bangladesh

The study aims to critically examine the determinants of accounting ethics by practicing accountants as well professional working in Bangladesh. In addition, identifies major factors affecting ethical behavior accountants. Using a 5-point Likert scale, collects primary data from total sample 110 respondents consisting both academicians and practitioners. results revealed that there is significant variation opinions regarding between majorities have high positive attitude toward perceive afraid creator, responsibility, accountability, objectivity, integrity, confidentiality patience important ethics. On other hand, practitioners view transparency brotherhood, truthfulness, mutual trust, objectivity integrity crucial However, groups emphasized an code conduct, individual factors, moral development, personal value, environmental influence, peer influences, life experiences, situational for findings provide valuable insights academicians, practitioners, policymakers improving IIUC Studies Vol.18, December 2021: 47-64