Relationship between of Ethical Approaches and Ethical Behavior in the Accounting Profession: The Trevino’s Developed Model

Background: Accountantschr('39') ethical decisions vary depending on the nature and scope of the ethical approaches involved in the conduct. The aim of this research is to investigate impact of ethical approaches of the Trevino’s developed model on the ethical behavior of accountants. Method: The present research is applied in terms of purpose and in terms of data collection, is a descriptive correlational research. The statistical population includes all members of the Society of Certified Public Accountants in 1397, 332 people were selected by convenience sampling. Data were collected through a standard questionnaire whose validity was assessed using the opinion of academic experts and its reliability was calculated using Cronbachchr('39')s coefficient. The hypotheses were examined by regression technique and the importance of the approaches was ranked by Friedman test. Results: The results show that relativism and self-originality as an individual ethical approach and ethical atmosphere as an organizational approach are negatively related to the ethical behavior of accountants. Ethical Approaches Authenticity of interest, religion, and organizational justice are positively related to the ethical behavior of accountants. There was no evidence of a relationship between conscientiousness and the ethical behavior of accountants. Also, among the ethical approaches, organizational justice is the most important for accountants. Conclusion: The results of this study show that the AICPAchr('39')s officials should pay attention to the individual ethical characteristics of accountants together with the creation and development of organizational justice and good ethical climate in accounting institutions