Ester+Ndakulilwa+Sakeus

1Introduction

Professional accounting organizations appreciate the accounting profession′s responsibility to deliver honest and right guidelines to its members.Robert H.Herz，Chairman of the Accounting Standards Board at that time，notes that，the thought of establishing official standards for accounting，reporting and disclosure started in the aftermath of the 1929 stock market crash and the Great Depression.This belief has resulted in the creation of the United States Securities and Exchange Commission.The scandals of financial fraud and collapse of some great companies such as WorldCom and Enron have proved the observation that technical regulations are not adequate in professional accountabilities.According to Kahnuj.H（2013）indicated that the establishment of profession in economy has developed from the division caused by social life and area of businesses in the community.The passage of time，increasing development of knowledge and technology，complexity of social relations led into the professions development.Ethical guidelines on accounting and auditing adherences to ethical principles of accounting are necessary in achieving the objectives of accounting professions by the professional accountants.Every professional association of accounting set out its own moral principles that have a lot of similarities and supplying all the efficiency，reliability，validity and professionalism of Accounting and Audit.Principles of accounting are more or less a agreement of all the professional associations of accounting and appreciating them makes them to achieving the career goals.According to Mastrachio N.J（march 2015 CPA journal）the public′s trust in accounting professionals is very critical and ethicals education is one way to strengthen that trust.The main subject in the field of accounting is exclusive benefit of CPAs‘s legal auditing as well as ability to respond which is the requirements of unique advantage，Khodapanah M，et al（2013）.A study by Klimek J and Wenell K（2011）discovered that Students whom study ethics in Accounting course earlier of their graduation seem to show higher ethical thinking ability than students who have had ethics incorporated into their accounting courses.Some researcher found that lesson especially intent on ethics appears to help students to concentration only on the specifics of a given condition when making a judgment in its place of on how they might be perceived by colleagues.Furthermore Thomas S（2012）found a university accounting education to have a positive effect on considered thinking，on the use of post-conventional modes of deliberative reasoning，and on ethical decisions.Esa and Zahari A.R（2015）in their study stated that ethical crises occur in all professions，affecting not only those already in the profession，but also those preparing to enter it.

2Conclusion

Professional ethics is aims at increasing the credibility of accounting professions that will lead to improvement in the image of professionalism in the long run.Moral principles of the profession，explain professional accountant′s responsibility towards the community，clients，and other stakeholders.Accounting educators should attempt determinedly to inspire a wisdom of self -respect in the accounting profession and a wish to live up to the supreme ideals symbolized in the impulse of professionalism in students.As professional accounting institutions presented adequate researches about ethical principles to professional accountants，the auditors are obliged to perform these studies in practice to be sure of responsiveness and trust.If we resolve these problems by other methods，we ignored our right to have a professional social condition and a suitable professional destiny is not considered for us.Expressing the fundamental principles of ethics and professional behavior in journals and approving the regulations are useful measurements but without formulating a long-term plan to increase the knowledge of accountants regarding this issue and development of professional behavior and ethics cannot be effective.To improve ethics and professional behavior in the country，a complete attempt should be made by professional accounting communities，professional institutions and professional accountants in three levels of rules，training and execution.

參考文献：

[1]AICPA，http：//www.aicpa.org

[2]Esa.E and Zahari.A.K（2015）Asia economic socil society.Volume 5（8）pp 174-182

[3]Klimek.J and Wenell K（2011）ethics in accounting and indispensable course？University of central Missouri

[4]Thomas.S（2012）ethics and accountability education：issue in accounting education，Vol.27（2），pp.399-418

[5]Khani H（2014）the role of professional ethics in accounting and audit.Indian journal of fundamental and applied life science.Vol 4（51）pp 208-215

[6]Khodapanah M et al（2013）European online journal of natural and social science.Vol：2（3），pp.717-723

[7]Yazdani G.A（2013）European online journal of natural and social science vol：2（3），pp 996-999