A Comprehensive Review Of Ethical Paradigms In The Accounting Profession

Objective: The primary aim of this study is to undertake a thorough and systematic examination of the paradigms of professional ethics in accounting and financial processes. Methodology: This review study employs a library research approach and conducts a systematic review of Persian articles and reputable journals in the field of professional ethics in accounting, examining the paradigms of deontology and consequentialism in accounting. Utilizing an interpretive paradigm framework, it provides an in-depth interpretation and understanding of the diverse concepts and dimensions of these paradigms. Conclusion: This study, examining ethical paradigms in accounting (deontology, consequentialism, justice, and virtue ethics), demonstrated that integrating these theories into accounting practices enhances financial transparency and public trust. Despite each paradigm's limitations, their integration and the development of comprehensive ethical standards are essential for achieving an effective ethical framework in accounting. Future research can empirically investigate these paradigms' impact on accountants' behaviors and their alignment with diverse contexts. Keywords: Ethical Paradigms, Accounting Profession, Professional Ethics, Sustainable Development

Keywords:

Ethical Paradigms , Accounting Profession , Professional Ethics , Sustainable Development