Islamic Ethics in Accounting

Accounting is the language of business and can contribute to the economy, However, due to the high sensitivity of the profession for the accountancy and auditing in ethics , especially in our country (Iran) which is an Islamic society, Islamic ethics in the profession should be highly regarded experts of this area, our religion draw the ethics as a set of the teachings for the way of life as necessary and proper as to raise the individual values; This paper suggests that the maintenance of the public confidence to the accounting profession is possible when the professional accountings provide their services at a level that to be status of trust of the community so that the provided information be considerably efficient , reliable , genuine and disinterested, then the accountants are not only be qualified and competent professionals, but they must also have a high degree of honesty and integrity.

Keywords:

Islamic ethics , accounting , individual values , business