The Importance of Business Ethics and its Teaching Necessity: The Case of Accounting in Iran

Recently, there are many debates around the importance of ethics in business and also different professions. The word of “business ethics ” noticed to the need to compliance moral standards by professions. Since managers and other decision-makers base their decision mainly on information that accountants provide so, the ethical aspect of the accounting profession has become too important recently. This paper is intended to collect the opinions of accounting lecturers based on a questionnaire survey by interviewing and submitting the questionnaire to email address of accounting lecturers in 34 valid universities in related of accounting ethics issues. The results of present survey are shown that the ethics has a key and critical role in business. About the accounting profession which is the main subject of this study the importance of ethics for professional accountants has been proved. This research also examined whether accounting ethics is teachable or not. Overall, research findings suggest that ethics accounting teaching and its integration into accounting curriculum at universities has a strong effect on developing ethical behavior of professional accountants