Business ethics and their impact on activating accountability of responsibility in light of contemporary global challenges

الملخص EN

A study of business ethics and its impact on accountability in the light of contemporary global challenges Accountability emerged as a subsystem of the administrative accounting system to provide accounting information in the form of performance reports that monitor the work of departmental and departmental officials and assess their performance within the framework of the responsibility given to them by the senior management.

In this context, we will focus on the above by linking the work ethic and the supposed accountant to force them to explain, teach and encourage these ethical principles because of their effects in raising the quality of accounting information and thus influencing the administrative decisions taken.

The problem of research is not enough attention to work ethic and is supposed to be an accountant and an obligation to do so and to clarify and raise awareness and encourage this ethics, because of its implications in raising the quality of accounting information and thus affect the administrative decisions taken.

The research requires that the promotion of business ethics through the method of reward and punishment and through awareness and clarification and the establishment of the rules of these principles with the accountant is working to activate the role of accounting in monitoring and evaluation.

At the end of the research, one of the most important conclusions is that liability accounting is an effective control tool that can be used to monitor and evaluate performance.

One of the most important recommendations recommends that accountability should be used in units applied to the decentralized system for the purpose of evaluating and supervising the performance of departmental managers.