دور الالتزامات الأخلاقية لمهنة المحاسبة في تحسين أداء الإدارات المحاسبية : دراسة حالة في جامعة الموصل

الملخص EN

Ethics matter occupied a large scale in the divine studies.

In Glorious Quran, it is seen that the Almighty Allah ascribes the Prophet Muhammad (PBUH) as "You are in great morals".

The importance of the research comes from the importance of the ethical obligations of the accounting profession in creating financial managers to be able to do their tasks well.

The study also aims to use ethical obligations of the accounting profession in activating the financial accountings.

The problem of the research is confined to the following question, what are the ethical obligations of accounting profession that must be depended in activating the financial accounting? The hypothesis of the research is mentioned in the following form, are there abstract effect and drastic relationships - within the moral sense - between the ethical obligations of the accounting profession and the financial accounting.

The research depends the analytical method in analyzing the information, whether general information, or the analyzing the questions concerning the research variables.

The research concluded the following points: -The ethical obligation of the practiced accounting profession must decrease the financial accounting faced the danger.

- Eighty percent (%80) of the sample of the research emphasized that there is an ambiguity in the rules of the professional behavior of accounting profession in Iraq, which reflects directly on the financial accountings.