مدى التزام ديوان المحاسبة لقواعد السلوك الوظيفي

الملخص EN

This paper aims to mainly to highlight the rules of the behavior of a career that should be applied by the Accounting Bureau and its editors.

Moreover, It aims to identify the extent of the commitment and the application of the Accounting Bureau and its auditors to conduct functional applied in most of the Arab and foreign countries such as Britain, the USA, Egypt, Emirates and others.

To achieve this objective, this study used analytical method inductive by relying on books, periodicals and other sources that can be relied on the completion of the theoretical aspect of the study.

In addition, the researchers used descriptive analytical method that applied the questionnaire in this study.The study sample was represented in the editors in the Accounting Bureau of the Tripoli city.Furthermore, this study used some statistical methods by SPSS program for the analysis of the answers obtained.

The study concluded that the accounting Bureau and its auditors are committed to the application of the rules of behavior career, although it has not yet issued rules for the behavior of a career in the Accounting Bureau.