دور الجانب الأخلاقي للمحاسب الإداري في جودة المعلومات المحاسبية

Abstract EN

The importance of the accounting profession in creating data and accounting information for economic resources and their sources and changes therein, through the effectiveness of this information and the degree of suitability and providing accurate and timely manner and in a form that makes it able to rationalize decisions and performance reporting, and there are several elements and behaviors control how the effectiveness of these reports and these behaviors work ethic that govern the work of management accountant when preparing performance Reports, which are the ethics of the work of professional control principles and rules of accounting, legal, such as objectivity and reliability, neutrality and timeliness that must be available in the accounting information, and the ethics of acts of self- control principles and religious belief and customary stems from personal factors related to the environment and society Ttatr within the concepts of justice and a sense of responsibility and faith and devotion and considerate of others.