Contributions of Ethical Behavior in the Limiting the Accounting practices of Creative accounting / Exploratory study in the Faculty of Management and Economics University of Mosul


The issue of ethics in general, and the accounting ethical behaviour in particular, occupy the forefront in the global, international, and Arabic arena . This issue has taken a considerable position in the international, political, economical, and social speeches due to unequal distribution of wealth among the various classes of society, the repercussions of the World Trade Organization, globalization, the use of information technology, and the contribution of all these largely to the lack of validity of relations among the parties of society establishing on interests. IFAC recognizes the responsibilities of accounting profession and its role in providing guidance ,achieving progression of these efforts and consistency . It believes in the need to establish international bases of ethical behavior for the professional accountants to be a base of establishing ethical requirements for the professional accountants with taking into consideration all basic objectives and principles for all of the professional accountants whether they are in the public service, industry, commerce, private sector, or education . The research aimed at measuring the response rates, degrees of consistency in the responses of the individuals of the researched organization, and then, defining the correlating relationship and effect between both variables of accounting ethical behavior and the practices of creative accounting in addition to recognize the importance of accounting ethics and their vital role in controlling the manipulation in the financial reports and the accounting lists .