The Accountants Ethics in Yemen
Ethics is important in any job, but it is extremely important in the accounting job. Over the years, researchers have performed numerous studies in the field of ethics in relation to the accounting profession. However, specifically in Yemen, there has been no ethical code of conduct for Yemeni acco...
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2008
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my-uum-etd.2932013-07-24T12:06:32Z The Accountants Ethics in Yemen 2008-11-15 Al-Aidaros, Al-Hasan Mohammed Hasan College of Business (COB) Faculty of Business Management HF5601-5689 Accounting Ethics is important in any job, but it is extremely important in the accounting job. Over the years, researchers have performed numerous studies in the field of ethics in relation to the accounting profession. However, specifically in Yemen, there has been no ethical code of conduct for Yemeni accountants. This study presents the domain of Yemeni accountants' ethics. Data collected by using the questionnaire from 74 Yemeni accountants in trade companies in Sana'a city. And, this study use Interdependency Analysis to reveal the Domain of Ethical Code of Conduct for Yemeni Accountants. Analysis of literature suggested 18 accountants' ethics. The research findings found the most important components of Yemeni accountant's ethics are four components, i.e, two for Deliberative Ethics and two for Prescriptive Ethics. The components of Deliberative Ethics are: Deliberative on Protection of Clients, and Deliberative On Conflict Of Interest. In addition, the components of Prescriptive Ethics are: Prescriptive on Independency, and Prescriptive on Duty. 2008-11 Thesis https://etd.uum.edu.my/293/ https://etd.uum.edu.my/293/1/Al-Hasan_Mohammed_Hasan_Al-Aidaros.pdf application/pdf eng validuser https://etd.uum.edu.my/293/2/Al-Hasan_Mohammed_Hasan_Al-Aidaros.pdf application/pdf eng public masters masters Universiti Utara Malaysia |
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Universiti Utara Malaysia |
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UUM ETD |
| language |
eng eng |
| topic |
HF5601-5689 Accounting |
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HF5601-5689 Accounting Al-Aidaros, Al-Hasan Mohammed Hasan The Accountants Ethics in Yemen |
| description |
Ethics is important in any job, but it is extremely important in the accounting job. Over the years, researchers have performed numerous studies in the field of ethics in relation to the accounting profession. However, specifically in Yemen, there has been no ethical
code of conduct for Yemeni accountants. This study presents the domain of Yemeni accountants' ethics. Data collected by using the questionnaire from 74 Yemeni
accountants in trade companies in Sana'a city. And, this study use Interdependency Analysis to reveal the Domain of Ethical Code of Conduct for Yemeni Accountants. Analysis of literature suggested 18 accountants' ethics. The research findings found the most important components of Yemeni accountant's ethics are four components, i.e, two
for Deliberative Ethics and two for Prescriptive Ethics. The components of Deliberative Ethics are: Deliberative on Protection of Clients, and Deliberative On Conflict Of Interest. In addition, the components of Prescriptive Ethics are: Prescriptive on Independency, and Prescriptive on Duty.
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| format |
Thesis |
| qualification_name |
masters |
| qualification_level |
Master's degree |
| author |
Al-Aidaros, Al-Hasan Mohammed Hasan |
| author_facet |
Al-Aidaros, Al-Hasan Mohammed Hasan |
| author_sort |
Al-Aidaros, Al-Hasan Mohammed Hasan |
| title |
The Accountants Ethics in Yemen |
| title_short |
The Accountants Ethics in Yemen |
| title_full |
The Accountants Ethics in Yemen |
| title_fullStr |
The Accountants Ethics in Yemen |
| title_full_unstemmed |
The Accountants Ethics in Yemen |
| title_sort |
accountants ethics in yemen |
| granting_institution |
Universiti Utara Malaysia |
| granting_department |
College of Business (COB) |
| publishDate |
2008 |
| url |
https://etd.uum.edu.my/293/1/Al-Hasan_Mohammed_Hasan_Al-Aidaros.pdf https://etd.uum.edu.my/293/2/Al-Hasan_Mohammed_Hasan_Al-Aidaros.pdf |
| _version_ |
1747826881134067712 |