Abstract
Accounting as an information system is based on the processing and analysis of financial information, and every analytical system must be based on a series of specific rules and principles. Adherence to principles, values, and ethical norms in all stages of implementing accounting standards is essential and can be institutionalized through theoretical and professional ethical training. In this study, the qualitative research method of inductive content analysis was used. The research community (statistics) includes: specialists, experts, financial and accounting experts, and members of the committee that develops accounting standards. The sampling method in the present study is a purposive (judgmental) method, and individuals who have the necessary knowledge and expertise in relation to the subject under study were selected as research samples. The sample size in the content analysis section was selected as 21 people according to the theoretical saturation rule. In order to collect data, library resource methods and information and knowledge of experts were used. In the thematic analysis section, after interviewing experts, the data were coded into primary and secondary categories, and finally, using MaxQuda software in the axial coding stage, the subcategories were classified into four groups: social ethics, personal ethics, professional ethics, and ethical imperatives.
Keywords: ethics, Islamic ethics, accounting standards