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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Main Author: Al-Aidaros, Al-Hasan Mohammed Hasan
Format: Thesis
Language:en
en
Published: 2008
Subjects:
Online Access: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
https://etd.uum.edu.my/293/
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author Al-Aidaros, Al-Hasan Mohammed Hasan
author_facet Al-Aidaros, Al-Hasan Mohammed Hasan
author_sort Al-Aidaros, Al-Hasan Mohammed Hasan
building UUM Library
collection Institutional Repository
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
continent Asia
country Malaysia
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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spelling my.uum.etd-2932013-07-24T12:06:32Z https://etd.uum.edu.my/293/ The Accountants Ethics in Yemen Al-Aidaros, Al-Hasan Mohammed Hasan 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. 2008-11-15 Thesis NonPeerReviewed application/pdf en https://etd.uum.edu.my/293/1/Al-Hasan_Mohammed_Hasan_Al-Aidaros.pdf application/pdf en https://etd.uum.edu.my/293/2/Al-Hasan_Mohammed_Hasan_Al-Aidaros.pdf Al-Aidaros, Al-Hasan Mohammed Hasan (2008) The Accountants Ethics in Yemen. Masters thesis, Universiti Utara Malaysia.
spellingShingle HF5601-5689 Accounting
Al-Aidaros, Al-Hasan Mohammed Hasan
The Accountants Ethics in Yemen
title 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_short The Accountants Ethics in Yemen
title_sort accountants ethics in yemen
topic HF5601-5689 Accounting
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
https://etd.uum.edu.my/293/
url_provider http://etd.uum.edu.my/