摘要：Ethical values provide the basis for a society based on it. Ethics regulates communication behavior on a person, organization, society and global level and neglecting it has much irreparable harm. The behavioral and ethical codes of each profession determine its most important policies. These policies include some of the main features of the profession, the relationship of the members of the profession with the community, the relationships of the members of the profession with each other, and finally the relations of each member with the professional community. As financial scandals increased, it became clear that accountants should be committed to complying with professional ethics in addition to complying with technical standards and principles. Considering the importance of ethical values in the religion of Islam, the purpose of this study is to explain the role of Islam and its ethical principles in solving the problems of accounting profession of the present era and the ethics of professional accounting based on the concept of pure rationalism. In this research, the necessity and need for the Islamic values and ethics of accounting for the protection of public interests is explained and Islamic principles are introduced that can be used as the basis and framework for the formulation of the ethics of professional in accounting. Respect for others, freedom, justice, honesty, responsibility, tolerance and fortitude, criticism, moderation, modesty and kindness, and secrecy are the most important moral principles that can be extracted from Nahj al-Balagha as one of the most important Islamic sources.
关键词：code of ethic;Islamic ethics;Nahj al-Balagha;professional ethics
