Abstract

Houari B. Djaout1Mohamed A. Feraoun and Tahar Chouikh2*

Ethics is an issue that surrounds all aspects of humanlife. Moral values provides infrastructure such that civilized society and sublime cultural and behavioral society are based on it. Without this infrastructure, civilized society is disintegrated. According to the high position and importance of moral values, improving moral values are an important factor that is considered in all fields of life. This matter especially has a double importance in the commercial fields, including accounting. Because accounting profession as an information system plays a key role in the social and economic development of societies, the society has great expectations from the members of this profession. People need to trust the quality of services provided by accounting profession. To gain trust to these services, we should trust the provider’s services and for this, they must be committed to integrity and ethics. So members’ intellectual and practical commitment to standards of conduct is essential and one of the effective factors in improving the commitment and quality of accounting services is ethical education for accountants such as code of professional conduct.