The Role of Professional Ethics in Enhancing the Application of the Algerian Financial Accounting System Principles - A Study of a Sample of Professionals and Academics in Constantine City

Abstract

      This study aims to examine the role of professional ethics in enhancing the application of the principles of the Algerian financial accounting system, which allows for the production of accounting information that reflects the true performance and financial position of an economic institution. To address this issue, it was necessary to study the correlation and impact relationship between the variables of professional ethics and the dimensions of the financial accounting system principles. To enhance this understanding, a questionnaire was designed and distributed to the study sample, which consisted of 301 individuals. Using a descriptive-analytical approach, the study yielded several key results, including the significant role of professional ethics in enhancing the application of the financial accounting system principles. Furthermore, the analysis of the study sample's responses revealed that accountants exhibit respect for most laws and regulations that require compliance with professional ethical standards.