Abstract

Profit management is a discussable and important issue in any separation of acceptable and non-acceptable behaviors. Profit management is one of the major decisions with various opinions. But still there are not any common ideas about its ethical and non-ethical concepts. Although any application of profit management may cause a reduction in reliable information but it is possible to provide strength evidences and documents whether profit management is useful in a special scope or not. In case of a non-ethical attitude about profit management by users, perhaps the reputation of company and management and credit situation of companies will face with damages at financial markets. On the other hand, ethics is important in accounting because it has lots of ethical requirements under the title of “Professional behavior rules”. Since profit management needs lots of ethical judgments, therefore this paper intends to evaluate the ideas of beneficiaries about ethical or non-ethical functions of managers. It is applicable for the purpose and descriptive for finding required data. Research data were collected by the use of a questionnaire as mentioned in a paper by Merchant (1994) and Fischer &Rosenroig (1995). This research is made in 2012 with a statistical population including auditors of Tax Affairs Organization, managers of private & governmental banks and shareholders of accepted companies at Tehran Stock Exchange. The statistical sample includes a selected random sample from among all auditors of Tax Organizations, managers of private and governmental banks and shareholders of accepted companies at Stock Exchange. SPSS software was used for data analysis and testing of theories and any comparison of average for both concepts.