Ethical models
To investigate the ethical condition of organization and guiding it to achieve good
point of recognizing the morale of managers and accountants is necessary (Vadie et al.,
2012). Briefly, ethical models presented to describe the behavior of accountants and
managers can be explained briefly as:
The model of inclination to benefits
Based on benefit approach, public benefits are higher than personal benefits
(Delaports, et al., 2008).
Benefit approach focuses on the outcomes of measurement or method and ethicality
criterion of each action or behavior is public benefit of the action (Barnet et al., 2004).
Clearly, benefit follows consider the goal leading to the highest enjoyment or benefit