International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss

Developing Rest's Model to Examine the Relationship between Ethical AccountingEducation and International Education Standard 4(IES 4) Principles
Dr. Laila M. Al-Taweel

This paper is designed to develop Rest's Model by adding new constructs, in orderto reexamine the relationship between ethical accounting education and the IFAC's principles (based on IES 4). Based on a survey instrument, a self-evaluation scale is used to assess the components of the revised model in order to enhance the compliance with IFAC's principles (IES 4). Data was collected from a sample of 125 professional accountants in Syria. Findings support the revised Rest's Model; ethics education for professional accountants would promote ethics sensitivity, which in turn provokes the compliance with IFAC's principles through intervening constructs.

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