Allameh Tabataba’i University Empirical Studies in Financial Accounting 2821-0166 18 70 2021 06 22 Validating Three-dimensional Model of Ethical Competencies’ Education in Accounting Program Validating Three-dimensional Model of Ethical Competencies’ Education in Accounting Program 1 25 12983 10.22054/qjma.2021.53224.2164 FA Jafar Babajani Professor of Accounting, Allameh Tabataba'i University,Tehran, Iran. 0000-0002-9855-8664 Ali Saghafi Professor of Accounting. Allame Tabatabai University, Tehran, Iran Vajhollah Gorbaizadeh Associate Professor, Governmental Management Dept.Allame Tabataba,i University, Tehran, Iran Hiva Rastegar Moghadam Ph.D. Candidate in Accounting, Allame Tabatabai University, Tehran, Iran, 0000-0001-8982-2294 Journal Article 2020 06 22 It is expected that accountants provide information which increases the ability of decision making and professional judgement. In this regard, the rendered information should entail characteristics such as ethical principles. In other words, professional accountants should comply not only with the accounting standards and technical norms, but also with ethics which is a preventive factor in financial fraud and corruption. However, the question is how to equip accounting graduates with ethical competencies. Increasing attention to this issue in recent years has resulted in creation of some models for educating ethical competencies. In the present research, the validity of three-dimensional model of ethical competencies’ education has been analyzed. Three-dimensional model of ethical competencies’ education emphasizes on education of eleven competencies as a separate course with combinational teaching method. The statistical population has consisted of bachelor students majoring accounting at the universities in Tehran. Moreover, two-stage sampling technique has been used as a sampling method. The research has been implemented using Pretest-posttest control group design and the data have been analyzed by univariate analysis of covariance. The results have shown that the mentioned ethical education has developed the students’ moral judgements. So, it is expected that by using the model in academia, accounting graduates will become familiarized with necessary competencies to make ethical decisions. It is expected that accountants provide information which increases the ability of decision making and professional judgement. In this regard, the rendered information should entail characteristics such as ethical principles. In other words, professional accountants should comply not only with the accounting standards and technical norms, but also with ethics which is a preventive factor in financial fraud and corruption. However, the question is how to equip accounting graduates with ethical competencies. Increasing attention to this issue in recent years has resulted in creation of some models for educating ethical competencies. In the present research, the validity of three-dimensional model of ethical competencies’ education has been analyzed. Three-dimensional model of ethical competencies’ education emphasizes on education of eleven competencies as a separate course with combinational teaching method. The statistical population has consisted of bachelor students majoring accounting at the universities in Tehran. Moreover, two-stage sampling technique has been used as a sampling method. The research has been implemented using Pretest-posttest control group design and the data have been analyzed by univariate analysis of covariance. The results have shown that the mentioned ethical education has developed the students’ moral judgements. So, it is expected that by using the model in academia, accounting graduates will become familiarized with necessary competencies to make ethical decisions. https://qjma.atu.ac.ir/article_12983_97ef7f4a6f519343cfcc3c26a3639178.pdf