Ethical obligations of the accounting profession and its impact on promoting banking marketing An exploratory study on a number of government banks in the city of Zakho

Abstract

Ethical obligations of the accounting profession and its impact on promoting banking marketing An exploratory study on a number of government banks in the city of Zakho After the global financial crisis that led to the bankruptcy and collapse of the largest companies and financial institutions, which later turned out to be a professional accountant for not complying with the ethics of the profession, which was born later a crisis of confidence in accounting performance, especially in financial institutions on the grounds that accounting is an important way to save money And investment, and based on the above can identify the problem of research by asking the following question: Is the commitment to the ethics of the accounting profession affects the promotion of banking marketing and attract and attract more customers? The aim of the research is to identify the importance of the ethical principles of the accountant and its relation to promoting banking marketing, as well as to highlight the importance of linking ethics to the profession of accounting as representing the controls of honest human behavior and directing it to achieve the confidence of its clients and the good reputation of institutions, Fifty questionnaires were distributed, which were considered the main means of collecting the required data to complete the practical aspect of the research and retrieved 44 forms. It was found that there is a limited correlation between the research variables represented by the ethical obligations of the accounting profession and banking marketing at the level of the institutions investigated. This indicates that the more the accountants behave in the ethical behavior and practices, the higher the level of banking service provided to the customer at an acceptable level. Leads to maintaining existing customers and trying to win new customers. In light of the results reached, a number of recommendations have been made. The most important of these recommendations are: To create a sound banking environment with integrity and qualified employees who work in accordance with high ethical standards and principles which will enhance the Bank's reputation, strengthen its relations with its customers and win new customers.