This study intends to introduce a new dimension of moral personality and the importance of presence of the morality in accounting profession and aims to examine the impact of moral intelligence on accountants' job performance. The statistical population in this study includes 175 accountants...

Intellectual capital (IC) is one of the most valuable assets of firms, which has a significant role in success and wealth creation of the entities. Although these assets do not meet recognition criteria of accounting standards and are not reflected in financial statements, but they exist and the...