A proposed framework for the introduction of rules and ethics of professional behavior in the system of accounting education "with application to the Saudi university system"

       The objective of this research is to clarify the concept of moral behavior and its relationship to the field of business, and explain the effect of the ethics of professional conduct on the effectiveness of the accounting information system, evaluate the entrances the ethics of professional conduct in the university education system, as the aim of the research is also to provide a proposal framework for the introduce of the rules of ethics and professional conduct in accounting University education system, research hypotheses has focused about this proposed framework suspending first hypothesis to the completeness of the proposed framework and its ability to achieve the desired objectives to increase morally student's sensitivity and guide his behavior towards an effective abide by rules of ethics and professional conduct, the second hypothesis attached success factors of this framework, the third hypothesis attached the applicability of this framework in the Saudi Arabia Kingdom universities , Through the application study, which was conducted on a sample of the teaching community staff in the faculties of Economics and Administrative in Saudi universities, the three hypotheses tested and accepted all of us, which means that the framework proposed by the researcher to teach the rules of ethics and professional conduct is an integrated framework within which to increase morally student's sensitivity and guide his behavior towards an effective abide by rules of ethics and professional conduct, and that the success of this proposed framework relies primarily on the availability of moral and material support by those which applied, and that this framework can be applied successfully in the Saudi Arabia Kingdom  universities