The value is a social event that has an important role in the human life, since forming of firstly societies till now. In reality, the human life has been formed from set of selections that people set forth from that a system of values. The nature of value is selection and freely confirmation on one hand value is guidance and determiner of social trends and on the other hand determiner of social action and manner that are manifesting on rules and manners, regulations, holy principles and routine life methods (Schwartz and Anat 2004). Indeed values are mental judgment of people. In reality these are values that form special frameworks for social people-because they know which manner is suitable in each situation. The values are important determiner of the performance method, actions’ route and how to prefer targets in cultural, educational, family, political and religious systems for each society.
In scope of considering for manner science, the values are one of the pivotal conceptions that has created the background of convergence amid different scopes of humanities and acted as a key conception for systematic studying in humanities (Schwartz, 1999). Understanding of the
values of commercial students is useful for their guidance can be used for rising of education, reinforcement and their successive training. The commercial students will be coming professionals and nowadays people pay attention to the ethical in jobs and the members of profession are encouraged to follow the whole ethics, furthermore the understanding of values for commercial students is useful for their guidance. Determining of value differences between men and women with the remarkable presence of women in commercial jobs can be important for anticipating and controlling of coming manners that are related to job and managing of
human recourses. Furthermore considering of ethical insight of commercial students and men and women seem essential. The aim of this article is comparison of ethical values and value systems between accounting and non accounting students and men and women.
Mahdi Moradi, Mahdi Salehi, Somayeh Saghafi