" the purpose of this study was to evaluate the Effective Factors on Moral Reasoning of Accounting Students. The research is descriptive and is applied to the target. Based on field data collection is also considered. The tool of data Collection in this study is a questionnaire designed to measure the research variables. The variables are set equal to 5 Likert used. Validity of questionnaire was confirmed by professors and experts comments and reliability of it using Cronbach alpha was

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... . The population of this study is all students of Accounting in Guilan province. Using the Cochran Formula, 390 students were studied as a final sample of research. To test the hypothesis a Regression test was used. The results showed that Ethical Principles and its dimensions have significant effect on moral reasoning.