Conceptual Framework The conceptual framework discussed the flow of study to be taken.

The study used the systems approach. The system of three (3) frames is composed of input which went through or operation and emerged as the output.
INPUT PROCESS OUTPUT

The first frame presents the input of the study which includes the profile of the respondents, company perspective, compliance to Code of Ethics, and problems encountered and possible solutions. The second frame presents the processes of the study which includes the distribution of a survey questionnaire, unstructured interviews, and the application of statistical method to treat the gathered data. The third frame contains the output which includes the policy recommendations that the researchers suggest for the improvement of the accounting ethics applied to the company. The arrow includes the workflow of information in the research process. The feedback loop connects the output to the process involved as well as to the input. It makes the system continuous.