Corporate social responsibility and related disclosures have been on the agenda for years. Moving in the direction of social responsibilities is a necessary factor that leads to the continuation of the company and organization in the long term. On the other hand, financial theories and theories have addressed the point that investment decisions are not only influenced by economic and rational indicators, but also other factors have a significant impact on their behavior and type of decisions. Therefore, the current research has been formed with the purpose of managers' ethical decision-making according to the role of managers' characteristics in fulfilling the social responsibility of the company. In general, the results of this research show that the personality characteristics of managers have an impact on the fulfillment of social responsibility of managers in companies. is The present study examines the impact of auditor's social and human capital on audit services. Also, examining the role of ethics in managerial accounting and financial accounting is one of the other goals of this article. The research findings show that ethics play an important role in accounting practices and accounting professionals face various ethical challenges such as conflict of interest, pressure from superiors and the need to maintain client confidentiality. In general, this research shows the importance of ethics in accounting practices and It demonstrates the need for continuing education to ensure that high ethical standards are maintained in the work of accounting professionals. Finally, this study examines the situations of moral tension that municipal managers face in their daily work life, by identifying the occurrence and nature of such situations, their contextual and organizational dependence, and the resources available to handle or solve them. The main findings of the research, Identifying the importance of contextual and organizational dependencies, not only considering managers' experience of moral tensions, but also a solution to resolve these tensions.