نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری،واحد قم،دانشگاه آزاد اسلامی،قم،ایران.
2 گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران.
3 دانشیار گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Objective: Professional ethics in accounting plays a fundamental role in financial transparency, public trust, and preventing corruption. However, challenges such as conflict of interest, false reports, and ethical crises have increased the importance of developing an ethical framework. Therefore, the present study presents a model of professional accounting ethics based on the opinions of distinguished philosophers of Islamic ethics.
Method: This study was conducted using the content analysis method. The publications of the three groups of philosophy and theology - educational sciences and ethics were reviewed from the beginning of publication until the end of 1402. Finally, after reviewing 1,413 articles, the findings of 56 articles related to the ethical views of the selected philosophers were used to present a model of professional accounting ethics.
Findings: The model of professional accounting ethics based on the opinions of distinguished philosophers is a comprehensive and comprehensive model that is effectively based on human, ethical, religious, and philosophical principles. This model goes beyond technical and professional issues and emphasizes their human and social dimensions.
Conclusion: This model of professional accounting ethics, as a comprehensive model, simultaneously emphasizes ethics, professionalism, and social responsibility.
کلیدواژه‌ها [English]
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