Ethical Function of Justice Theory in Accounting

Document Type : Review Paper

Authors

1 Ph.D. Student in Accounting, Faculty of Management and Accounting, Islamic Azad University, Qaznin, Iran

2 Ph.D. Student in Accounting, Faculty of Management and Accounting, Islamic Azad University, Qazvin, Iran

3 MSc, in Philosophy

Abstract

Ethical principles can potentially play an important role in understanding the nature of accounting. Justice is considered as one of the most important ethical principles in accounting, also accounting plays an important role by the maximization of social benefits in development and social sustainability. In relation to justice, theories have been found. Theory of Justice "John Rawls" (1971) about the social contract can be presented as the concept of utility and fairness in accounting. The purpose of this article is to explain the role of accounting ethics with an emphasis on the philosophy of justice. In this study, we explain ethical theories and patterns and then we have been tried to compare the moral function of accounting in accordance with the theoretical approaches and opinions of the scholars of this science with the theory of justice philosophy. The results of this analysis suggest that, although accounting ethics function entirely cannot be explained through Justice theory, however, this theory has a lot of emphasis on ethics in accounting practice. So, justice is a moral pattern that may indicate a moral function of accounting.

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References

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History

  • Receive Date: 19 August 2016
  • Revise Date: 30 May 2017
  • Accept Date: 18 February 2017

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