ضرورت آموزش اخلاق و ارزش های اسلامی در برنامه درسی حسابداری دانشگاه ها

نوع مقاله : مقاله ترویجی

نویسندگان

1 استادیار گروه حسابداری، دانشگاه الزهرا(س)، تهران، ایران

2 مربی گروه حسابداری، دانشگاه پیام نور، تهران، ایران

چکیده

از آنجا که حسابداران مسئول تهیه صورت‌های مالی هستند که نشان دهنده عملکرد واحد تجاری است، پایبندی آنها به اصول اخلاقی برای جامعه بسیار مهم است. در کشورهای اسلامی حسابداران علاوه بر رعایت اصول اخلاقی تدوین شده توسط فدراسیون بین المللی حسابداران(IFAC) بایستی به اصول اخلاقی سازمان حسابداری و حسابرسی موسسات مالی اسلامی(AAOIFI) نیز پایبند باشند. آموزش اخلاق، آینده حرفه حسابداری را تضمین می‌کند و اطمینان می دهد که حسابداری نقش تاریخی خود را در جهت شکوفایی اقتصاد و پیشرفت جامعه به طور اثربخش ادامه می دهد. همچنین آموزش ارزش‌های اسلامی در حسابداری باعث نهادینه شدن رفتار اخلاقی در دانشجویان می شود و آنها را برای مواجه موثر با چالش‌های اخلاقی در محیط کار آماده می کند. در ایران، حتی پس از رسوایی‌های حسابداری اوایل دهه 2000 میلادی که منجر به توجه بیشتر دانشگاه‌ها و نهادهای حرفه ای به موضوع آموزش اخلاق در حسابداری شد و نیز علیرغم تلاش‌های اخیر کشورهای اسلامی برای آموزش ارزش‌های اسلامی در برنامه درسی دانشگاه ها، هنوز تغییرات قابل ملاحظه ای برای گنجاندن اخلاق و ارزش‌های اسلامی در برنامه درسی حسابداری صورت نگرفته است. بنابراین هدف پژوهش حاضر واکاوی نظری ضرورت آموزش اخلاق و ارزش‌های اسلامی در برنامه درسی حسابداری در دانشگاه‌ها است.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Necessity of ethics education and Islamic values in universities accounting curriculum

نویسندگان [English]

  • Seyyed Ali Hosseini 1
  • fatemeh babaei 2
1 Assistant Professor of Accounting, Alzahra University, Tehran, Iran
2 Instructor of Accounting, Payame Noor University, Tehran, Iran
چکیده [English]

Since accountants are responsible for preparing financial statements that reflect the performance of the business, their commitment to ethics is of utmost importance to society. In Islamic countries, accountants must adhere to the ethics of the International Federation of Accountants (IFAC), in addition to complying with the ethical principles established by the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI). Ethics education warrants the future of accounting profession and ensures that accounting continues to play its historic role for the prosperity of the economy and the progress of the community. In addition, Islamic values education in accounting makes institutionalization of ethical behavior in students and prepares them for an effective encounter with the ethical challenges in the workplace. Even after the accounting scandals in the early 2000s, which led to greater attention universities and professional institutions to ethics education in accounting and despite the recent efforts of Islamic countries to educate Islamic values in the universities curriculum, in Iran there are still no significant changes to incorporate ethics and Islamic values in the accounting curriculum .Therefore, the aim of this study is to provide a theoretical analysis of necessity of ethics and Islamic values education in universities accounting curriculum.

کلیدواژه‌ها [English]

  • ethics
  • ethics education
  • toolkit
  • Bloom’s taxonomy
  • Islamic values
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