اصول اخلاق اسلامی: چارچوبی برای تدوین آیین رفتار حرفه‌ای حسابداری

نوع مقاله : مقاله ترویجی

نویسندگان

1 استاد حسابداری، دانشگاه شیراز، شیراز، ایران

2 دکتری حسابداری، دانشگاه تهران، پردیس کیش، ایران

3 دکتری حسابداری، دانشگاه شیراز شیراز، ایران

چکیده

ارزش‌های اخلاقی، زیربنایی را فراهم می‌کند که یک جامعه بر آن بنا می‌شود. اخلاق سامان‌دهنده رفتار ارتباطی در مقیاس فرد، سازمان، جامعه و روابط جهانی است و غفلت از آن صدمات جبران‌ناپذیر زیادی را به‌ دنبال دارد. ضوابط رفتاری و اخلاقی هر حرفه، مهمترین خط‌مشی‌های آن را مشخص می‌کند. این خط‌مشی‌ها، مواردی چون ویژگی‌های اصلی حرفه، روابط اعضای حرفه با جامعه، روابط اعضای حرفه با یکدیگر و در نهایت روابط هر عضو با جامعه حرفه‌ای را دربر می‌گیرد. با افزایش رسوایی‌های مالی مشخص شد که حسابداران باید علاوه بر رعایت استانداردها و ضوابط فنی به رعایت اخلاق حرفه‌ای نیز متعهد باشند. با توجه به اهمیت ارزش‌های اخلاقی در دین مبین اسلام، هدف مطالعه حاضر تبیین نقش اسلام و اصول اخلاقی آن در رفع مشکلات حرفه حسابداری و آیین اخلاق حرفه‌ای حسابداری مبتنی بر مفهوم عقل‌گرایی صرف در عصر حاضر است. در این پژوهش ضرورت و نیاز به مفاهیم ارزشی و اخلاقی اسلام جهت حراست و حفاظت از منافع عمومی تبیین و اصول اخلاقی اسلامی معرفی می‌گردند که می‌توان آنها را به‌عنوان مبنا و چارچوبی برای تدوین آیین رفتار اخلاق حرفه‌ای حسابداری مورد استفاده قرار داد. احترام و تکریم دیگران، آزادی، عدالت، امانت‌ورزی، ﺻﺪاﻗﺖ، ﻣﺴﺌﻮﻟﻴﺖﭘﺬﻳﺮی، ﻣﺪارا و سعه ﺻﺪر، ﻧﻘﺎدی و اﻧﺘﻘﺎدﭘﺬﻳﺮی، اﻋﺘﺪال، ﻓﺮوﺗﻨﻲ و ﻣﻬﺮﺑﺎﻧﻲ و رازداری مهمترین اصول اخلاقی هستند که از نهج‌البلاغه به‌عنوان یکی از مهترین منابع اسلامی قابل استخراج است و می‌توان از آنها برای تقویت آیین رفتار حرفه‌ای حسابداری موجود استفاده نمود.

کلیدواژه‌ها


عنوان مقاله [English]

Islamic Ethics: A Framework for the Compilation of Professional Accounting Practices

نویسندگان [English]

  • shokrollah khajavi 1
  • Sarah Etemadi Eidadi 2
  • Mohammad hossein ghadirian Arani 3
2 University of Tehran-Kish Campus - - University of Tehran-Kish Campus
3 shiraz university
چکیده [English]

< p >< p >Ethical values  provide the basis for a society based on it. Ethics regulates communication behavior on a person, organization, society and global level and neglecting it has much irreparable harm. The behavioral and ethical codes of each profession determine its most important policies. These policies include some of the main features of the profession, the relationship of the members of the profession with the community, the relationships of the members of the profession with each other, and finally the relations of each member with the professional community. As financial scandals increased, it became clear that accountants should be committed to complying with professional ethics in addition to complying with technical standards and principles. Considering the importance of ethical values in the religion of Islam, the purpose of this study is to explain the role of Islam and its ethical principles in solving the problems of accounting profession of the present era and the ethics of professional accounting based on the concept of pure rationalism. In this research, the necessity and need for the Islamic values and ethics of accounting for the protection of public interests is explained and Islamic principles are introduced that can be used as the basis and framework for the formulation of the ethics of professional in accounting. Respect for others, freedom, justice, honesty, responsibility, tolerance and fortitude, criticism, moderation, modesty and kindness, and secrecy are the most important moral principles that can be extracted from Nahj al-Balagha as one of the most important Islamic sources.

کلیدواژه‌ها [English]

  • Code of ethic
  • Islamic ethics
  • Nahj al-Balagha
  • Professional ethics
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