نویسندگان
1 استاد حسابداری دانشگاه الزهراء (س)
2 دانشجوی دکتری حسابداری دانشگاه الزهراء (س)،
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Current accounting education system tends to train accountants with rule-based cognitive skills. Graduates without critical thinking and analytical reasoning abilities have many problems to handle issues that specific codes such as standards, regulations and ethical codes, do not exist about. Recent scandals indicate taking attention to strengthen ethical reasoning alongside technical skills is important in today's business environment. Therefore ,it is required that universities and higher-education institutions in order to meet their mission make arrangement to effectively prepare expert human proportional to career's market needs. The goal of this paper is to describe the role of ethic and ethical reasoning in accounting and to address education challenges in the way of coverage ethic in accounting educational programs.
کلیدواژهها [English]
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