شناسایی و رتبه‌‌‌‌‌بندی ارزش‌های اخلاقی در حسابرسی از دیدگاه اسلام با رویکرد TOPSIS فازی

نویسندگان

1 استادیاردانشگاه ولی‌عصر(عج) رفسنجان

2 دانشجوی کارشناسی ارشد، گروه حسابداری، دانشکدهٔ علوم اداری و اقتصاد، دانشگاه ولی‌عصر(عج) رفسنجان

چکیده

اخلاق حسابرسی از مهم‌ترین عواملی است که موجب حفظ کیان و کرامت حرفۀ‌ حسابرسی می‌‌‌‌‌شود. امروزه انتظارات جامعه از حرفۀ‌ حسابداری و حسابرسی افزایش یافته است. افزایش این انتظارات، حسابداران رسمی را ملزم می ‌‌‌‌کند خدمات حرفه‌ای خود را در قالب حسابرسی اخلاقی ارائه دهند. در این راستا، این پژوهش با مرور ادبیات و نظرخواهی از هفت حسابرس خبره و استفاده از رویکرد TOPSIS فازی، پانزده ارزش اخلاقی را در حسابرسی از دیدگاه اسلام شناسایی و رتبه‌بندی کرده ‌‌‌‌‌است. نتایج نشان داد از دیدگاه خبرگان حسابرسی، استقلال مهم‌ترین ارزش در حرفۀ‌ حسابرسی است. با مرور ادبیات معلوم شد در صورت نادیده گرفتن استقلال، دیگر ارزش‌‌‌‌‌ها هم بی‌‌‌‌‌معنا می‌شوند. همچنین، بعد از استقلال، بی‌‌‌‌‌طرفی، صداقت، عینیت‌‌‌‌‌گرایی و حقیقت‌‌‌‌‌طلبی نیز اهمیت دارند؛ درحالی‌که احترام به اشخاص، خیرخواهی و اعتماد در حسابرسی از اهمیت چندانی برخوردار نیستند. در نهایت، این نتیجه به دست آمد که رعایت ارزش‌‌‌‌‌های اخلاقی اسلام در حسابرسی، موجب موفقیت در این حرفه می‌شود.

کلیدواژه‌ها


جعفری فشارکی، محمد و نرگس خالقی‌‌‌‌‌پور  (1389)؛ «مفهوم اصل حقیقت و نقش آن در تفسیر قراردادها»؛ فصلنامه تخصصی پژوهش‌های فقه و حقوق اسلامی (فقه و مبانی حقوق اسلامی)، دورۀ‌ 6، ش 19، ص 62 تا 41.##صیادی تورانلو، حسین، حسین منصوری و رضا جمالی  (1387)؛ «شناسایی و رتبه‌بندی ابعاد کیفیت خدمات کتابخانه‌‌‌‌‌ای با رویکرد فازی، مطالعۀ‌ موردی: کتابخانه‌های دانشگاه یزد»؛ مجلۀ‌ کتابداری و اطلاع‌‌‌‌‌رسانی، ش 4، ص 238 تا 211. ##علی بن ابی‌طالب7، (1377)؛ نهج البلاغه؛ ترجمۀ‌ سیدجعفر شهیدی؛  تهران: علمی و فرهنگی. ##عیوضلو، حسین (1384)؛ عدالت و کارایی در تطبیق با نظام اقتصاد اسلامی؛ تهران: دانشگاه امام صادق7. ##ناظرزاده کرمانی، فرناز (1376)؛ اصول و مبادی فلسفۀ‌ سیاسی فارابی: شرح نظریۀ‌ مدینۀ‌ فاضله با تطبیق بر آرای افلاطون و ارسطو؛ تهران: دانشگاه الزهرا. ##
APESB (2006); Australian Professional And Ethical Standards Board, APES 110 Codes Of Ethics For Professional Accountants, Australian Professional And Ethical Standards Board, Melbourne.
Arens, A., Loebbecke, J., Iskandar, T., Susela, S. Isa, And Boh, M.(1999); Auditing In Malaysia: An Integrated Approach. ##Ariely, D. (2012); The (Honest) Truth About Dishonesty: Harper Audio. ##Ball, R., Robin, A., & Wu, J. S. (2003); "Incentives Versus Standards: Properties Of Accounting Income In Four East Asian Countries"; Journal Of Accounting And Economics, 36(1), 235-270. ##Barki, H., Robert, J., & Dulipovici, A. (2015); "Reconceptualizing Trust: A Non-Linear Boolean Model"; Information & Management, 52(4), 483-495. ##Bazerman, M. H., Morgan, K. P., & Loewenstein, G. F. (1997); "Opinion: The Impossibility Of Auditor Independence"; Sloan Management Review, 38(4), 89.
Beach, R., Muhlemann, A. P., Price, D., Paterson, A., & Sharp, J. A. (2000); "A Review Of Manufacturing Flexibility"; European Journal Of Operational Research, 122(1), 41-57. ##Boiral, O., & Gendron, Y. (2011); "Sustainable Development And Certification Practices: Lessons Learned And Prospects"; Business Strategy And The Environment, 20(5), 331-347. ##Boland, C. M. (2014); Do Auditing Standard Setters Respond To Public Concerns? Exploring The Economic Cycle And Auditing Standard Precision In The Pre-PCAOB Era: MICHIGAN STATE UNIVERSITY. ##Brambilla, M., Rusconi, P., Sacchi, S., & Cherubini, P. (2011); "Looking For Honesty: The Primary Role Of Morality (Vs. Sociability And Competence) In Information Gathering"; European Journal Of Social Psychology, 41(2), 135-143. ##Chakraborty, D. (1975); Optimization In Impressive And Uncertain Environment. Ph. D. Thesis, Dept. Of Mathematics, IIT Kharagpur. ##Chen, C.-T. (2000); "Extensions Of The TOPSIS For Group Decision-Making Under Fuzzy Environment"; Fuzzy Sets And Systems, 114(1), 1-9. ##Cherrington, J., & Cherrington, D. (1995); Ethical Decision Making. Micromash, Englewood, CO. ##Cooper, D. J., & Morgan, W. (2013); "Meeting The Evolving Corporate Reporting Needs Of Government And Society: Arguments For A Deliberative Approach To Accounting Rule Making"; Accounting And Business Research, 43(4), 418-441. ##Cullinan, C. P., Earley, C. E., & Roush, P. B. (2012); "Multiple Auditing Standards And Standard Setting: Implications For Practice And Education"; Current Issues In Auditing, 7(1), C1-C10. ##Cushing, B. E., & Ahlawat, S. (2003); Economic Analysis Of Skepticism In An Audit Setting; Piarming Committee, 2000. ##Davenport, L., & Dellaportas, S. (2009) "Interpreting The Public Interest: A Survey Of Professional Accountants"; Australian Accounting Review, 19(1), 11-23. ##Delgado, M., Vila, M. A., & Voxman, W. (1998);" On A Canonical Representation Of Fuzzy Numbers"; Fuzzy Sets And Systems, 93(1), 125-135. Dickert, N. W. (2009); "Re-Examining Respect For Human Research Participants"; Kennedy Institute Of Ethics Journal, 19(4), 311-338. ##Dykxhoorn, H. J., & Sinning, K. E. (1982); "Perceptions Of Auditor ##ndependence: Its Perceived Effect On The Loan And Investment Decisions Of German Financial Statement Users"; Accounting, Organizations And Society, 7(4), 337-347. ##Ewert, R., & Wagenhofer, A. (2005); "Economic Effects Of Tightening Accounting Standards To Restrict Earnings Management"; The Accounting Review, 80(4), 1101-1124. ##García-Marzá, D. (2005); "Trust And Dialogue: Theoretical Approaches To Ethics Auditing"; Journal Of Business Ethics, 57(3), 209-219. ##Glover, S. M., & Prawitt, D. F. (2014)" "Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum"; Current Issues In Auditing, 8(2), P1-P10. ##Goodwin, G. P., & Darley, J. M. (2008); "The Psychology Of Meta-Ethics: Exploring Objectivism"; Cognition, 106(3), 1339-1366. ##Gray, S. J. (1988); "Towards A Theory Of Cultural Influence On The Development Of Accounting Systems Internationally"; Abacus, 24(1), 1-15. ##Hail, L., Leuz, C., & Wysocki, P. (2010); "Global Accounting Convergence And The Potential Adoption Of IFRS By The US (Part II): Political Factors And Future Scenarios For US Accounting Standards"; Accounting Horizons, 24(4), 567-588. ##Hashi, A. A. (2011); "Islamic Ethics: An Outline Of Its Principles And Scope"; Revelation And Science, 1(03). ##Herron, T. L., & Gilbertson, D. L. (2004); "Ethical Principles Vs. Ethical Rules: The Moderating Effect Of Moral Development On Audit Independence Judgments"; Business Ethics Quarterly, 14(03), 499-523. ##Houck, T. P. (2003); Why And How Audits Must Change: Practical Guidance To Improve Your Audits: John Wiley & Sons. ##Hurtt, R. K. (2001); Development Of An Instrument To Measure Professional Skepticism; University Of Wisconsin-Madison, November. ##Hussin, S. A. H. S., & Iskandar, T. M. (2015); "Re-Validation Of Professional Skepticism Traits"; Procedia Economics And Finance, 28, 68-75. ##Kaasa, A., & Parts, E. (2013); Honesty And Trust: Integrating The Values Of Individuals, Organizations, And The Society (Dis) Honesty In Management (Pp. 37-58): Emerald Group Publishing Limited. ##Kant, I. (1959); Foundations Of The Metaphysics Of Morals, And What Is Enlightenment? Translated, With An Introduction By Lewis White Beck: New York: Liberal Arts Press. ##Kasim, N., Sanusi, Z. M., Mutamimah, T., & Handoyo, S. (2013); "Assessing The Current Practice Of Auditing In Islamic Financial Institutions In Malaysia And Indonesia"; International Journal Of Trade, Economics And Finance, 4(6), 414. ##Keller, A. C., Smith, K. T., & Smith, L. M. (2007); "Do Gender, Educational Level, Religiosity, And Work Experience Affect The Ethical Decision-Making Of US Accountants?" Critical Perspectives On Accounting, 18(3), 299-314. ##Ken, J., & Langari, R. (1999); Fuzzy Logic. ##Kindsiko, E., Vadi, M., & Vissak, T. ## 2013); From Dishonesty To Honesty: Is This Journey Path Dependent? (Dis) Honesty In Management (Pp. 337-349): Emerald Group Publishing Limited. ##Knechel, W. R. (2013); "Do Auditing Standards Matter?" Current Issues In Auditing, 7(2), A1-A16. ##Kranacher, M.-J., Riley, R., & Wells, J. T. (2010); Forensic Accounting And Fraud Examination: John Wiley & Sons. ##Leiter, B., Baltes, B., & Smelser, N. J. (2001); Objectivity (Philosophical Aspects); International Encyclopedia Of The Social And Behavioral Sciences. ##Levine, E. E., & Schweitzer, M. E. (2014); "Are Liars Ethical? On The Tension Between Benevolence And Honesty"; ##Journal Of Experimental Social Psychology, 53, 107-117. ##Lin, C.-T., Chiu, H., & Chu, P.-Y. (2006); "Agility Index In The Supply Chain"; International Journal Of Production Economics, 100(2), 285-299. ##Longman. (2011); Dictionary Of Contemporary English, Pearson-Longman Publisher, P 636. ##Mardani, H. (2007); The Study Of Sociological Factors Of Perceived Organizational Injustice Among Teachers Of City Esfahan, Master Of Art Thesis In Sociology. College Of Literature And Humanities Sciences, University Esfahan. ##Mayhew, B. W., & Pike, J. E. (2004); "Does Investor Selection Of Auditors Enhance Auditor Independence?"; The Accounting Review, 79(3), 797-822. ##Mccleary, R. M., & Barro, R. J. (2006); "Religion And Economy"; The Journal Of Economic Perspectives, 20(2), 49-72. ##Melé, D. (2014); "Human Quality Treatment: Five ##rganizational Levels"; Journal Of Business Ethics, 120(4), 457-471. ##Mohamed Saat, M., Porter, S., & Woodbine, G. (2012); "A Longitudinal Study Of Accounting Students' Ethical Judgement Making Ability"; Accounting Education, 21(3), 215-229. ##Mohd Ghazali, N. A. (2015); "The Influence Of A Business Ethics Course On Ethical Judgments Of Malaysian Accountants"; Journal Of Asia Business Studies, 9(2), 147-161. ##Nelson, M. W. (2009); "A Model And Literature Review Of Professional Skepticism In Auditing"; Auditing: A Journal Of Practice & Theory, 28(2), 1-34. ##Olazabal, A. M., & Almer, E. D. (2001); "Independence And Public Perception: Why We Need To Care"; Journal Of Accountancy, 191(4), 69. ##Pany, K., & Zhang, J. (2013); "Reporting Illegal Acts Externally"; The CPA Journal, 83(3), 64. ##Peng, B., & Chunming, Y. (2013); "An Approach Based On The Induced Uncertain Pure Linguistic Hybrid Harmonic Averaging Operator To Group Decision Making"; Economic Computation & Economic Cybernetics Studies & Research, 47(4). ##Ralf Müller, P., & Kvalnes, Ø. (2014); "Honesty In Projects"; International Journal Of Managing Projects In Business, 7(4),                 590-600. ##Razmi, Z., & Razizadeh, R. (2015); Presenting Knowledge Management Implementation Model With Fuzzy Approach In Information Technology Industry. Reichheld, F. (2003); The One Number You Need To Grow–Harvard Business Review. New York, 1-12. ##Robey, D., & Keil, M. (2001); "Blowing The Whistle On Troubled Software Projects"; Communications Of The ACM, 44(4), 87-93. ##Rorty, R. (1991); Objectivity, Relativism, And Truth: Philosophical Papers (Vol. 1): Cambridge University Press. ##Rundle-Thiele, S. (2005); "Exploring Loyal Qualities: Assessing Survey-Based Loyalty Measures"; Journal Of Services Marketing, 19(7), 492-500. ##Salehi, M., & Moradi, M. (2010); "Iranian Angle To Non-Audit Services: Some Empirical Evidence"; Managing Global Transitions, 8(2), 123. ##Scott, E. D., & Jehn, K. A. (1999); "Ranking Rank Behaviors A Comprehensive Situation-Based Definition Of Dishonesty"; Business & Society, 38(3), 296-325. ##Shafer-Landau, R. (2003); Moral Realism: A Defence: Oxford University Press On Demand. ##Simmel, G., & Frisby, D. (2004); The Philosophy Of Money: Psychology Press. ##Smith, H. J., & Keil, M. (2003); "The Reluctance To Report Bad News On Troubled Software Projects: A Theoretical Model"; Information Systems Journal, 13(1), 69-95. ##Sweeney, B., Arnold, D., & Pierce, B. (2010); "The Impact Of Perceived Ethical Culture Of The Firm And Demographic Variables On Auditors’ Ethical Evaluation And Intention To Act Decisions"; Journal Of Business Ethics, 93(4), 531-551. ##Turner, L. E. (2006); "Learning From Accounting History: Will We Get It Right This Time?" Issues In Accounting Education, 21(4), 383-407.
Valentine, N., Darby, C., & Bonsel, G. J. (2008); "Which Aspects Of Non-Clinical Quality Of Care Are Most Important? Results From WHO's General Population Surveys Of “Health Systems Responsiveness” In 41 Countries"; Social Science & Medicine, 66(9), 1939-1950. ##Westermann, K. D., Cohen, J., & Trompeter, G. (2014); "Professional Skepticism In Practice: An Examination Of The Influence Of Accountability On Professional Skepticism"; Retrieved From ##Young, L., & Durwin, A. (2013); "Moral Realism As Moral Motivation: The Impact Of Meta-Ethics On Everyday Decision-Making"; Journal Of Experimental Social Psychology, 49(2),                 302-306.