نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران.
2 دانشیار گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The present study was conducted with the aim of designing a model of professional accounting ethics based on the views of Khajeh Nasir al-Din Tusi. The ethical principles of Khajeh Nasir al-Din Tusi, which he emphasized in his various works, especially in the fields of justice, honesty, trustworthiness and responsibility, were the basis of this study, and these principles and their relationship with the accounting profession were analyzed. This study was conducted using the content analysis method. For this purpose, publications published in three groups: Philosophy and Theology - Educational Sciences and Ethics from the beginning of publication to the end of 1402 were reviewed, and finally, after reviewing 263 articles, the findings of 9 articles related to the ethical views of Khajeh Nasir al-Din Tusi were used to present a model of professional accounting ethics based on his views. The analyses showed that Khajeh Nasir al-Din Tusi's ethical principles include four key principles. The three-level model of professional accounting ethics from his theories is: the level of philosophical foundations, the level of ethical principles, and the level of rulings and strategies. The ethical results of this model include increasing public trust, reducing financial irregularities and financial crises, and developing social responsibility in accounting, and the implementation of this model can lead to improving the ethical behavior of accountants and promoting and trust in the accounting profession.
کلیدواژهها [English]
منابع
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