Abstract:
Currently, accounting education faces serious challenges; in its traditional form, it focuses solely on teaching specialized lessons and preparing students for implementing techniques and passing exams, paying little attention to issues such as professional ethics. However, recently, the teaching of professional accounting ethics has gained significant international attention due to financial scandals such as Enron and WorldCom and their connection to the accountability of accountants, leading to an increased focus on formulating appropriate regulations and ethical standards for the accounting profession. Consequently, providing accounting services without fully accepting and gaining public trust is not possible without professional ethics training. In this context, a concept that can play an effective role in expanding professional accounting ethics but has received less attention is 'self-efficacy'. In the divisions of legal science, 'commercial law' or 'trade law' is considered one of the branches of private law. Generally, legal science is divided into two parts: 'public law' and 'private law'. For this purpose, in the present article, we intend to address the subject of professional ethics in business laws from an Islamic perspective.
Machine summary:
Professional Ethics in Business Laws from an Islamic Perspective (Date received 15/04/1402 Date approved 12/05/1402) Dr. Milad Khalili Recipient of the Top Researcher Statue from Ghanun Yar Institute Dr. Zahra Setayesh 1 PhD in Urban Planning, Islamic Azad University, Najafabad Abstract Currently, accounting education faces serious challenges; in its traditional form, it focuses solely on teaching specialized courses and preparing students for implementing techniques and passing exams, with little attention paid to issues such as professional ethics.
Keywords: Business, professional ethics, accounting, commercial and trade law Corresponding author Part One: Generalities Attitude includes the way and angle through which individuals view various subjects and conditions.
For example, the more the scientific community considers the teaching of professional accounting ethics useful for this profession and in the public interest, the deeper this belief becomes, and the individual becomes willing to convey the importance of ethical values within the social groups active in it.
Additionally, individuals who have a negative view toward the teaching of professional accounting ethics are not very confident in their ability to convey the importance and teach professional ethics; thus, the attitude of the accounting scientific community has a positive and significant impact on self-efficacy.
Some of the main functions of managerial support include active presence along with advancing and expanding organizational goals, encouraging a participatory environment, and supporting educational advancement through resource allocation, which affects the self-efficacy of teaching professional accounting ethics and can [strengthen] the relationship between managerial support and the expansion of professional accounting ethics.
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