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Document Type |
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Thesis |
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Document Title |
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The Role of Accounting Education in Enhancing the Ethics of Accounting Profession: An Applied Study on Saudi Universities دور التعليم المحاسبي في تعزيز أخلاقيات مهنة المحاسبة: دراسة تطبيقية على الجامعات السعودية |
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Subject |
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Faculty of Economics and Administration |
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Document Language |
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Arabic |
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Abstract |
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The study discussed the problem of shortcomings in the curricula of accounting education programs, with regard to ethical and behavioral considerations, amid the recent changes, and the Kingdom’s applications of the International Federation of Accountants (IFAC) standards. The International Accounting Education Standards Board (IAESB) requires the commitment of accounting education programs to set a framework of values, ethics and professional conduct, as well as lay down new plans to work on developing the basic moral principles of students and to analyze the consequences of immoral behavior and its impact on the individual, the profession and society as a whole.
The study aimed to evaluate the role of accounting education in enhancing the professional ethics for accounting students, the availability of curricula that enhance the values, ethics and behaviors in accounting programs in Saudi universities, in addition to determining the extent to which these programs achieve the requirements of the fourth standard of the International Accounting Education Standards on professional values, ethics and behaviors.
The study adopts in its theoretical aspect the inductive method, by depending on previous studies and research on the subject. Meanwhile, the practical aspect of the study depends on the analytical descriptive approach, through identifying the ethical courses in accounting programs in Saudi universities and the extent to which they meet the requirements of the fourth standard of the International Accounting Education Standards (IES4).
The results of the study showed that there is a discrepancy between Bachelor’s accounting programs in applying some of the requirements of the fourth standard of International Accounting Education standards. Programs share the application of no other requirements. The study revealed that (29%) of the programs do not provide any curricula that enhance the ethical values and professional behaviors.
The most important recommendations of the study are as follows: The necessity to pay attention to moral curriculum in accounting programs, in accordance with the requirements of the fourth standard, especially curriculum on the ethics of the accounting profession; to help students identify the ethics of this profession and to analyze the ethical issues and how to work to address them. |
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Supervisor |
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Prof. Abdullah Ali Asiri |
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Thesis Type |
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Master Thesis |
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Publishing Year |
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1440 AH
2019 AD |
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Added Date |
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Sunday, May 26, 2019 |
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Researchers
| محمد احمد الجاسر | ALJasser, Mohammed Ahmed | Researcher | Master | |
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