The Study and Recognition of Dominated view about the Teaching of Accounting in Universities; Traditional view or Ethical view

Document Type : Original Article

Authors

10.22034/iaar.2014.104339

Abstract

The dominant point of accounting profession in comparison with the others is the accountability to the public. The continuity of the accounting depends on the society confidence in the rendered services. Therefore, those individuals working in this major should possess high quality ethical measures in addition to the professional proficiencies. In doing so, it seems necessary to consider moral points besides the technical skills by the professors. The main objective of this study is investigating and identifying the vision of accounting training in Islamic Azad University, PNU and Elmi-Karbodi universities of five provinces of Iran. The present paper aims to achieve the goals of four hypotheses and one question considered in the study. The information is analyzed by the self constructed questionnaire in three orientations with 95 percent of reliability. The applied tests are single variable, ANOVA and Fridman tests. The findings reveal that the accounting training trends of these universities has been the traditional one and the accounting is not taught in a moral and research manner. Additionally, there is no significant difference between the accounting training approaches of different universities. It was also found that the measures of ethical and new accounting training of these universities are at the lowest level.

Keywords

Accounting and Auditing Research
Volume 6, Issue 23
October 2014
Pages 56-69

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