Evaluation of professional ethics education from a scientific perspective

Document Type : Original Article

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Abstract

The status of professional ethics education and the method of its evaluation in accounting and auditing students show that the ethics course is offered to students as a two-unit course at a specific level and ends with a written evaluation. While formal assessment should be based on the use of effective methods that include the assessment of knowledge and attitudes and moral and professional competencies throughout the course and after graduation, and should not be assessed the same course cross-sectionally and only in the field of ethical theory.
Many accounting students, auditors, and practitioners not only do not have a good share of the principles and philosophy behind the practice of professional conduct; More importantly, they do not have sufficient ethical skills to understand the value system. The purpose of this study is to propose a comprehensive model for evaluating ethics lessons in the field of auditing and accounting education. In this cross-sectional descriptive study, professors involved in auditing and accounting were included in the study in a census and purposeful manner. The data were analyzed using descriptive statistics. 79.1% of the members completely agree with the need to review the evaluation of this course and believe in using various evaluation tools in professional ethics and behavior so that firstly it includes all areas of learning and secondly It is not limited to a specific section and course of the training program, but can be continuously reviewed and evaluated.

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Political Sociology of Iran
Volume 3, Issue 4 - Serial Number 12
February 2021
Pages 2274-2287

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