کارکرد اخلاقی تئوری عدالت در حسابداری

نوع مقاله: علمی ترویجی

نویسندگان

1 دانشجوی دکتری، حسابداری، دانشکده حسابداری و مدیریت، دانشگاه آزاد اسلامی، قزوین، ایران

2 دانش‌آموخته کارشناسی ارشد فلسفه

چکیده

اصول اخلاقی می‌تواند برای درک ماهیت حسابداری به صورت بالقوه، نقش مهمی را ایفا نماید. عدالت به عنوان یکی از مهمترین اصول اخلاقی در حسابداری مطرح است و حسابداری با حداکثر سازی منافع اجتماعی نقش موثری در توسعه و پایداری اجتماعی ایفا می‌نماید. در ارتباط با عدالت، تئوری‌هایی مطرح است. تئوری عدالت "جان رالز" (1971) در مورد قرارداد اجتماعی را می‌توان به عنوان مفهوم مطلوبیت و رعایت عدالت در حسابداری ارائه نمود. هدف این مقاله تبیین نقش اخلاقی حسابداری با تاکید بر فلسفه عدالت می باشد. در این مقاله، نخست با استفاده از روش توصیفی و تحلیلی به تبیین تئوری‌ها و الگوهای اخلاقی و جهان بینی آنها پرداخته شده و در ادامه سعی در تطبیق نقش کارکرد اخلاقی حسابداری با توجه به رویکردهای تئوری و نظرات اندیشمندان این علم با نظریه فلسفه عدالت شده است. نتایج این تحلیل، بیانگر این موضوع می‌باشد که، اگرچه کارکرد اخلاقی حسابداری به طور کامل از طریق نظریه عدالت تبیین نمی‌گردد، اما با این وجود، این نظریه به میزان زیادی تاکید بر عمل اخلاقی در حسابداری دارد. عدالت به عنوان یکی از الگوهای اخلاقی است که می‌تواند بیانگر کارکرد اخلاقی حسابداری باشد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Ethical Function of Justice Theory in Accounting

نویسندگان [English]

  • Mahdi Kazemi olum 1
  • Mostafa Abdi 1
  • Zahra Heydari maghul 2
1 Ph.D. Student in Accounting, Faculty of Management and Accounting, Islamic Azad University, Qaznin, Iran
2 MSc, in Philosophy
چکیده [English]

Ethical principles can potentially play an important role in understanding the nature of accounting. Justice is considered as one of the most important ethical principles in accounting, also accounting plays an important role by the maximization of social benefits in development and social sustainability. In relation to justice, theories have been found. Theory of Justice "John Rawls" (1971) about the social contract can be presented as the concept of utility and fairness in accounting. The purpose of this article is to explain the role of accounting ethics with an emphasis on the philosophy of justice. In this study, we explain ethical theories and patterns and then we have been tried to compare the moral function of accounting in accordance with the theoretical approaches and opinions of the scholars of this science with the theory of justice philosophy. The results of this analysis suggest that, although accounting ethics function entirely cannot be explained through Justice theory, however, this theory has a lot of emphasis on ethics in accounting practice. So, justice is a moral pattern that may indicate a moral function of accounting.

کلیدواژه‌ها [English]

  • Ethic
  • Ethical patterns
  • Justice theory
  • Accounting
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