International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Analysis of the drivers affecting the position of the Islamic ethical system in the formulation of Iranian accounting standards

Document Type : Original Article

Authors
Mehdi Bagheri 1
ali mohammadi 2
Ataollah Mohammadi Molgharni 1
1 Department of Accounting, Sa.c., Islamic Azad University, Sanandaj, Iran
2 Department of Accounting, Za.c., Islamic Azad University, Zanjan, Iran
10.22034/ijfma.2025.78609.2279
Abstract
A study of Iranian accounting standards clearly shows that these standards are designed mainly based on international frameworks and without sufficient attention to the foundations of Islamic ethics. This gap shows that the integration of Islamic ethical principles into accounting standards can be proposed as a more comprehensive solution to strengthen ethical behavior in this profession. The present study, using a descriptive-analytical method, seeks to investigate and analyze the drivers affecting the position of the Islamic ethical system in the formulation of Iranian accounting standards. Data collection was carried out using library and field methods. An expert-based statistical population with a sample size of 60 people was selected using snowball sampling. Descriptive tables, one-sample T-test, and structural equation modeling were used to analyze the data with the help of SmartPLS and SPSS software. The research findings showed that, in the context of the personal ethics component, the index of "maintaining public interests" and "moral virtues" ; in the ethical imperatives component, the index of "religious imperatives" and "environmental imperatives" ; in the professional ethics component, the index of "keeping trust" and "providing desirable services" ; in the social ethics component, the index of "human relations" and "observing social norms" received the highest scores. Also, the structural equation model shows that the highest impact is related to the professional ethics construct with a standard beta coefficient of 3.028 and the individual ethics construct with a standard beta coefficient of 2.644.
Keywords: social ethics; individual ethics; professional ethics; ethical imperatives; accounting standards
Keywords
social ethics
individual ethics
professional ethics
ethical imperatives
accounting standards
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