this article concerns the contradiction between holly religious scripts and the knowledge system of modern world. this contradiction can be studied into two levels: first the contradiction between new scientific theories and the ontological verses in holly scripts; the second one is the contradiction between moral statements based on celestial verses and modern ethical system. this article stud...

This paper offers causal loop thinking as a basic framework for helping students analyze professional ethical questions facing the accountants. After the Arthur Anderson meltdown, several challenging ethical policy issues surfaced for critical debate in the accounting curriculum. We suggest that a standard protocol can serve as a starting point for faculty and students engaged in this analysis....

Purpose The objective of the paper is to explore and evaluate practical accounting education find its weaknesses suggest avenues build strengths which will provide market with effective accountants from universities (the primary source accountants). Design/methodology/approach study uses semi-structured interviews understand extract problem questionnaire; final step analyse interpret questionna...

TECHNOLOGY has rendered accounting obsolete. Recognition and acceptance of this fact are necessary if accountants are to make meaningful change, rather than fritter away their limited resources trying to repair the creaking, sagging, old machine. Presumably, if accountants had been assigned the job of landing man on the moon, we would still be earthbound while they continued to tinker with an o...

This paper aims at examining how the adoption of a new Enterprise Resource Planning (ERP) system challenges the definition of the expertise and roles of accountants within organisations. By drawing on structuration theory, as we rely on the notion of duality of structure for insights into the processes by which new accountants’ practices and positions emerge, we indicate that the three levels (...

This study aims to shape the identity of accountants through religious values holiness. Tazkiyah is a method used explore in order reposition accountant's identity. The results this indicate that accounting has always had an image holiness based on teachings. Meanwhile, have implications for ethical code profession as and basis business practices, which cannot be separated from values. Furtherm...

The study aims to critically examine the determinants of accounting ethics by practicing accountants as well professional working in Bangladesh. In addition, identifies major factors affecting ethical behavior accountants. Using a 5-point Likert scale, collects primary data from total sample 110 respondents consisting both academicians and practitioners. results revealed that there is significa...