New approach to teaching of ethics in accounting introducing Islamic ethics into accounting education

Recent accounting scandals and financial frauds led to a focus on accounting ethics and the need for reviewing of accounting ethics education. Accountants have obligations to shareholders, creditors, employees, suppliers, the government, the accounting profession and the public at large; therefore, they have to remember responsibility in accounting profession. This study is a survey study that explores the theories and various approaches used for teaching ethics in accounting. The aim of this study is to introduce a new approach to ethics education in accounting profession by incorporating Islamic ethics in all courses of accounting education.

Keywords:

Ethics , professional ethics , Islamic ethics , financial reports