The Role of Accounting Education in Developing Ethical Decision-Making and Professional Responsibility: A Psychological and Social Perspective

Accounting education is not limited to the transmission of technical knowledge, calculation skills, and financial reporting procedures; it also plays an important role in preparing future accountants to recognize ethical problems, evaluate competing responsibilities, and act in accordance with professional values. The increasing complexity of financial transactions, organizational pressures, conflicts of interest, technological change, and public expectations has made ethical decision-making an essential dimension of accounting competence. This review examines the role of accounting education in developing ethical decision-making and professional responsibility from psychological and social perspectives. Particular attention is given to moral development, ethical sensitivity, moral judgment, ethical motivation, professional identity, organizational culture, social learning, and experiential education. The review integrates major psychological models of ethical decision-making with empirical research on accounting students and professional accountants. The findings indicate that ethics education is more effective when it moves beyond rule memorization and incorporates ethical cases, reflective learning, professional dilemmas, discussion, role-playing, experiential learning, and integration of ethics across accounting courses. The study also emphasizes that ethical behavior is shaped by interactions between individual moral capacities and social environments. Accordingly, accounting education should develop not only ethical knowledge but also the ability to translate ethical judgment into responsible professional action.

کلیدواژه ها:

Accounting Education ، Ethical Decision-Making ، Professional Responsibility ، Moral Development