The Relationship between Islamic Work Ethics and Professional Ethics in Accounting Instructors

Abstract

Given the importance of ethics in the value system of Islam and the impact of its dimensions on other value and cultural systems, it can be predicted that the Islamic work ethic will affect professional ethics. The purpose of this study was to investigate the effect of Islamic work ethic on professional ethics in accounting instructors. The leading study is, from the point of view of the objective, and in terms of survey practice. The survey was done through a questionnaire and a random sampling was conducted in 1396 in a virtual manner in 132 academic staff. To analyze the results in the form of three main hypotheses, structural equations and single sample t were used in Smart PLS and SPSS version 22 software. The findings showed that Islamic work ethic has an impact on professional ethics and with increasing levels of Islamic work ethics, one can expect an increase in the level of adherence to professional ethics in accounting instructors. Also, the level of Islamic and professional work ethics in the community is higher than average. The main findings of this study proved the need for more attention to the level of Islamic work ethic of accounting instructors, so that in view of its wide impact, in the future, the level of professional ethics in the accounting profession could be improved.

Keywords

• islamic ethics
• professional ethics
• accounting instructors