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Associate Prof.، Faculty of Accounting، Islamic Azad University،Science and Research Branch
10.22034/iaas.2022.312737.1197
Abstract
Religion and faith have always supported morality, honesty, justice, responsibility and accountability in all societies and nations of the world, and have determined and explained the ideology, worldview, actions and behavior of human beings at all levels and patterns of life. Necessity and purpose of life and human need for excellence and achievement of human development and self-have led to religion as one of the most important cultural pillars and lifestyle, determining the laws, principles, frameworks and policies of human beings in various economic fields, be social and political. In this regard, accounting as a knowledge of this field, which is influenced by the environment and culture, has not been much considered by researchers. Therefore, this article aims to identify and understand the philosophy and nature of accounting using a descriptive approach and based on the citation method and library, and by looking at religion and its position, explains accounting as a religion; And shows that accounting originates from the source of religious beliefs and the worldview of material and spiritual; Until, as a profession with a ritual of professional behavior, based on values and beliefs and with the aim of serving and responding to society in the direction of God-given blessings and power of thought and will, authority by recording and documenting actions and events to help It has emerged with the right choice and decision of man.
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