Role of Religious Perspectives in Accounting Ethics Education

Abstract

As the accounting profession increasingly emphasizes ethical conduct, educators are exploring diverse frameworks for moral development beyond legal compliance and professional codes. Religious perspectives offer value-based ethical foundations rooted in cultural and moral traditions that influence financial behavior. This study investigates how religious perspectives—particularly Islamic, Christian, Hindu, and Buddhist ethical principles—contribute to accounting ethics education across different cultural contexts. Using a comparative curriculum analysis across 26 universities and survey responses from 240 accounting students, this paper identifies how religious teachings shape concepts of stewardship, justice, accountability, and prohibitions against fraud and exploitation. Findings indicate that religious frameworks enhance moral reasoning, especially in regions where faith influences commercial law, but may create challenges related to pluralism, secular standards, and inclusivity. A hybrid ethical curriculum model is proposed to integrate religious values alongside professional codes such as IFAC and AICPA ethics.