Ethics education

The collapse of large corporations such as Enron and WorldCom caused much concern about the ethical behavior of accountants among users of accounting service. Ethical behavior in accounting is one of the distinguishing features of accountants, which enable them to make the best decisions for stakeholders. Professional ethics learning plays a major role in the development of ethical behavior. Also, TOPSIS method is a well-known methodology that is applied in a various decision making problems. On the other hand, in order to determine the importance of criteria, the Entropy method is known as a powerful tools. Therefore, the purpose of this study was to investigate the effect of ethics teaching methods on the development of ethical behavior in accounting. This is done by means of an integrated Entropy/TOPSIS based Model for Financial prioritization of professional ethics teaching methods in accounting. The findings of the study showed that the variables of ethics education, style of teaching ethics and ethics textbook content respectively had a 1, 24 and 55 percent impact on the development of ethical behavior in accounting. The results of this study indicate that an ethical training program in accounting is needed to provide accountants with guidance on ethical issues and the importance of ethical standards.

SUBJECT AND OBJECTIVES : Scientometric analysis within the field of ethics education to spot hot spots and analysis gaps is taken into account as a necessity. METHOD AND FINDING : The research method is descriptive-applied, and the research area includes all the articles on ethics education that were indexed in the Science Direct citation database from 1999 to 2022, and after filtering them, 24,939 of them were analyzed with the help of Excel and VOS Viewer software for analysis and display of data. The results of the research show that the number of articles has an upward trend and 2021 (1,121) had the largest share in the number of articles. Also, Research articles (8,140), journal of Social Science and Medicine (554), and the scientific field of Social Sciences (5,720) were ranked first. CONCLUSION : Ethics, Education, corporate social responsibility, sustainability, culture, qualitative research, covid-19, gender, religion, have the most occurrence. 10 clusters were identified that the topics of informed consent, medical ethics, justice, professionalism, moral educationin are Previous, and also subjects: Covid-19, sustainability, Artificial Intelligence, Resilience, moral distressare, moral disagreement,  moral disengagement are new and professional identity, self-efficacy, public interest, transformational leadership, social cognition, beneficence, professional values, fraud, public policy, professionalization, pedagogical issues can be new and independent and maybe it indicates the review attention of the research towards them, in the field of ethics education.

SUBJECT & OBJECTIVES:  Sometimes, the boundaries of ethics have been broken in online education, and COVID-19 has unconsciously provided the necessary grounds for this tension. The need to know the obstacles and practical solutions to solve this problem is the issue of this research for finding pure life. It is deemed essential to conduct a scientometric analysis in the domain of Ethics Education during the COVID-19 era to identify focal points and examine existing gaps in research. METHOD & FINDING: The research employs a descriptive-applied methodology, following the filtration process, 1000 articles were selected for analysis using Excel and VOS Viewer software to examine and present the data. The findings reveal a rising trend in the number of articles, with 2023 having the highest count (1,422). Additionally, Social Science & Medicine secured the top position with 228 articles. The position of medical sciences was significant due to the attention to ethics in the process of education and treatment. CONCLUSION: The COVID-19 pandemic has significantly impacted ethics education, according to some, it was done with a plan and interest. The pandemic has led to increased mental health concerns, anxiety, depression, and changes in teaching strategies. Overlay visualizations show the relationship between the pandemic's stages and the adoption of educational technology in ethical education. Ethics education for pure living emphasizes the integration of ethical ideas into education to promote purity, integrity, and moral well-being. Finally, some parts of Islamic education increased in this era by virtual platforms.