Clarification importance of accounting education students in computer science, related offenses, and observe professional ethics

Subject Areas : Management Accounting

Ramezanali Royaee ¹ , Jamal Bahry Sales ² , Asgar Pakmaram ³

1 - (نویسنده مسئول و طرف مکاتبه
2 - ندارد
3 - ندارد

Received: 2010-03-06 Accepted : 2010-05-15 Published : 2010-03-21

Keywords: Education, accounting, Computer Sciences, crime, Professional ethics,

Abstract :

News about fraudulent practices in accounting in recent years, as one of thecommon news media have been public. The accounting profession due to publicpressure emphasizes the importance of observance of professional ethics has to start.Therefore some of the Board and professional associations of accounting, computerscience necessity of continuous education and professional ethics standards andtraining have emphasized the relevant part of major units to obtain degrees andcertificates Hsabdray, have been considered necessary. Most fraudulent accountingpractices currently are the computer crime. So, students should be compared todifferent types of accounting fraud, including computer crimes, and how to preventand be aware of their diagnosis. This article about the level of computer knowledgeand training needed to introduce several floors of the Computer Crimes andtechnological tools to prevent and detect this crime, provides useful material.Diversity and multiplicity of computer crimes, and tools for diagnosis and preventionof their size is the number of perpetrators of these crimes.Finally, this paper as a combination of four training courses for accountingstudents prepare for their professional careers in the field familiar with the principlesof programming languages and databases, computer crimes and observe professionalethics, offers. These four courses are as familiar with the principles of programminglanguages and database applications, especially accounting, accounting informationsystems (AIS), to prevent and detect fraud (Accounting Law) and professionalaccounting ethics. As these four courses, which are used together, during theaccounting profession and accounting students face ethical decisions and fraudulentevents, tools provides