Integrating Islamic Guidance and Counselling into Accounting Education: A Holistic Ethical Development Model
Main Article Content
Abstract
Accounting education has traditionally emphasized technical competence, regulatory knowledge, and professional standards, while ethical, emotional, and spiritual dimensions have received comparatively limited attention. This study aims to develop a conceptual framework integrating Islamic guidance and counseling into accounting education to strengthen students’ ethical development and professional formation. A qualitative approach was employed through a conceptual literature review synthesizing studies on Islamic guidance and counseling, accounting ethics, moral development, and Islamic human capital. The theoretical foundation draws on Kohlberg’s Theory of Moral Development and Islamic Human Capital Theory. The study develops the Holistic Ethical Development Model (HEDM), comprising three pillars: Ethics Integration in the Curriculum, Mentoring and Reflective Practice, and Personalized Counseling Support. These pillars integrate the values of ‘adl (justice), amanah (trustworthiness), and ihsān (excellence) into learning, character formation, ethical reflection, and counseling. HEDM provides a framework connecting technical competence with moral reasoning, ethical responsibility, spiritual awareness, and professional resilience in accounting education.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
How to Cite
References
Abdullah, M. M. A., & Mazahir, S. M. M. (2021). The Islamic guidance in counselling: An overview. Jamal Academic Research Journal: An Interdisciplinary, 2(1), 1–18. https://doi.org/10.46947/jarj21202111
Dellaportas, S. (2008). IES 4—Ethics education revisited. Australian Accounting Review, 16(38), 4–12. https://doi.org/10.1111/j.1835-2561.2006.tb00321.x
Herlinda, F., Munir, & Sariah. (2025). Integrating guidance and counseling into Islamic education: A framework for holistic student development. Jurnal Bimbingan dan Konseling Terapan, 9(1), 113–122. https://doi.org/10.30598/bkt.v9i1.17114
International Accounting Education Standards Board. (2019). International education standard 4: Initial professional development—Professional values, ethics, and attitudes (revised). International Federation of Accountants.
International Ethics Standards Board for Accountants. (2024). Handbook of the international code of ethics for professional accountants: Including international independence standards. International Federation of Accountants.
Iskandar, D. H., Nusantari, W., & Alkattani, A. H. (2022). Islamic counseling guidance in improving the religiosity of high school students. Tawazun: Jurnal Pendidikan Islam, 15(1), 133–142. https://doi.org/10.32832/tawazun.v15i1.7155
Junaedi, D., Sahliah, S., Hajar, S., & Hermansyah, H. (2024). Guidance and counseling in Islamic perspective. Proceedings of Siliwangi Annual International Conference on Guidance and Counselling, 3(1), 71–79. https://doi.org/10.64420/saicgc.v3i1.39
Kohlberg, L. (1981). The philosophy of moral development: Moral stages and the idea of justice (Vol. 1). Harper & Row.
Othman, N. (2019a). Applying the main concepts of Islamic psychology to Islamic counseling. International Journal of Academic Research in Business and Social Sciences, 9(5), 383–393.
Othman, N. (2019b). Islamic counselling: An integrated approach in promoting psychological well-being. International Journal of Academic Research in Business and Social Sciences, 9(3), 578–588. https://doi.org/10.6007/IJARBSS/v9-i3/5727
Sari, Y. I., & Cokrohadisumarto, W. M. (2024). Islamic human capital strategies for preventing fraud in Sharia cooperatives. International Journal of Islamic Business Ethics, 9(2), 116–130. https://doi.org/10.30659/ijibe.9.2.116-130
Tajuddin, A. H. A., & colleagues. (2021). Ethics and accounting education: Does teaching stand-alone religious courses affect accounting students’ ethical decisions? Society and Business Review, 17(3), 354–372. https://doi.org/10.1108/SBR-07-2021-0102