عنوان مقاله English
نویسندگان English
Despite the necessary standards and guidelines in accounting and financial reporting supervision, the existence of a gap between theory and practice has damaged the credibility of the accounting profession. Faith theory, as a theoretical and ethical approach, examines the gap between science and practice, which can be a solution to explain the gap between theory and practice in order to fulfill the interests of accounting stakeholders as a professional problem. Accordingly, the purpose of the present study is to analyze the gap between theory and practice in accounting in order to fulfill the interests of stakeholders with a theoretical approach based on faith theory. The present study is in the category of qualitative research that was conducted using the data-based method in 2025. In order to extract categories and concepts, theoretical foundations and semi-structured interviews were used. The research community consisted of experts including members of the accounting department faculty, religious science specialists, accountants, and financial managers, and a purposeful snowball approach was used to select the sample. According to the findings, the research model can be explained in 168 concepts and 19 categories for the central phenomenon, the gap between theory and practice in accounting. The results of the research showed that a behavioral model based on the theory of faith with the rule of matching thought, belief and action, will achieve the behavior of accountants in relation to what is expected of them, which will lead to the elimination of the gap between theory and practice in accounting by enriching their belief. (Within the framework of professional expectations based on value-based approach, value-based approach refers to the matching of thought, heart and action, which enriches the belief of accountants.) Ultimately, the safety of the profession from the harms caused by unprofessional and unethical behaviors will be achieved in the light of institutionalizing faith on the professional behavior of accountants.
کلیدواژهها English
