Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal of Islamic Economic Studies
Bamidele Vincent Olawale
Federal College of Education (Technical) Gusau, Nigeria
Religion Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Integrating Islamic Guidance and Counselling into Accounting Education: A Holistic Ethical Development Model Apanpa Taibat Olaide; Bamidele Vincent Olawale
Journal of Islamic Economic Studies Vol. 2 No. 3 (2026): September 2026
Publisher : Yayasan Darussalam Patalassang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66274/pq9z8720

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.
Co-Authors Apanpa Taibat Olaide