Philosophical Approach in Accounting Education

The Concept of Philosophical subjectivity in regard to its comprehensiveness, depth, and flexibility and of course its application in accounting education is been explained. The following hypotheses in searching the correlation between the role of the application of philosophical subjectivity in accounting education and the change in attitudes, approach and behaviors of students have been delineated: 1) The application of philosophical subjectivity in accounting education will improve and enhance the conceptual and creativity potentials of the students, resulting in better and appropriate communication in the accounting environment. 2) The fundamental development of accounting knowledge is inevitably related to a philosophical approach in its educational processes