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
)