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:: Volume 13, Issue 2 (9-2018) ::
2018, 13(2): 119-128 Back to browse issues page
The Relationship between Situational Aspects of Accountants and Decided to Whistle Blow Unethical Acts
Abstract:   (109 Views)
Background: Frauds represent large losses to the global economy and one of the main means for their containment is whistle blowing of immoral and illegal conducts. This research aims to analyze whistle blowing, considering the influence of costs and intrinsic benefits and individual’s interaction with his/her organization, profession and society.
Method: This study is descriptive and correlation type. The population of research is accountants of public sectors in Shiraz, that 384 people were selected among them by simple random sampling as the research sample. The tool used in the study was a questionnaire, and for analyze data used the kolmogorove-Sminov test, correlation and multiple regression.
Results: Results of the study showed that there is negative and significant relationship between cost and denouncing fraudulent acts. Also there is positive and significant relationship between individual’s interaction with organization and denouncing fraudulent acts.
Conclusions: Considering the relationships between cost, individuals interaction with organization and denouncing fraudulent acts, it seems essential that organization should use punishment (material or reputational) to encourage accountants to whistle blowing.
 
Keywords: Morality, Situational aspects, Whistles blowing
Full-Text [PDF 245 kb]   (73 Downloads)    
Type of Study: Research | Subject: Special
Received: 2018/09/20 | Accepted: 2018/09/20 | Published: 2018/09/20
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The Relationship between Situational Aspects of Accountants and Decided to Whistle Blow Unethical Acts . Ethics in science and Technology. 2018; 13 (2) :119-128
URL: http://ethicsjournal.ir/article-1-1111-en.html


Volume 13, Issue 2 (9-2018) Back to browse issues page
فصلنامه اخلاق در علوم و فناوری Ethics in Science and Technology
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