Analyzing the Relationship between Ethical Orientation with Intensity and Sensitivity
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Abstract: (2221 Views) |
Background: Ethical orientation as a guide to the formation of individual beliefs and attitudes in dealing with ethical dilemmas can influence the of auditors' decision-making. Hence, in this research, the relationship between ethical orientations and the ethical sensitivity and moral intensity of auditors is examined.
Method: The method of this research is descriptive survey. The statistical population includes auditors working in private audit firms and 186 members of the community were selected as a sample group. Data were collected through a questionnaire and analyzed using the structural equation modeling with using PLS.
Results: The results of research hypotheses show that there is a positive and significant relationship between idealism ethical orientation with ethical sensitivity and moral intensity and there is a significant negative correlation between relativism ethical orientation with ethical sensitivity and moral intensity.
Conclusion: The results of the research show that auditors with a high degree of relativism, in comparison with the idealistic auditors, display undesired moral decision-making processes because, they are less sensitive to ethical issues. Therefore, this research shows the role of idealistic and relative ethical orientation in the decision making of auditors.
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Keywords: Ethical orientation, Idealism, Relativism, Ethical sensitivity, Moral intensity |
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Full-Text [PDF 343 kb]
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Type of Study: Research |
Subject:
Special Received: 2019/12/6 | Accepted: 2019/12/6 | Published: 2019/12/6
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