|
The Effects of Moral Development and Emotional States of Accountants on the Acceptance of Unethical Proposals of Destructive Managers
|
S.M Mousavi1   , A Khozain 2, E Abbasi , A Naderian3 |
1- 1. Dept. of Accounting, Aliabad Katul Branch, Islamic Azad University, Aliabad Katul, Iran
2- , khozainali46@gmail.com
3- 1. Dept. of Accounting, Aliabad Katul Branch, Islamic Azad University, Aliabad Katul, Iran. |
|
|
Abstract: (280 Views) |
Background: Accountants face situations in their work environment where they are faced with the suggestions of destructive managers regarding unethical decision making. Faced with these unethical suggestions, accountants make different decisions that affect their moral development. The purpose of this research is the effect of moral development of accountants as an individual characteristic on accepting or resisting the unethical suggestions of destructive managers with the role of moderating positive and negative emotional states.
Method: This research was carried out using the descriptive-correlation method and is a type of applied research. The statistical population of the research included accountants of companies admitted to the Tehran Stock Exchange in 2021, of which 93 people were selected as a sample using simple random sampling. The data collection tool was a questionnaire. Research data has been analyzed using analysis of variance tests and pairwise comparisons in different states of moral development and emotional states.
Results: The results showed that the moral development and emotional states of accountants have a significant relationship with their ethical decisions in the face of unethical proposals of destructive managers. Also, the findings showed that the emotional states of fear, disappointment, happiness and passion change the size of the relationship between ethical development and ethical decisions of accountants.
Conclusion: This research shows that the personal characteristics of accountants are important and only focusing on accounting knowledge and experience in recruitment is not enough and it can be done by conducting psychological tests when people enter the organization and consider the results of the test in the selection can make a more appropriate choice and prevent financial scandals in the future. |
|
| Keywords: Moral Development, Emotional States, Moral Decision Making, Destructive Managers |
|
|
Full-Text [PDF 735 kb]
(190 Downloads)
|
Type of Study: Research |
Subject:
Special
Received: 2023/03/27 | Accepted: 2023/06/3 | Published: 2024/08/31
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
