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The Effect of Social Identity and Social Norms on Moral Indifference in Accountants
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Z Akhondan1   , Z ShSokri Cheshmeh Sabzi2 , Maryam Gavara3 , Majid Bemani Mohammadabadi3 |
1- Ph.D. student, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.
2- Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran , azamshokri@iau.ac.ir
3- Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran |
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Abstract: (4 Views) |
Background: Social identity and social norms play an important role in shaping ethical or unethical behaviors of individuals. Moral indifference is also a human trait that leads an individual to morally incorrect behaviors. The purpose of this study is to investigate the effect of social identity and social norms on moral indifference in accountants.
Method: The research method is applied in terms of purpose and descriptive and correlational in terms of data collection. The statistical population includes accountants and financial managers working in the accounting profession. A sample of 225 people was selected from this population. The sampling method is also random and the tool used to measure variables is a questionnaire. Data analysis is based on descriptive statistics, structural equation modeling, and Smart PLS software.
Results: The results of the study show that social identity and social norms have a direct and significant relationship with moral indifference in accountants. Also, social norms indirectly affect moral indifference through social identity. Although this relationship is not statistically significant, the relative effect of social norms on moral indifference in accountants is observed.
Conclusion: Human ethical behaviors are rooted in social values; social identity and its norms influence ethical attitudes and behaviors. Furthermore, when immorality spreads in social groups and accountants are present in these groups, social identity and norms can increase moral indifference and justify unethical behaviors.
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| Keywords: Social Identity, Social Norm, Moral Indifference |
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Full-Text [PDF 759 kb]
(7 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2024/12/11 | Accepted: 2025/02/15 | Published: 2025/11/1
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