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:: Volume 12, Issue 1 (7-2017) ::
2017, 12(1): 121-131 Back to browse issues page
The Role of Demographic Characteristics & Organizational Ethics on Accountants’ Judgments
Abstract:   (3211 Views)

Background: The importance of professional accountants in their judgment, the factors and exposure to different situations, different decisions have been made. The aim of this study was to examine the relationship between demographic characteristics and conditions of ethical judgment in accounting. In other words, his professional accountants in moral judgment on what factors are involved.

Method: This is a applied post event research. Population of study includes all active accountants in Yazd province and 253 subjects were selected randomly. The data was collected by questionnaire and survey method used to describe the data, descriptive statistics, frequency tables and to test hypothesis of Kolmogorov-Smirnov test and parametric or non-parametric statistical tests such as t test and single variable linear regression was used.

Results: The results showed that the moral status of the organization and among demographic characteristics of moral philosophy and gender accountants regarding significant judgments accountants and assumptions can be confirmed. However, marriage status, age and education level as demographic characteristics were not significantly correlated with the judgment accountants and their assumption is not confirmed.

Conclusion: Unethical behavior of individuals working in the organization, whether man or woman can make ethical decisions in the field of accounting.

Keywords: Demographic Characteristics, Ethical State of Organization, Organizational Ethics, Accountants Judgment, Ethical Philosophy
Full-Text [PDF 189 kb]   (1067 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/06/30 | Accepted: 2017/06/30 | Published: 2017/06/30
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The Role of Demographic Characteristics & Organizational Ethics on Accountants’ Judgments . Ethics in Science and Technology 2017; 12 (1) :121-131
URL: http://ethicsjournal.ir/article-1-544-en.html


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Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 12, Issue 1 (7-2017) Back to browse issues page
فصلنامه اخلاق در علوم و فناوری Ethics in Science and Technology
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