other الگوی تصمیم گیری اخلاقی حسابداری تخصصي Special پژوهشي Research <div style="text-align: justify;"><span style="font-size:11pt"><span style="line-height:90%"><span style="direction:rtl"><span style="unicode-bidi:embed"><span new="" roman="" style="font-family:" times=""><b><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:">زمینه: </span></span></b><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:">رفتار اخلاقی در حسابداری اهمیت فراوانی دارد و از این روی کشورهای مختلف سعی کرده اند با تدوین آیین نامــــه های اخلاق حرفه&shy;ای، حسابداران را در مسیر صحیح قرار دهند. بنابراین در این پژوهش تلاش شده است تا الگوی تصمیم&shy;گیری&shy; اخلاقی حسابداری شرکت‌ها طراحی گردد. </span></span></span></span></span></span></span><br> <span style="font-size:11pt"><span style="line-height:90%"><span style="direction:rtl"><span style="unicode-bidi:embed"><span new="" roman="" style="font-family:" times=""><b><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:">روش</span></span></b><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:">: این پژوهش، از نوع کیفی و اکتشافی و با رویکرد داده بنیاد انجام شد. جامعه آماری این پژوهش افراد خبره در حوزه مبانی نظری تصمیم گیری، حوزه بازار سرمایه بود که از میان انها &nbsp;18 نفر به روش نمونه‌گیری گلوله برفی تا رسیدن به اشباع به عنوان نمونه انتخاب شدند. ابزار تحقیق مصاحبه عمیق بود و در نهایت داده ها با روش کدگذاری سه گانه مورد تحلیل قرار گرفتند. </span></span></span></span></span></span></span><br> <span style="font-size:11pt"><span style="line-height:90%"><span style="direction:rtl"><span style="unicode-bidi:embed"><span new="" roman="" style="font-family:" times=""><b><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:">یافته ها:</span></span></b><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:"> بر اساس نتایج به دست آمده 62 کد باز شناسایی شد که در 17 کد محوری طبقه&shy;بندی شدند. در نهایت نتایج به شکل انتخابی کد گذاری شده و مدل تحقیق تدوین شد. </span></span></span></span></span></span></span><br> <span style="font-size:11pt"><span style="line-height:90%"><span style="direction:rtl"><span style="unicode-bidi:embed"><span new="" roman="" style="font-family:" times=""><b><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:">نتیجه گیری:</span></span></b><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:"> نتایج تحقیق نشان داد سسیتمهای مدیریت و تصمیم&shy; گیری اخلاقی در حوزه حسابداری تحت تاثیر یکسری شرایط علی (</span></span><span lang="FA" style="line-height:90%"><span b="" mitra="" style="font-family:">شرایط اقتصادی و اجتماعی</span></span><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:">، </span></span><span lang="FA" style="line-height:90%"><span b="" mitra="" style="font-family:">تورش&shy;های ذهنی و شناختی</span></span><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:">، </span></span><span lang="FA" style="line-height:90%"><span b="" mitra="" style="font-family:">تحصیلات دانشگاهی</span></span><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:">، </span></span><span lang="FA" style="line-height:90%"><span b="" mitra="" style="font-family:">خصوصیات فردی</span></span><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:">&shy;</span></span><span lang="FA" style="line-height:90%"><span b="" mitra="" style="font-family:">و اجتماعی</span></span><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:"> و </span></span><span lang="FA" style="line-height:90%"><span b="" mitra="" style="font-family:">فرهنگ سازمانی</span></span><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:">) قـــرار دارد و به واسطه راهبردهایی (</span></span><span lang="FA" style="line-height:90%"><span b="" mitra="" style="font-family:">ابزارهای نظارتی</span></span><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:">، </span></span><span lang="FA" style="line-height:90%"><span b="" mitra="" style="font-family:">اصلاح فرهنگی</span></span><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:">، </span></span><span lang="FA" style="line-height:90%"><span b="" mitra="" style="font-family:">تدوین آیین نامه های اخلاقی</span></span><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:"> و </span></span><span lang="FA" style="line-height:90%"><span b="" mitra="" style="font-family:">برگزاری کارگاه های آموزش اخلاق حرفه&shy;ای</span></span><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:">) می&shy;تواند منجر به ایجاد افزایش اعتماد اجتماعی، رعایت اصول اخلاق&shy;حرفه ای در محیط کار و رشد و توسعه مالی شود. در این جریان برخی مولفه&shy; های زمینه &shy;ای (فرهنگ اخلاقی جامعه و محیط حسابداری) و برخی متغیرهای مداخله&shy; گر (</span></span><span lang="FA" style="line-height:90%"><span b="" mitra="" style="font-family:">ویژگی های جمعیت شناختی</span></span><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:"> و </span></span><span lang="FA" style="line-height:90%"><span b="" mitra="" style="font-family:">نوع سازمان</span></span><span lang="AR-SA" style="line-height:90%"><span b="" mitra="" style="font-family:">) نقش ایفا می&shy; کنند</span></span><span lang="FA" style="line-height:90%"><span b="" mitra="" style="font-family:">.</span></span></span></span></span></span></span><br> &nbsp;</div> <div style="text-align: justify;"><span style="font-size:11pt"><span style="text-justify:inter-ideograph"><span style="tab-stops:49.65pt"><span style="unicode-bidi:embed"><span style="line-height:115%"><span calibri="" style="font-family:"><b><span lang="X-NONE" style="font-size:12.0pt"><span style="line-height:115%"><span new="" roman="" style="font-family:" times="">Background</span></span></span></b><span lang="X-NONE" style="font-size:12.0pt"><span style="line-height:115%"><span new="" roman="" style="font-family:" times="">: Ethical behavior is very important in accounting and therefore different countries have tried to put accountants in the right direction by compiling professional ethics regulations. Therefore, in this study, an attempt has been made to design an ethical decision-making model for corporate accounting</span></span></span><span dir="RTL" lang="FA" style="font-size:12.0pt"><span style="line-height:115%"><span new="" roman="" style="font-family:" times="">.</span></span></span><span lang="X-NONE" style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"></span></span></span></span></span></span></span></span></span><br> <span style="font-size:11pt"><span style="text-justify:inter-ideograph"><span style="tab-stops:49.65pt"><span style="unicode-bidi:embed"><span style="line-height:115%"><span calibri="" style="font-family:"><b><span lang="X-NONE" style="font-size:12.0pt"><span style="line-height:115%"><span new="" roman="" style="font-family:" times="">Method:</span></span></span></b><span lang="X-NONE" style="font-size:12.0pt"><span style="line-height:115%"><span new="" roman="" style="font-family:" times=""> This research was a qualitative and exploratory study with a foundation data approach. The statistical population of this study was experts in the field of theoretical foundations of decision making, the field of capital market, from which 18 people were selected as a sample by snowball sampling until saturation. The research tool was in-depth interview and finally the data were analyzed by triple coding method</span></span></span><span dir="RTL" lang="FA" style="font-size:12.0pt"><span style="line-height:115%"><span new="" roman="" style="font-family:" times="">.</span></span></span><span lang="X-NONE" style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"></span></span></span></span></span></span></span></span></span><br> <span style="font-size:11pt"><span style="text-justify:inter-ideograph"><span style="tab-stops:49.65pt"><span style="unicode-bidi:embed"><span style="line-height:115%"><span calibri="" style="font-family:"><b><span lang="X-NONE" style="font-size:12.0pt"><span style="line-height:115%"><span new="" roman="" style="font-family:" times="">Results:</span></span></span></b><span lang="X-NONE" style="font-size:12.0pt"><span style="line-height:115%"><span new="" roman="" style="font-family:" times=""> Based on the results, 62 open codes were identified which were classified into 17 axial codes. Finally, the results were selectively coded and the research model was developed</span></span></span><span dir="RTL" lang="FA" style="font-size:12.0pt"><span style="line-height:115%"><span new="" roman="" style="font-family:" times="">.</span></span></span><span lang="X-NONE" style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"></span></span></span></span></span></span></span></span></span><br> <span style="font-size:11pt"><span style="text-justify:inter-ideograph"><span style="tab-stops:49.65pt"><span style="unicode-bidi:embed"><span style="line-height:115%"><span calibri="" style="font-family:"><b><span lang="X-NONE" style="font-size:12.0pt"><span style="line-height:115%"><span new="" roman="" style="font-family:" times="">Conclusion</span></span></span></b><span lang="X-NONE" style="font-size:12.0pt"><span style="line-height:115%"><span new="" roman="" style="font-family:" times="">: The results showed that management and ethical decision-making systems in the field of accounting are affected by a number of causal conditions (economic and social conditions, mental and cognitive biases, university education, personal and social characteristics and organizational culture) and due to Strategies (regulatory tools, cultural reform, ethics, and professional ethics training workshops) can lead to increased social trust, adherence to work ethic principles, and financial growth and development. In this process, some underlying components (ethical culture of the society and accounting environment) and some intervening variables (demographic characteristics and type of organization) play a role</span></span></span><span dir="RTL" lang="FA" style="font-size:12.0pt"><span style="line-height:115%"><span new="" roman="" style="font-family:" times="">.</span></span></span><span lang="X-NONE" style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"></span></span></span></span></span></span></span></span></span><br> <span style="font-size:11pt"><span style="text-justify:inter-ideograph"><span style="tab-stops:49.65pt"><span style="unicode-bidi:embed"><span style="line-height:115%"><span calibri="" style="font-family:"><span lang="X-NONE" style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"></span></span></span></span></span></span></span></span></span><br> &nbsp;</div> اخلاق, تصمیم گیری اخلاقی, حسابداری, بازار سرمایه Ethics, Ethical decision making, Accounting, Capital market 152 180 http://ethicsjournal.ir/browse.php?a_code=A-10-2589-3&slc_lang=other&sid=1 امیر حسین زاده 10031947532846009010 10031947532846009010 No دانشجوی دکتری گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران رسول عبدی 10031947532846009011 10031947532846009011 Yes گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران عسگر پاک مرام 10031947532846009012 10031947532846009012 No گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران نادر رضایی 10031947532846009013 10031947532846009013 No گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران