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The Relationship between the Understanding of Professional Code of Ethics and Intelligence with Ethical Behavior in Accounting Students
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Behnam Karamshahi1   , Sasan Khademi2 |
1- Dept. of Accounting, Baft Higher Education Complex, Shahid Bahonar University of Kerman, Iran , behnamkaramshahi@uk.ac.ir
2- Dept. of Accounting, Faculty of Economic and Social Science, Shiraz University,Shiraz, Iran |
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Abstract: (850 Views) |
Background: Accounting students are the input to an educational process and accountants are the output of this process. The ethical behavior of an accounting student should be in accordance with the behavior of an accountant who has graduated from universities through the educational process. It is expected that the students' level of understanding of the rules and regulations of professional ethics and the components of their intelligence will affect their ethical behavior. Therefore, the present study examines the relationship between understanding the code of ethics of the accounting profession and the intellectual, emotional, and spiritual intelligence of accounting students with their ethical behavior.
Method: The method is descriptive-field research. 310 people were selected from the population of accounting students using available sampling method. The study tool is a questionnaire. SPSS version 22 software and multiple linear regression method were used for data analysis.
Results: The results show that the accounting students' understanding of the ethical code of the profession, as well as the two components of intelligence, emotional intelligence and spiritual intelligence, have a positive and significant relationship with the ethical behavior of accounting students. Also, rational intelligence has no significant relationship with ethical behavior of accounting students.
Conclusion: Students' understanding of the code of professional ethics as well as emotional intelligence and spiritual intelligence are factors influencing their moral behavior and should be taken into consideration by policy makers and supervisors of the educational system. The results of the necessity of including lessons; It reveals psychology, sociology, lifestyle, applied ethics, social communication, social counseling, and education to strengthen emotional intelligence and spiritual intelligence in the accounting curriculum.
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| Keywords: Ethical Behavior, Ethical Code of Profession, Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence |
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Full-Text [PDF 405 kb]
(559 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2023/05/15 | Accepted: 2023/07/15 | Published: 2024/11/28
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