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Evaluating the Ethical Approaches of Accountants on Their Moral Judgments and Motivations
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Faramarz Niazi1   , Javad Ramezani2 , Mehdi KHalilpour3 |
1- PhD student, Dept. of Accounting, Noor Branch, Islamic Azad University, Mazandaran, Iran.
2- Dept. of Accounting, Noor Branch, Islamic Azad University, Mazandaran, Iran. , javad.ramezani58@gmail.com
3- 3. Dept. of Accounting, Tonkabon Branch, Islamic Azad University, Tonkabon, Iran |
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Abstract: (883 Views) |
Background: Despite the many researches that have been done in the field of ethics in accounting, there are still two major problems in this field. First, a measurement tool that can correctly predict behavior in a theoretical framework of ethical decision-making is needed and secondly, it is very important to develop a way to develop appropriate and applicable measurement tools in other cultures and countries. The main purpose of this research is to investigate the effect of ethical approaches of accountants on their moral judgments and motivations.
Method: This research is applied in terms of purpose, descriptive-survey in terms of approach and correlational studies. The statistical population in this research includes accounting students, accounting professors and working accountants. The method of random sampling was stratified and due to the unlimited number of statistical population, the number of statistical sample was selected based on the formula of unlimited statistical population, 384 people. The data collection methods in this research were a combination of library and field research methods, and the data collection tool was a standard questionnaire. Research hypotheses were carried out using PLS software, and relying on the relationship patterns between variables based on the structural equation method.
Results: The results of the research showed that ethical dimensions including obligation, otherness, justicialism, and benevolence have a positive and significant influence coefficients of 3.18, 2.73, 2.99, and 3.15 respectively, while speculativeism has a negative influence coefficient of -0.032 and a significant effect on the ethical judgments of accountants. In addition, the results of the research showed that ethical dimensions including obligation, otherness, justicialism, benevolence and Speculative had no significant effect on accountants' moral motivations.
Conclusion: The ethical dimensions of accountants have a significant effect on the ethical judgments of accountants, and they do not have a significant effect on ethical stimuli.
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| Keywords: Ethics in Accounting, Ethical Approaches of Accountants, Ethical Judgments, Ethical Stimuli |
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Full-Text [PDF 875 kb]
(389 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2023/07/29 | Accepted: 2023/10/14 | Published: 2024/11/28
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