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Examining Job Fit Theory About Moral Concerns and Moral Disengagement in The Auditing Profession
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S Boostani1   , S Mohammadion2 , H Eslami Mofid Abadi3 |
1- 1. Dept. of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran , sr.boostani@gmail.com
2- 2. Dept. of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
3- 3. Dept. of Accounting, Shahryar Branch, Islamic Azad University, Shahryar, Iran. |
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Abstract: (662 Views) |
Background: Job fit theory emphasizes the existence of a mutual relationship between individual characteristics and organizational characteristics. According to this theory, employees of organizations are willing to work in environments that fit their goals, personality, and moral values. Therefore, the purpose of this research is to study moral concerns and moral disengagement in auditors working in the auditing profession based on job fit theory.
Method: The research method is applied in terms of purpose and descriptive in terms of data collection. The statistical population includes auditors working in auditing firms that are members of the Society of Certified Accountants. A sample of 193 people was selected from this community. The sampling method is random. The instrument used to measure the variables is a questionnaire. Data analysis has been done based on the statistical method of Mann-Whitney and Wilcoxon mean comparison using SPSS software.
Findings: The results of this research show that the average moral concerns and moral disengagement among auditors is different according to the place of employment (trusted and non-trusted auditing firms of the stock exchange) and job rank (CPA and Non-CPA). The difference is due to the occupational and organizational characteristics of auditing firms.
Conclusion: The ethical behavior of people is rooted in personal and professional values and characteristics. Therefore, by improving organizational, personal and occupational characteristics and values, professional ethics can be developed in the auditing profession. |
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| Keywords: Job Fit, Moral Concerns and Moral Disengagement |
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Full-Text [PDF 376 kb]
(516 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2023/05/12 | Accepted: 2023/07/11 | Published: 2024/08/31
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