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Ethical Accounting Decision Model
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Abstract: (1101 Views) |
Background: 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.
Method: 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.
Results: 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.
Conclusion: 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.
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| Keywords: Ethics, Ethical decision making, Accounting, Capital market |
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Full-Text [PDF 359 kb]
(512 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2021/12/22 | Accepted: 2022/02/20 | Published: 2022/08/4
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