نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار گروه حسابداری ، واحد تهران مرکزی، دانشگاه آزاد اسلامی ،تهران ،ایران
2 دانشجوی دکترای تخصصی حسابداری،دانشکده اقتصاد و حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران،ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
The present study aims to identify and rank the factors affecting ethical decision-making in accounting and auditing based on multi-criteria decision-making methods. Initially, the measurement indicators of ethical accounting and auditing and the factors affecting them were identified. Then, using the Delphi method, 16 experts in the field of accounting and auditing ethics selected the most effective measurement indicators for the variables and proposed a final model. In this model, individual, social, cultural, organizational, government, and environmental factors, as well as economic, corporate governance, and intelligence, were identified as influential factors in ethical decision-making. To validate the proposed model, 420 financial managers or financial, accounting, and auditing experts were randomly selected in 2021, and 420 questionnaires were distributed. Finally, 403 questionnaires were used in subsequent analyses. The prioritization of ethical indicators was performed using hierarchical, best-worst, and grey methods. In all prioritization methods, the most important factor was the government and legal environment component. Another notable point was the intelligence component, which was considered the least important according to the experts' opinions. After the government and legal environment component, the other most important component was the economic factor. The other components obtained different levels of importance in various prioritization methods.
کلیدواژه‌ها [English]
منابع
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