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
ابراهیمی رومنجان، مجتبی؛ زین الدینی میمند، فاطمه. (1394). اخلاق و ارزش های سازمانی در نوک پیکان حسابرسی. مجله حسابرس، 79، 100-108.
اسدیان اوغانی، اصغر؛ حاجیها، زهره؛ رویایی، رمضانعلی؛ وکیلی فرد، حمیدرضا. (1400). تاثیر تهدبد منافع شخصی بر حساسیت اخلاقی حسابرسان: نقش میانجی شدت اخلاقی. دو فصلنامه حسابداری ارزشی و رفتاری، 6(11)، 41-66.
ایزدینژاد ناصر، زارعحسینآبادی حمید؛ رحمانی، حسام. (1395). پذیرش اخلاقی مدیریت سود. اخلاق در علوم و فناوری، 11(4)، 81-89.
بشیر منش، نازنین؛ حاجزاده، زهرا؛ قبادى سعید. (1401). تاثیر سوگیری رفتاری مدیران بر تصمیمگیری و کیفیت اطلاعات مالی. پژوهشهای تجربی حسابداری، 11(43)، 141-160.
سپاسی، سحر؛ حسنى، حسن. (1395). رابطه باورهای دینى مدیران با رفتار مدیریت سود. دو فصلنامه حسابداری ارزشى و رفتارى، 1(2)، 17-40.
عبدىگلزار، بهمن؛ بادآور نهندى، یونس؛ زینالى، مهدى. (1400). ارائه مدلی برای سنجش خطر اخلاقی مدیران بر مبنای دادههای مالی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. پژوهشهای تجربی حسابداری، 48. کاظم پور، احسان؛ حساس یگانه، یحیی؛ (1392)، رابطه سطح مهارت حسابرسان با حساسیت و قضاوت اخلاقی، پژوهشهای تجربی حسابداری، شماره 10، 53-70.
کدخدایی الیادرانی، مژده؛ بنی مهد، بهمن؛ (1400)، رابطه جهتگیری ارزشی، عواطف مثبت و درک از انصاف با تمایل حسابرسان داخلی به گزارشگری تقلب، دو فصلنامه علمی حسابداری ارزشی و رفتاری، دوره 6، شماره 11، 67-91.
مرادی، جواد و زکیزاده، زهرا؛ (1393)، بررسی نقش مدیریت اخلاقی، عملکرد حسابرسی داخلی و گرایشهای اخلاقی بر عملکرد حسابداری و گزارشگری مالی، فصلنامه دانش حسابداری، 18(5): 141-163.
نعمتاللهی، شرلی؛ آزادی، کیهان؛ وطنپرست، محمدرضا؛ (1398)، بررسی پیامدگرایی و وظیفهگرایی اخلاقی با تاکید بر نظریه کانت در جامعه حسابداران رسمی ایران و تاثیر آن بر میزان پایبندی به رفتار حرفهای حسابرسان، پژوهشهای اخلاقی، شماره 10، 31-48.
References
Abdigolzar, B., Nahandi, Y., & Zeynali, M. (2021). A Model for Measuring Moral Hazard of Managers Based on Financial Data. Empirical Research in Accounting, 11(42), 211-236. (In Persian). Ahinful, G., Addo, S., Boateng, F., & Danquah, J. (2017). Accounting Ethics and the Professional Accountant: The Case of Ghana. Available at SSRN 3009253. Asadiyan Owghani, A., Hajiha, Z., Royaee, R.A., & Vakilifard, H. (2021). The Effect of Self-Interest Threat on Ethical Sensitivity: Mediating Role of Moral Intensity. Journal of Value Behavior and Accounting, 6(11), 41-66. (In Persian). Atakan, M.S., Burnaz, S., & Topcu, Y.I. (2008). An Empirical Investigation of the Ethical Perceptions of Future Managers with a Special Emphasis on Gender: Turkish Case. Journal of Business Ethics, 82(3), 573-586. Barney, J.B., & Griffin, R.W. (1992). The Management of Organizations. Houghton Mifflin Company. Basshirimanesh,N., Hajzadeh,H., & Ghobadi,S.(2022). Effects of Managers' Behavioral Bias on Decision Making and Financial Information Quality. Empirical Research in Accounting, 12(43), 195-224. (In Persian). Céline,B., Marion,B.& Darlene,H.(2021).Accounting Ethics and the Fragmentation of Value. Journal of Business Ethics, 168(2), 373-387. Ebrahimi Rumanjan, M., & Zain al-Dini Maimand, F. (2014). Ethics and Organizational Values at the Tip of the Audit Arrow. Audit Magazine, 79, 100-108. (In Persian). Jaijairam, P. (2017). Ethics in Accounting. Journal of Finance and Accountancy, 23, 1-13. Kadkhodaee Elyadarani, M., & Banimahd, B. (2021). The Relationship Between Value Orientation, Positive Moods and Perception of Fairness with Internal Auditors' Intention to Whistle-blowing. Journal of Value-Based Behavioral Accounting, 6(11), 67-91. (In Persian). Kaplan, S. E. (2001). Further Evidence on the Ethics of Managing Earnings: An Examination of the Ethically Related Judgements of Shareholders and Non-shareholders. Journal of Accounting and Public Policy, 20, 27-44. KazemPour, E., & Hassas Yeghaneh, Y. (2013). Relation between Auditors' Expertise and Ethical Sensitivity and Moral Judgment: Empirical Research in Accounting, 4(10), 53-70. (In Persian). Mohd Ghazali, N. A. (2021). Factors Influencing Ethical Judgements of Accounting Practitioners: Some Malaysian Evidence. International Journal of Social Economics. Miller, W. F., Shawver, T. J., & Mintz, S. M. (2021). Measuring the Value of Integrating GVV into a Standalone Accounting Ethics Course. Journal of Accounting Education, 51, 100669. Moradi, J., & Zakizadeh Z. (2013). The Role of Ethical Management Internal Audit Function and Moral Orientations on the Accounting and Financial Reporting. Journal of Accounting Knowledge; 18(5), 141-163. (In Persian). Nga Thanh DOAN et al. (2022). Factors Affecting Ethical Judgments in Accounting Practice: Evidence from Vietnam. Journal of Asian Finance, Economics and Business; 9(2), 159-168. Nematollahi, SH., Azadi, K., & Vatanparast, MR. (2019). An Investigation of Consequentialism and Ethical Conscientiousness with Emphasis on Kant's Theory in the Society of Iranian Certified Accountants and its Impact on Adherence to Auditors' Professional Behavior. Journal of Ethics in Science and Technology, 10, 31-48.(In Persian). O'Grady, T., & Vandegrift, D. (2019). Moral Foundations and Decisions to Donate Bonus to Charity: Data from Paid Online Participants in the United States. Data in Brief, 25,104331. Prayogo, I., & Afrizal, T. (2021). Perceptions of educators, accounting students and public accountants on ethics of financial statement preparation: A study at universities and KAP in Semarang. Budapest International Research and Critics Institute (BIRCI-J): Humanities and Social Sciences, 4(1), 89-101. Rezaei, J. (2015). Best-worst multi-criteria decision-making method. Omega, 53, 49-57. Sepasi, S., & Hasani, H. (2015). The relationship between managers' religious beliefs and profit management behavior. Journal of Value & Behavioral Accounting, 2(1), 17-40. (In Persian). Sulaiman, R., Toulson, P., Brougham, D., Lempp, F., & Haar, J. (2021). The role of religiosity in ethical decision-making: A study on Islam and the Malaysian workplace. Journal of Business Ethics. https://doi.org/10.1007/s10551-021-04828-9. Trevino, L. K. (1986). Ethical decision-making in organizations: A person-situation interactions model. Academy of Management Review, 11(3), 601-617. https://doi.org/10.5465/amr.1986.4306235. Trevino, L.K., & Youngblood, S.A. (1990). Bad apples in bad barrels: A causal analysis of ethical decision-making behavior. Journal of Applied Psychology, 75(4), 378-385. https://doi.org/10.1037/0021-9010.75.4.378. Zarei, R., Esmaeeli, A., & Zarei, S. (2016). Studying the influence factors on ethics in accounting and auditing regarding personal dimension. International Business Management, 10(7), 1141-1150. https://doi.org/10.3923/ibm.2016 |