Investigating the Relationship between Effective Factors in Islamic Ethical Decision Making from Accountant's Point of View Using DEMATEL Technique

The purpose of this study was to investigate the impact and interaction of the constructs and subsets of Sadiqi and Khanifar ethical decision making model (2015) from the viewpoint of accountants. The present study is a quantitative research that is carried out using a "DEMATEL technique". The questionnaire was sent to 11 experts in the field of accounting ethics. Findings showed that in the psychological factors of the variable "presumption and insistence on survival in posts and presidencies" from the most influential, the criterion of "opportunism and knowledge management" of the highest degree of influence and "ignoring personal competence" from the highest rate Interacting. In professional factors, "disregard for benevolence and honesty in criticism" from the most influential, "avoidance of responsibility" from the most impact and "blackening and unfair opinion about other managers" also have the most impact and impact. Is. Also, in diversion factors, the "preference of the benefits of properties to the public interest" has the most impact on the impact and the criterion of "disregard for the general interest". The most important finding of this study is that the proposed model is an "interactive process," meaning that its components interact and interact. As a result, in order to make a good ethical decision from the viewpoint of accountants, it is necessary to pay attention to all aspects of the model in order to maintain a balance in increasing the level of professional ethics and to enhance all components in order to obtain the best returns from it.