The effects of demographic characteristics of the individual, organizational and ethical Variables in Ethical Decision Making (Case Study: Accountants industrial enterprises in Tabriz)

Nowadays, observing ethics and preserving moral principles are some of the most significant phenomena which have been taken into account in most organizations. Therefore, the aim of this paper is to survey the effects of demographic characteristics of the individual, organizational and ethical variables in ethical decision-making of accountants in industrial enterprises of Tabriz. Statistical society of this research includes 1505 accountants in micro, small, medium, and large industries of Tabriz metropolitan city. Based on Morgan and krejcie sampling table sample size is about 306 and questionnaires have been used for gathering necessary data. For statistical analysis of the research, it has been first tried to describe the main variables of the research and some demographic variables by descriptive statistics. Then, in inferential statistics part, hierarchical regression analysis conducted within the framework of the research. The results indicate that there is a significant relationship between ethical recognition and ethical judgment, between ethical judgment and ethical intention, and also between ethical recognition and ethical intention. Consequently, the Rest’s model was supported. Ethical climate of the organization was the strong predictor factor in three stages of ethical decision-making.