Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress

Despite the heavy consequences and destructive effects that workplace stresses can have on the physical and mental health of individuals and ultimately on the productivity of organizations, not much attention has been paid to this issue in the country. In this regard, thinking styles and its impact on ethics And professional behavior with an emphasis on job stress can be considered as a mediator.
This research is applied in terms of purpose and descriptive-survey in terms of nature and method. The statistical population of the present study consists of 101 certified public accountants with a history of more than 5 years who have a disciplinary record. Sampling was done by simple random method and 80 people were determined. The data collection tool was a standard questionnaire whose reliability and validity were checked and confirmed. Structural equation modeling and Smart PLS software were used to test the research hypotheses.
The results of the analysis showed that all 5 hypotheses are confirmed. It should be noted that the T-statistic is above 1. 96.
The obtained results show that people with different thinking styles can affect the type of professional behavior in the organization and in a way, by observing the type of thinking style, job stress can be greatly reduced.