فهرست مطالب alidad noshfar

Ethical decision-making refers to a concept whose effects on organizational desirability and relevant objectives are clear, as having an approach or model in this connection will reveal ethical decision-making within the organization as a powerful instrument. Thus, this study aimed to develop a model to improve ethical decision-making in the accounting profession using the Grounded Theory approach. This research has used a Grounded Theory-based qualitative approach to model ethical decision-making, utilizing the confirmatory factor model and the Q model approach to confirm the classified indicators. In this research, the views of 11 accounting and auditing professionals have been used to determine and confirm such indicators as causal, underlying, and intervening conditions, as well as strategies and outcomes, in line with a grounded model. Consistent with the 181 concepts on ethical decision-making in accounting, the results led to the development and confirmation of a paradigm with the number of 15 main categories (e.g., individual, organizational and social factors, individual, organizational and social characteristics, and individual, organizational and social conditions, limitations, environmental conditions, individual and organizational development, individual and organizational outcomes), and 62 secondary categories, which were consistent with the paradigmatic structure under causal, underlying, intervening conditions and strategies and outcomes sections in the model. The confirmation of the classification of the proposed model’s indicators using the Q theory and confirmatory analysis and its qualitative approach using angulation or triangulation technique led to greater confirmation of its results.

Ethical decision-making is a concept that is evident in organizational desirability and related goals. Consequently, this study examines it in line with the accounting and auditing profession, and this study aims to investigate the factors affecting ethical decision-making in the accounting and auditing profession according to domestic and foreign research.

This research is a meta-analysis, and the statistical population of the present study includes all articles relevant to the subject of ethical decision-making in the accounting profession in Iranian and foreign scientific research journals specified by particular criteria. The articles in its final review included 19 reviewed articles in this field. Data were analyzed using comprehensive version meta-analysis software (CMA2).

Regarding the study of factors affecting ethical decision making in the accounting and auditing profession, 18 variables of individual structure, social conditions, economic conditions, working conditions, age, formal membership, gender, organizational culture, experience, identity, work skills, ethical ideal, relativism, moral leadership, rules and regulations, work characteristics, education and personality traits are significant.

 All factors had a medium and high effect size, and in this regard, all categories affect ethical decision-making in the accounting and auditing profession. Among the studied factors, ethical ideals with the most significant effect size (0.71), organizational culture (0.69), and rules and regulations (0.68) are the most important influencing factors in terms of the highest coefficients of effect (more than 0.5)., and the effect of all categories was confirmed. By identifying different indicators and effective, ethical decision-making, this research can be a good way for the appropriate decision-making approach of accountants and auditors.