جستجوی مقالات مرتبط با کلیدواژه « تصمیم گیری اخلاقی حسابداران » در نشریات گروه « علوم انسانی »

Ethical decisions of accountants can have wide favorable or unfavorable effects on the organization. Understanding this importance, the aim of the present study is to investigate the effect of formal ethical infrastructure in the organization on the ethical decision-making of accountants with regard to the mediating role of risk-taking propensity. The research method carried out here is descriptive of the correlation type, the statistical population of the research includes accountants, auditors and financial managers working in Iranian companies in 2022. The available random sample, using Cochran's formula, consists of 389 people. For this purpose, by reviewing previous researches, the effect of formal ethical infrastructure variables in the organization (including formal communication, formal surveillance, formal sanction) on ethical decision-making has been investigated. Then, the questionnaire was distributed among the respondents as a tool for collecting research data. The respondents were employed in the field of accounting, auditing and finance. In order to analyze the findings, the research model has been developed by considering the factors affecting ethical decision-making and with the help of the structural equation modeling method. The findings show that the formal ethical infrastructure in the organization has a positive and significant effect on the ethical decision-making of accountants. Also, the effect of formal ethical infrastructure in the organization on the ethical decision-making of accountants with the mediating variable of risk-taking propensity is significant. As a result, the findings of this research can help to formulate and better implement ethical codes of accountants and auditors and ethical decision-making for accountants and auditors.

Accountants' ethical decision-making as an effective factor in providing honest financial reports can be influenced by factors such as personal characteristics and mental health. Psychological well-being as one of the fields of behavioral finance has an effect on accountants' ethical decision-making. In the meantime, people's willingness to take risks, under the influence of people's mental and psychological characteristics, can affect the level of ethical decisions taken by them. The purpose of this research is to investigate the effect of psychological well-being on the ethical decision-making of accountants, taking into account the mediating role of individual risk-taking tendency. The research data was obtained using standard questionnaires by a sample using Cochran's formula, 165 people randomly selected from among 290 accountants of tile companies in Yazd province in 1401. Data analysis has been done using structural equation method and PLS software. Based on the findings of the research, psychological well-being has a positive and significant effect on the ethical decision-making of accountants through the willingness to take individual risks. On the other hand, psychological well-being has a direct effect on the tendency to take risks, and the tendency to take risks has an inverse effect on ethical decision-making. The findings of this study can be useful in developing recruitment strategies and training programs for accountants in firms.

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.