جستجوی مقالات مرتبط با کلیدواژه « maxqda software » در نشریات گروه « حسابداری »

An analysis of scientists’ view of public ethics showed that ethical behavior in accounting is nothing more than the application of the general concept of ethical behavior. Its main nature is derived from general theories of ethics. In this regard, different countries have tried to establish a professional ethics in the field of accounting to be able to put the right path before accountants, although these efforts often do not have positive results and we have often seen violations in various sectors. The purpose of this study is to provide an integrated ethical decision making model in the community of certified public accountants using grounded theory. For this purpose, first of all, by studying the research literature, semi-structured interview questions were designed and 30 university professors and accounting experts were selected by purposive sampling method. Then, the research model was performed using data grounded and MAXQDA 2020 software through the coding process (open, axial and selective) and an integrated ethical decision model was designed for certified public accountants. Finally, the criteria for ethical decision making according to Strauss and Corbin model were presented in the form of sections such as causal conditions, main category, intervening conditions, contextual factors, strategies and consequences.