Investigating the Effect of Educational Aspects of Attitude, Support of Managers and Colleagues with Mediating Role of Self-efficacy on the Development of Accounting Professional Ethics

Solving current accounting problems at the national and international level is subject to the expansion of accounting professional ethics. The purpose of this study is to investigate the effect of attitude, support of managers and colleagues, and the mediating role of self-efficacy in the development of accounting professional ethics. The present study is survey-applied. Questionnaires are used to survey the subject and convenience sampling is used to select 145 national and regional accounting instructors virtually and actually. To analyze the results in the form of 7 main hypotheses and 8 sub-hypotheses, the structural equation method was used by Smart PLS software. Findings showed that the educational aspects of professional attitude including individual attitude (23% and positive) and social attitude (42% and positive) are effective on the development of accounting professional ethics. Also, the support of managers has a positive effect on the development of accounting professional ethics by 44%. In addition, self-efficacy can explain 51% of the variable changes in the development of accounting professional ethics. Findings related to intermediate variables also show that the effect of self-efficacy variable on the relationship between individual attitude and the development of accounting professional ethics is 65.2% and the effect of self-efficacy mediators on the relationship between social attitude and the development of accounting professional ethics is 49.9%. Also, the effect of self-efficacy mediators on the relationship between economic-organizational attitude and the development of accounting professional ethics is 58.1%. Other findings also showed that the self-efficacy variable of 37.3% positively strengthens the relationship between managerial support and the development of accounting professional ethics.