The Effect of Hidden Curriculum on Research Ethics in Accounting Students

The purpose of this study is to investigate the effect of hidden curriculum on research ethics in accounting students. Immorality in research can reduce the quality of academic research, create mistrust and damage professional reputation. This research is an applied goal in which the community consists of graduate students of accounting from various universities across the country. For this purpose, by obtaining the opinion of 143 of them in the country in a simple random method in 2021, this issue was investigated. Findings were tested by partial least squares technique and structural equations in PLS software. Findings showed that there is a positive and significant relationship between hidden curriculum and research ethics at the level of 56%. Examination of the relationship between religious beliefs and research ethics also showed that there is a positive and significant relationship between these two variables at the level of 44%. In addition, no significant relationship was observed between age, gender and research ethics. The general finding of this research indicates more attention to the category of research ethics in the field of accounting and it is necessary to pay more attention to it.Keywords: Hidden Curriculum, Research Ethics, Accounting Students.