The Relationship between Conservative and Liberal Ideology and Moral Accountability

Moral accountability means that a person is responsible for his actions and behavior. People's political beliefs as personal values ​​and attitudes guide moral accountability. Therefore, the purpose of this research is to investigate the role of conservative and liberal political ideology in moral accountability.

The research method is applied in terms of purpose and descriptive and correlational in terms of data collection. The statistical population includes accounting experts working in companies listed on the Tehran Stock Exchange. A sample of 286 people was selected from this community. The sampling method is random. The tool used to measure the variables is a questionnaire. Data analysis is based on descriptive statistics and multivariate regression.

The results of this research show that conservatism has a significant and positive relationship with moral accountability. But the liberal Ideology  has no meaningful relationship with moral accountability.

Human moral behavior is rooted in people's political attitudes and values. Therefore, identifying people's political ideology can be useful in analyzing their responsibility and moral accountability.