نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، واحد فسا، دانشگاه آزاد اسلامی، فسا، ایران.

2 گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران.

10.22105/dmor.2021.271381.1316

چکیده

هدف: هدف پژوهش حاضر، مطالعه رابطه تضاد منافع و تصمیم‌گیری اخلاقی در حسابرسان با نقش میانجی قضاوت اخلاقی با ترکیب رویکردهای شناخت اجتماعی و الگوی بازده تصمیم‌گیری است. نظریه شناخت اجتماعی به تأثیرهای محیطی بر افراد اشاره دارد. الگوی بازده تصمیم‌گیری نیز عوامل مؤثر بر تصمیم­گیری را موردبررسی قرار می­دهد.
روش‌شناسی پژوهش: در این پژوهش با ترکیب رویکردهای ذکرشده و با استفاده از الگوی «محرک- ارگانیسم- پاسخ» به بررسی موضوع پژوهش پرداخته شد. این پژوهش کاربردی و از نوع توصیفی- همبستگی بوده و جامعه آن شامل حسابرسان مختلف کشور است که 170 نفر از آنان با استفاده از نمونه­گیری تصادفی ساده در سال 1399 انتخاب شدند. برای آزمون فرضیه‌ها نیز از تحلیل معادلات ساختاری و نرم‌افزار Smart PLS، استفاده ‌شد.
یافته ها: یافته­های پژوهش نشان داد که بین تضاد منافع و تصمیم‌گیری اخلاقی رابطه منفی و معناداری (%40) وجود دارد. همچنین، افزایش تضاد منافع موجب کاهش قضاوت اخلاقی (%50) و کاهش قضاوت اخلاقی نیز موجب کاهش سطح تصمیم­گیری اخلاقی (%51) می­شود. درمجموع، بین تضاد منافع و تصمیم­گیری اخلاقی رابطه منفی وجود دارد که با حضور قضاوت اخلاقی، به دلیل اثرگذاری مثبت بر تصمیم­گیری اخلاقی، از شدت آن کاسته می­شود.
اصالت/ارزش افزوده علمی: یافته­های پژوهش مؤید اهمیت عوامل روانشناسی و رفتاری است که باید موردتوجه بیشتری قرار گیرد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Relationship between the Conflict of Interest and Ethical Decision Making in Auditors with Moderate role of Ethical Judgment: A Combination of Social Cognitive Theory and Throughput Model of Decision-Making

نویسندگان [English]

  • Mojtaba Bordbar 1
  • Zabihallah Khani 1
  • Hossein Rajabdorri 2

1 Department of Accounting, Fasa Branch, Islamic Azad University, Fasa, Iran.

2 Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.

چکیده [English]

Purpose: The purpose of this study is to survey the relationship between the conflict of interest and ethical decision making in auditors with the moderate role of ethical judgment with a combination of social cognitive theory and throughput model of decision-making. Social cognition theory refers to environmental effects on individuals. The throughput model of decision-making also examines the factors influencing decision-making.
Methodology: In this study, by combining the mentioned approaches and using the "stimulus-organism-response" model, the research topic was investigated. This research is an applied and descriptive-correlational study and its population include various auditors in the country, 170 of whom were selected using simple random sampling in 2020. Structural equation analysis and Smart PLS software were used to test the hypotheses.
Findings: Findings showed that there is a negative and significant relationship (40%) between the conflict of interest and moral decision making. Also, increasing conflict of interest reduces moral judgment (50%) and decreasing moral judgment reduces the level of moral decision-making (51%). In general, there is a negative relationship between conflict of interest and moral decision-making, which is reduced in the presence of moral judgment, due to its positive effect on moral decision-making.
Originality/Value: Research findings confirm the importance of psychological and behavioral factors should be given more attention. 

کلیدواژه‌ها [English]

  • Conflict of interest
  • Ethical Decision Making
  • S-O-R Model
  • Social Cognitive
  • Throughput Model of Decision-Making
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