Financial Marketing Strategies
Mojtaba Bordbar; Zabihallah Khani; Hossein Rajabdorri
Abstract
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 ...
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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.
Multi-Attribute Decision Making
MohammadReza Mehregan; Behrouz Dorry nogorani; sahar jafari; jamal khani jazani
Abstract
Many organizational or even day-to-day interactions of individuals are shaped by their decisions, and these decisions sometimes have implications for different stakeholders. In this regard, it is worthwhile to study and analyze the factors affecting ethical decision making. This study aimed to investigate ...
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Many organizational or even day-to-day interactions of individuals are shaped by their decisions, and these decisions sometimes have implications for different stakeholders. In this regard, it is worthwhile to study and analyze the factors affecting ethical decision making. This study aimed to investigate the factors affecting ethical decision making. After identifying and extracting the factors affecting ethical decision making from the literature, the variables were screened by compiling a Delphi-fuzzy questionnaire and the cooperation of eight experts familiar with the field of management and ethics. After performing the necessary repetitions and the saturation limit of the answers, the indicators were finally confirmed. Then, the indicators were analyzed using fuzzy DEMATEL method. Finally, the technique presented the relative importance and relationships between experts by systematically analyzing the opinions of experts. The analysis showed that the variables of "senior managers 'influence", "co-workers' influence" and "emotions / mood" are of great importance among the variables and affect other variables. In contrast, the "spirituality", "business competition" and "decision style" of the decision-maker are less important than other factors. In general, several factors influence the making of a moral decision, but the results indicate that in the individual dimension. The personality, fortifications and values of the decision-maker and in the situational dimension. Reference groups play an important role in making an ethical decision and can guide it. Therefore, more reflection is needed to inform the person who is in the position of decision, more control and more careful monitoring of the outcome of the decision.