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Investigating the role of effective qualitative components in the ethical decision-making of certified accountants under the conditions of restrictions on the right to choose and controlling the expected feeling of regret
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Mostafa Moradzade zargar1   , Parviz Saeidi2 , Mansour Garkaz3 , Alireza Matoufi4 |
1- PhD student, accounting department, Gorgan branch, Islamic Azad University, Gorgan, Iran.
2- professor , dr.parvizsaeedi@yahoo.com
3- Associate
4- Assistant |
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Abstract: (716 Views) |
The current research aims to investigate the qualitative components affecting the ethical decision-making of certified accountants under the conditions of restrictions on the right to choose and control the expected feeling of regret. Therefore, in this research, we are looking for an answer to this basic question: What are the dimensions and qualitative components that affect the ethical decision-making of certified accountants under the conditions of restrictions on the right to choose and control the expected feeling of regret? The statistical population of the current research consists of two groups, the first group includes professional experts and university professors, and the second group includes certified accountants. Descriptive and inferential statistical methods were used to test research hypotheses. In order to answer the main question of the research, first with the fuzzy Delphi method and using past researches, each of which is under the field of professional ethics, accounting and financial issues, the dimensions and components of the research are identified and after the approval of the experts, using They were ranked by AHP method and then leveled by ISM method. The SEM method was used to measure the relationships between the research components, and finally, after the final fitting, the model of qualitative components affecting the ethical decision-making of certified accountants under the conditions of restrictions on the right to choose and controlling the expected feeling of regret was presented.
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Article number: 11 |
| Keywords: ethical decision making, right to choose, expected regret, certified public accountants. |
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Full-Text [PDF 1251 kb]
(408 Downloads)
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Article type: Research |
Subject:
General
Received: 2023/05/9 | Accepted: 2023/06/25 | Published: 2023/07/1
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