بررسی تأثیر مؤلفه‌های برنامه‌های اخلاقی شرکت‌ها بر کاهش رفتارهای غیراخلاقی حسابداران

محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداری

علی‌اکبر پورفلاح فراغه ¹ , مهدی ساریخانی ²

1 - کارشناسی ارشد حسابداری مدیریت، واحد صفاشهر، دانشگاه آزاد اسلامی، صفاشهر، ایران
2 - استادیار گروه حسابداری، واحد صفاشهر، دانشگاه آزاد اسلامی، صفاشهر، ایران

تاریخ دریافت : 1402/02/03 تاریخ پذیرش : 1402/03/05 تاریخ انتشار : 1402/04/01

کلید واژه: رفتارهای غیراخلاقی حسابداران, مؤلفه‌های برنامه‌های اخلاقی, آیین رفتار حرفه‌ای, آموزش اخلاق,

چکیده مقاله :

هدف این پژوهش بررسی تأثیر مؤلفه‌های برنامه‌های اخلاقی شرکت‌ها بر کاهش رفتارهای غیراخلاقی حسابداران می‌باشد. از این رو، تأثیر مؤلفه‌های مجازات، نظارت، گزارشگری داخلی، آیین رفتار حرفه‌ای، حمایت اخلاقی و آموزش اخلاق بر رفتارهای غیراخلاقی حسابداران مورد بررسی قرار گرفت. جامعه آماری این پژوهش حسابداران و کارکنان امور مالی شرکت‌های تولیدی استان اصفهان در سال 1401 می‌باشد و ابزار گردآوری داده‌ها پرسشنامه است. جهت آزمون فرضیه‌های‌پژوهش از روش معادلات ساختاری با رویکرد کمترین مربعات جزیی و برای تجزیه و تحلیل داده‌ها از نرم‌افزار SmartPLS نسخه 3 استفاده شده است. نتایج نشان می‌دهد که مؤلفه‌های نظارت، مجازات، آیین رفتار حرفه‌ای، حمایت اخلاقی و آموزش اخلاق تأثیر منفی و معناداری بر کاهش رفتارهای غیراخلاقی حسابداران دارند و تأثیر مؤلفه‌ گزارشگری داخلی بر کاهش رفتارهای غیراخلاقی حسابداران منفی اما غیرمعنادار است. همچنین تفاوت مؤلفه‌های برنامه‌های اخلاقی شرکت‌ها بر کاهش رفتارهای غیراخلاقی در بین گروه‌های فرعی حسابداران زن و حسابداران مرد مورد بررسی قرار گرفت که نشان دهنده تفاوت معنادار رابطه حمایت اخلاقی و رفتار غیراخلاقی بین حسابداران زن و حسابداران مرد بود. نتایج این پژوهش نشان می‌دهد که به طور کلی شرکت‌ها با اجرای برنامه‌های اخلاقی می‌توانند موجب کاهش رفتارهای غیراخلاقی در حسابداران شوند.

چکیده انگلیسی:

The purpose of this study is to investigate the effect of the components of ethical programs of companies on reducing the unethical behavior of accountants. Therefore, the impact of the components of punishment, monitoring, internal reporting, code of ethics, ethics support service and ethics training on the unethical behavior of accountants was investigated. The statistical population of this research is accountants and financial employees of manufacturing companies in Isfahan province in 2022, and the data collection tool is questionnaire. Structural equation method with partial least squares approach was used to test research hypotheses and SmartPLS 3 software was used for data analysis. The results show that the components of monitoring, punishment, code of ethics, ethics support service and ethics training have negative and significant effect on reducing the unethical behavior of accountants, and the effect of the internal reporting component on reducing the unethical behavior of accountants is negative but insignificant. Also, the difference between the components of ethical programs of companies on reducing the unethical behavior among subgroups of female and male accountants was investigated, indicating a significant difference in the relationship between ethics support service and unethical behavior between female and male accountants. The results of this research show that in general, companies can reduce unethical behavior in accountants by implementing ethical programs.

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