The Moderating Role of Dynamic Personality and the Mediator of Self-Efficacy on the Relationship between Teaching Styles and Ethical Behavior of Accounting Students
Subject Areas :Mohammad Namazi 1 , Hossein Rajabdorri 2
1 - Distinguished Professor of Accounting of Shiraz University, Iran
2 - Ph.D. of Accounting, Vice-Chancellor for Development and Resources Management, Fasa University of Medical Sciences, Fasa, Iran
Keywords: Accounting Ethics, Accounting Teaching Styles, Dynamic Personality, Self-Efficacy, Accounting Education,
Abstract :
Teaching style is one of the factors that can affect students' ethical behavior. Also, this relationship changes with the presence of personality and psychological factors. The aim of the present study is to investigate the moderating role of dynamic personality and the mediator of self-efficacy on the relationship between teaching styles and ethical behavior of accounting students. The research population consists of undergraduate and graduate accounting students nationwide. The findings of the study, based on the opinions of 386 students (194 at the undergraduate level and 192 at the graduate level), showed that in the sample under study, the active teaching style is dominant over the passive teaching style. Also, a positive and significant relationship was observed between teaching style and ethical behavior of students and dynamic personality and ethical behavior of students in both undergraduate and graduate groups. In addition, self-efficacy has a mediating and significant role in the relationship between teaching style and ethical behavior in both groups under study. Also, the moderating role of dynamic personality on the relationship between teaching style and ethical behavior of postgraduate students is significant, but not significant in the undergraduate group. Based on the findings, since current students are future professional activists, in order to improve the state of professional ethics, more attention should be paid to teaching style and personality and psychological factors in order to highlight public trust and improve professional reputation.
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