Factors affecting Iranian CPA's ethical judgment

Subject Areas : Management Accounting

نجمه سلمان پناه ¹ , قدرت اله طالب نیا ²

1 - ندارد
2 - ندارد

Received: 2012-03-02 Accepted : 2012-05-30 Published : 2013-12-09

Keywords: Ethical judgment, Code of ethical conduct, Corporate ethical values,

Abstract :

According to Rest's decision making model, the second stage of the process of ethicaldecision making is moral judgment. ethical judgment is the extent to which a person accepts aspecific behavior to be morally. A person's ethical judgment affects his/her perception aboutthat why some actions preferred as moral. In this study for assessing moral judgment as thedependent variable, the following factors are considered: The code of ethical conduct, ethicalenvironment, and individual characteristics such as age, work experience and education,according to a moral decision taken by CPAs in practice. This study was conducted on 115 ofthe Iranian CPAs and the data collected through questionnaires. By the use of multi-nominalregression model First and second hypothesis test results suggest that the professional code ofconduct adopted by the Society of CPAs and the ethical environment are variables affectingIran’s CPAs moral judgments. The third research hypothesis testing has been done usingANOVA. The results indicate that there is no meaningful relationship between individualcharacteristics, moral judgments and CPAs moral judgments.

References:

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