Presenting a causal model to investigate the factors determining moral behavior by fuzzy dimtel method

Subject Areas :

Majid Pakdel ¹ , زهرا پورزمانی ^{2 *}

1 - Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
2 -

Received: 2022-08-30 Published : 2025-07-08

Keywords: Moral Behavior, Moral Atmosphere, Moral Ideologies, Professional Commitment, Moral Values,

Abstract :

In the current climate of the world economy, auditing has become a key and effective tool whose role is undeniable. But over the last two decades, we have seen a decline in the position of accounting internationally. The aim of this study was to provide a causal model to investigate the determinants of moral behavior by fuzzy dimtel method. This research is descriptive in nature and content. In this research, information about 15 experts and senior accountants of state-owned companies that formed the statistical sample. The results of this study showed that the four main factors of ethical climate, ethical ideologies, professional commitment and ethical values affect the ethical behavior of auditors. The average effectiveness is 9.497 and the moral climate factor with an average effectiveness of 8.742 is among the influential factors. On the other hand, the factor of moral ideologies with an average of 14.975 is as a factor of influence. key words: