The Effect of Gender Norms and Social Capital on Entrepreneurship Orientation with the Moderating Role of Work Ethics in Accountants Working in Companies listed on the Stock Exchange

Subject Areas : Financial and Behavioral Researches in Accounting

zohreh mousavi kashi ¹ , maryam shams ²

1 - 1Department of Industrial Management, Karaj Branch , Islamic Azad University, Karaj, Iran
2 - Management and Accounting, Karaj Branch Azad University, Karaj, Iran.

Received: 2022-12-25 Accepted : 2023-03-14 Published : 2023-02-20

Keywords: Social capital, gender norms, Tendency to entrepreneurship, Work Ethics,

Abstract :

Today, the entrepreneurship is very important, so individuals and organizations should look for suitable ways to promote it. we need social capital more than any other capital for development, because without the social capital, other capitals do not be used optimally. The purpose of this study is the effect of Social Capital and Gender Norms with Entrepreneurship Orientation Considering the Moderating Role of Work Ethics. The research method is a descriptive survey. The statistical population of the research is all the accountants working in the companies listed on the stock exchange of Karaj city, 217 people were selected using the Cochran formula. The data of this research was collected through a structured questionnaire, and then the hypotheses were analyzed and tested using Smart PLS software and the structural equation modeling method. The results of the hypothesis test showed that work ethic has a moderating role in the relationship between social capital and gender norms with entrepreneurial orientation. Also, the research results show that social capital has a significant relationship with accountants' entrepreneurial orientation. On the other hand, there is a significant relationship between gender norms and accountants' entrepreneurship orientation.