Investigating the Role of Spiritual Intelligence and Moral Courage in the Occurrence of Moral Behaviors of Government Accountants

Subject Areas : Financial and Behavioral Researches in Accounting

Jalal  Azarberahman ¹ (PhD in Accounting, Science and Research Branch, Islamic Azad University, Tehran.)
Saeed  Pakdelan ² (PhD in Accounting, University of Mazandaran and Assistant Professor, Department of Accounting, Shandiz Non-Profit Higher Education Institute, Mashhad (Corresponding Author).)
Alireza  Azarberahman ³ (PhD student in Accounting, Mazandaran University and a member of the Faculty of Accounting, Shandiz Non-Profit Higher Education Institute, Mashhad.)
Mohamad Reza  Ramzani Karashk ⁴ (Accounting, Mazandaran University and a member of the accounting department of Shandiz Non-Profit Higher Education Institute, Mashhad)

Received: 2022-06-05 Accepted : 2022-06-21 Published : 2022-05-22

Keywords: Ethical behaviors, Moral Courage, spiritual intelligence,

Abstract :

Ethics and its related principles have long been considered by researchers and thinkers in various fields. Paying attention to these principles is of undeniable importance due to its positive impact on organizational decision-making systems. The purpose of this study is to investigate the role of Spiritual intelligence and Moral courage in the occurrence of moral behaviors among accountants in government agencies. The statistical population is all accountants of government agencies in 2020. Using Morgan table, 278 people were easily selected. Standard questionnaires were used to measure the variables and in order to test the hypotheses, the methods of factor analysis, agreement correlation table and chi-square test using SPSS and LISREL software were used. The results showed that a high level of Spiritual intelligence in the occurrence of moral behaviors has a significant relationship with the permissible moral behavior pattern. The findings of the study indicate that a low level of Spiritual intelligence in the occurrence of moral behaviors is related to the pattern of moral adaptation behaviors. It was also determined that a high level of Moral courage in the occurrence of moral behaviors is related to the pattern of morally permissible behavior. Finally, it was found that a low level of Moral courage is effective in the emergence of moral behaviors with a behavioral pattern of moral adaptation.

References:

Amirkabiri, A.R., & Darouian, S. (2011). Perceptions of professional ethics of managers in small and medium businesses. Journal of Ethics in Science and Technology, 6(1), 85-94. (In persian).

Amouzad Khalili, M. (2016). Factors Affecting the Ethical Behavior of Employees in the Organization. The Second International Conference on Humanities with Indigenous-Islamic Approach Emphasis on New Research, Behshahr, Baran Andisheh Scientific Research Company. (In persian).

Armstrong, A.M. (1993). Cognitive-Style Differences in Testing Situations. Educational Measurement: Issues and Practice, 12(3), 17-22.

Azimisani, A., & Mehrani, S. (2022). Testing the Effect of the Dimensions of Spiritual Intelligence on the Professional Judgments of Auditors, Accounting and Auditing Management. 11(42), 233-249. (In persian).

Brown, T.J. (2014). Advantageous comparison and rationalization of earnings management. Journal of Accounting Research, 52(4), 849-876.

Buchan, H.F. (2005). Ethical decision making in the public accounting profession: An extension of Ajzen’s theory of planned behavior. Journal of Business Ethics, 61(2), 165-181.

Calderon-Monge, E., Pastor-Sanz, I., Javier-Sendra, S., & Garcia, G. (2020). Analysis of sustainable consumer behavior as a business opportunity. Journal of Business Research, 120, 74-81.

Detert, J.R., Treviño, L.K., & Sweitzer, V.L. (2008). Moral disengagement in ethical decision makingdecision-making: a study of antecedents and outcomes. Journal of applied psychology, 93(2), 374-391.

Garrigan, B., Adlam, A.L., & Langdon, P.E. (2018). Moral decision-making and moral development: Toward an integrative framework. Developmental review, 49, 80-100.

Honarmandi, Z., Mousavi, S.Z., & Zarei, S. (2022). Investigating Ethical Factors Affecting Internal Audit Reporting Decisions, Financial and Behavioral Research in Accounting, 1(3), 71-88. (In persian).

Johnson, E.N., Lowe, D.J., & Reckers, P.M. (2016). The influence of mood on subordinates’ ability to resist coercive pressure in public accounting. Contemporary Accounting Research, 33(1), 261-287.

Kianfar, F., Shabani, H., & Hosseinpour, Z. (2017). The Relationship between Spiritual Intelligence, Cognitive Emotion Regulation Strategies and Hope for Quality of Life in Female Teachers in Gotvand, Fourth National Conference on Community Empowerment in Humanities and Psychological Studies, Tehran. Cultural Skills Empowerment Center and social community. (In persian).

King, D. B. (2009). Rethinking claims of spiritual intelligence: A definition, model, and measure. Unpublished Master’s Thesis, Trent University, Peterborough, Ontario, Canada.‏

Mehrani, S., Naimi, M. (2003). Ethical theory and the effect of time budget pressures on the behavior of independent auditors. Accounting and Auditing Reviews, 10(32), 43-61. (In persian).

Mintz, S.M. (1995). Virtue ethics and accounting education. Issues in accounting education, 10(2) 247-267.

Murphy, P.R., Dacin, M.T. (2011). Psychological pathways to fraud: Understanding and preventing fraud in organizations. Journal of Business Ethics, 101(4), 601–618.

Seriki, O. K., Nath, P., Ingene, C. A., & Evans, K. R. (2020). How complexity impacts salesperson counterproductive behavior: The mediating role of moral disengagement. Journal of Business Research, 107, 324-335

Reckers, P., & Samuelson, M. (2016). Toward resolving the debate surrounding slippery slope versus licensing behavior: The importance of individual differences in accounting ethical decision making. Advances in Accounting, 34, 1-16.

Safarzadeh, M.H., & Karimdad, A. (2020). The Drivers Affecting Internal Auditors' Moral Courage, Financial Accounting Knowledge, 7(1): 133-155. (In persian).

Sekerka, L. E., Bagozzi, R. P., & Charnigo, R. (2009). Facing ethical challenges in the workplace: Conceptualizing and measuring professional moral courage. Journal of Business Ethics, 89(4), 565-579.

Shad, S.,  Zeinali. M., Mohammadi, A., & Badavar Nahandi. Y. (2021). The Psychological Role of WorkPlace and Organizational Socialization in Improving Auditors' Ethics by Reducing Deviant Behaviors, Financial and Behavioral Research in Accounting, 1(1), 87-106. (In persian).

Stuart, I., Stuart, B., & Pedersen, L.J. (2014). Accounting ethics: Wiley Global Education.

Wells, J. T. (2000). So that's why it's called a pyramid scheme. Journal of Accountancy, 190(4), 91.

Wells, J. T. (2001). Enemies within. Journal of Accountancy, 192(6), 31.

Wells, J. T. (2001). Why employees commit fraud. Journal of Accountancy, 191(2), 89.

Wells, J.T. (2002). Keeping ghosts off the payroll. Journal of Accountancy, 194(6), 77.

Winczorek, J. (2022). Moral communication and legal uncertainty in small and medium enterprises, Kybernetes, 51(5), 1666-1691. 

Wright, A.G.C., Pincus, A.L., Thomas, K.M., Hopwood, C.J., Markon, K.E., & Krueger, R.F. (2013). Conceptions of narcissism and the DSM-5 pathological personality traits. Assessment, 20(3), 339, 352.