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 , Saeed Pakdelan ² , Alireza Azarberahman ³ , Mohamad Reza Ramzani Karashk ⁴

1 - PhD in Accounting, Science and Research Branch, Islamic Azad University, Tehran.
2 - PhD in Accounting, University of Mazandaran and Assistant Professor, Department of Accounting, Shandiz Non-Profit Higher Education Institute, Mashhad (Corresponding Author).
3 - PhD student in Accounting, Mazandaran University and a member of the Faculty of Accounting, Shandiz Non-Profit Higher Education Institute, Mashhad.
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.

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