Investigating the Effect of Social Intuition in Decision Making and its Importance in Teaching Accounting Ethics

Subject Areas : Financial and Behavioral Researches in Accounting

mansour garkaz ¹ , farshid eimer ²

1 - Accounting Department, Gorgan Branch, Islamic Azad University, Gorgan, Iran
2 - Accounting Department, Hakim Jorjani Higher Education Institution, Gorgan, Iran

Received: 2021-08-03 Accepted : 2021-09-10 Published : 2021-08-23

Keywords: Accounting Ethics Education, Ethical Judgment, Ethical Decision Making, Social Intuition,

Abstract :

Intuitive decision making is a process related to the human subconscious mind and is a kind of mental conclusion that the decision maker reaches based on his past experiences and emotions and those of others. It is happening among several people and the results and experiences of people are influential in other people's decisions. Thus, the moral judgments of friends, colleagues, and acquaintances may influence the personal judgments of individuals. Therefore, the present study examines the impact of social intuition on decision making and its importance in teaching accounting ethics. This research is of applied, descriptive and survey type. The data collection tool is questionnaire instrument and the statistical population of the study consists of undergraduate, post-graduate and doctoral accounting students in the Golestan province Universities in 2021. Analysis of variance with general linear model design is used to analyze the data. The results show that social intuition has a significant effect on the judgment and decision of accountants. Also, the judgment of others on ethical issues has a significant effect on the ethical judgment and decision-making of accountants, and it can be concluded that the moral acceptance or immorality of issues by other people can be the basis for ethical or immoral decision-making by accountants.