Effect of Culture on the Moral Elicit of Accounting Students

Subject Areas : Journal of Cultural Management

دکتر رمضانعلی رویایی ¹ , دکتر فریدون رهنمای رودپشتی ² , حسین جباری ³

1 - ندارد
2 - ندارد
3 - نویسنده و مسئول مکاتبات

Received: 2014-09-15 Accepted : 2014-09-15 Published : 2009-09-23

Keywords: Ethics, accounting, moral elicit,

Abstract :

The purpose of this study is reviewing the effect of cultural dimensions of Hafstedeon moral elicit of accounting students. The cultural dimensions of Hafstede includepower distance, uncertainty avoidance, masculinity/ femininity, individualism/collectivism and Long-term orientation / short-term orientation which are consideredas the independent variables in this study. Also, moral elicit of accounting studentsbased on Roast and Kohlberg's model of four dimensions of moral development,ethical sensitivity, ethical intentions and ethical orientation are summarized in thisstudy as dependent variables. In addition, age, gender and familiarity with thestandards of professional behavior are considered as control variables.The hypothesis test results showed that only Individualism / Collectivism affect theethical sensitivity and ethical orientation of accounting students. Also it wasdetermined that the variable of gender affects the ethical dimensions.