Identify the dimensions of the ethical foundations model in accounting education and rank them

Subject Areas : Journal of Investment Knowledge

fatemeh nasouri ¹

1 - University student

Received: 2020-10-21 Accepted : 2021-01-20 Published : 2023-09-23

Keywords: ethical behavior, Confucius Principles, Shareholder Value Perspective, Ethical Foundations, Ethics,

Abstract :

The present study seeks to identify and rank the dimensions and components of the model of ethical foundations of accounting education and shareholder willingness based on the Confucius model. The present research is of developmental-applied type and is of descriptive-survey type and the data collection tool is a questionnaire. The study population consisted of university administrators, professors, and professors, whose views on the proposed dimensions and components were extracted from the theoretical foundations and background of the research, and finally included 12 experts. The level is saturated and purposeful. After distributing the questionnaire of experts and collecting research data, the results were performed based on fuzzy Delphi method and ranking using ANP software. Examining the background of the research and the theoretical foundations of the dimensions of the model were identified, which include ethical skills, ethical behavior, individual ethical foundations, binding ethical foundations, Confucius principles and the perspective of shareholders' desire (value). After identifying the dimensions, by examining the opinion of experts and their comments, the results with fuzzy Delphi analysis, the approved components are as follows: sensitivity, honesty, human dignity, sincerity and purity, etc. Examining the dimensions of the research, it can be stated that from the experts 'point of view, ethical skills have the first priority in comparison with other dimensions, as well as individual ethical foundations, binding ethical foundations, ethical behavior, perspective of shareholders' desire (value), The principles of Confucius are in the next priority. The components were also ranked.

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