The effect selected individual characteristics on the well-being of professional accountants and mediator role of Islamic ethics and ethical climate of the organization
Subject Areas : Management AccountingMahmoud Moeinadin 1 , Shahnaz Nayebzadeh 2 , Fatemeh Dinpajouh 3
1 - دانشگاه آزاد اسلامی، واحد یزد، گروه حسابداری، یزد،
2 - دانشگاه آزاد اسلامی،واحد یزد، گروه مدیریت،
3 - دانشگاه آزاد اسلامی، واحد یزد، گروه حسابداری
Keywords: Islamic ethics, ethical climate of the organiz, professional accountants, Well-being,
Abstract :
The present study aims to examine the effect of The relationship between selected individual characteristics on the well-being of professional accountants and mediator role of Islamic ethics and ethical climate of the organization. The present study id formed by using the variables of selected individual characteristics as the independent variables and well-being of professional accountants as the dependent variables and Islamic ethics and ethical climate of the organization are also considered as the mediator variables. This is classified as an applied study using a correlation method by questionnaires and survey instruments. The population of this study is composed of the accountants and auditors working in different firms of Yazd province. Non-random sampling was utilized to select the sample which finally came to 210 acceptable firms. The data was analyzed by SPSS and LISREL software and the findings revealed that selected individual characteristics affects through ethical climate of the organization on the well-being of professional accountants but it doesnot affects through Islamic ethics on the well-being of professional accountants The present study is a useful study contributing to the future studies. It provides valuable information about the well-being a for the scholars and participants of accounting and auditors. There are additionally some suggestions provided for the purpose of improvement and effectiveness of the results.