List of Articles تصمیم‌گیری اخلاقی

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  1 - Scope of Theory of Planned Behavior and Whistle-Blowing Tendency
  Vahid Bekhradi Nasab
  10.30486/fbra.2021.1945872.1049
  The desire to "Whistle-Blowing" the independent auditor is a move by independent auditors to detect violations and report them to oversight bodies for remedial action. However, the lack of motivation and willingness to disclose the report of errors discovered by indepen More

  The desire to "Whistle-Blowing" the independent auditor is a move by independent auditors to detect violations and report them to oversight bodies for remedial action. However, the lack of motivation and willingness to disclose the report of errors discovered by independent auditors and the lack of willingness to Whistle-Blowing among them, requires that in the present study to focus on the ethical decision-making process, so that auditors Be encouraged independently and try to be alert. This research is purposeful, applied and a combination of cross-sectional and correlational survey methods. The statistical population of the trusted auditing firms of Tehran Stock Exchange and the research sample includes 56 firms in2020that were selected based on availability. The research tool is a questionnaire and a scenario and the research hypotheses have been tested using the least squares model. The results of the study show the extent to which auditors consider themselves to be the ethical representatives of the client. In other words, research evidence suggests that an individual's attitude toward Whistle-Blowing, ethical acceptance by others and oneself, one's perception of behavioral control, commitment to independence, and individual responsibility in reporting have a positive effect on the willingness to Whistle-Blowing independent auditors. But the consequences of reporting for the individual have a negative effect on the willingness to Whistle-Blowing independent auditors. Also, organizational support, correlation, group, group norms, and ethical status. Relationship between individual characteristics of auditors and the individual's willingness to Whistle-Blowing independent auditors. Manuscript profile
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  2 - Comparing the Effectiveness of Training Kohlberg’s Hypothetical Dilemmas, Training the Real Life Dilemmas, and Training Positive Emotion Induction on Moral Decision Making
  توران علیزاده شعله امیری محمد طاهر نشاط دوست هوشنگ طالبی
  The aim of the research was to study the effectiveness of training Kohlberg’s dilemmas procedures, real life dilemmas, and positive emotion induction on moral decision making. This was a pre-test and post-test quasi-experimental study with control group. The sample cons More

  The aim of the research was to study the effectiveness of training Kohlberg’s dilemmas procedures, real life dilemmas, and positive emotion induction on moral decision making. This was a pre-test and post-test quasi-experimental study with control group. The sample consisted of 120. female students selected via multistep cluster sampling method, who were randomly, assigned into four groups. The experimental groups received Kohlberg’s dilemmas and real life dilemmas during 8 sessions, 70 minutes each, one group was induced by positive emotion and the control group was left untreated. All the participants completed the daily moral decision making task (Starke et.l, 2011) as the pre-test, post-test and the follow up. Adopting MANCOVA and ANCOVA for data analysis, the findings showed that, training groups and induction positive emotion were effective in moral decision making (P < 0.05). The follow up L.S.D test showed that although all intervention methods were effective in moral decision making (P=0.01), none of the interventions had significant difference with each other. Manuscript profile
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  3 - Meta-synthesis of factors that affect adults’ ethical decision making to identify the role creative morality plays in it
  Mostafa Rastgar Agah Jalil Younesi Ali Delavar Peyman Hassani Abharian Ahmad Borjali
  Objective: This study was conducted in order to identify the factors contributing to the ethical decision-making of adults, and to understand the role that creative morality plays in it. Method: To identify the factors affecting the moral decision-making of adults, a me More

  Objective: This study was conducted in order to identify the factors contributing to the ethical decision-making of adults, and to understand the role that creative morality plays in it. Method: To identify the factors affecting the moral decision-making of adults, a meta-synthesis of scientific researches in the field of ethical decision-making was performed. The articles used in this meta-synthesis were published in the 1990s in Iran. Actually, fifty-four articles were used in this meta-synthesis, all of which were published in scientific journals. Findings: The result of this meta-synthesis shows the following seven factors to be the main influences on adults&rsquo; ethical decision making: one&rsquo;s external environment, attitude, personality traits, learning abilities, mental and cognitive capabilities, demographic characteristics, and the specific conditions/circumstances of the moral issue at hand. Conclusion: four of these factors, namely one&rsquo;s environment, attitude, learning abilities, and the circumstances surrounding the moral issue signify the central role that creativity plays in moral decision making; through/using which a solution to various moral dilemmas could be found/through which a general scheme for solving ethical dilemmas can be devised. Manuscript profile
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  4 - A review of research in the study of ethical consumption
  مهدی نعیمی نظام آباد Hossein Vazifehdust
  In recent years, various formsof ethical consumption have received much attention in popular Media, and researches reported increased consumer interest in buying ethical products. Authors have presented different models in the field of ethical decision making. Hunt and More

  In recent years, various formsof ethical consumption have received much attention in popular Media, and researches reported increased consumer interest in buying ethical products. Authors have presented different models in the field of ethical decision making. Hunt and vitell model is one of the famous and dominant models. While some research have sought to model consumer ethical decision-making, others are seeking to understand the concept of consumer identity through ethical consumption discourses. A number of studies have also used the theory of planned behavior as a framework for examining consumer ethical decision-making. Most research on ethical consumption has been conducted in developed countries. However, in Northern Europe, where environmental concerns have been prominent, there has been a stream of studies on pro-environmental consumption. According to the research, the study of ethical consumption in the context of developing countries is of great importance and necessity, because most of the theories in this area have been confirmed in developed western societies and therefore have little generalizability for eastern cultures. Future research should focus on the four important areas of examining the micro-cultural contexts, examining the diverse narratives of ethical consumers and the ethical principles of the consumer in the self-ethical construction, determining the factors affecting the dynamics of ethical consumption discourses over time, and comparing diverse ethical consumption discourses related to different cultures. Manuscript profile
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  5 - Effective decision making from the perspective of Quran and Nahj al-Balagha
  maryam Rahmaty Amir Daneshvar Fariba Salahi Mahdieh Akhbari
  One of the concerns of all people, especially managers, is decision making. This importance has doubled with recent advances in the humanities and the emergence of new ethical issues in modern management ethics, and has combined ethical decision-making with particular c More

  One of the concerns of all people, especially managers, is decision making. This importance has doubled with recent advances in the humanities and the emergence of new ethical issues in modern management ethics, and has combined ethical decision-making with particular complexities. In this article, in order to institutionalize ethical decision-making in the community of managers, by presenting an Islamic model from the point of view of Amir Mo'menan in Nahj al-Balagha, the decision-making component in the ethics of managers has been developed. For this purpose, the issue of ethical decision-making was studied and its components were stated in Nahj al-Balagha. In the words of Imam Ali (AS), the components of moral decision-making include knowledge and insight, trust, consultation, trustworthiness, justice, and so on. Pests of moral decision-making from the perspective of Nahj al-Balagha also include inability to predict and evaluate possible consequences, haste, overcoming emotions and material benefits. Finally, a model for decision making based on Islamic principles has been developed. Finally, it is recommended that people who are at the top of decision-making and determining the spelling of people, be familiar with Islamic teachings and texts and use the model presented in this study as a model and guide. Manuscript profile
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  6 - تأثیر رویکردهای اخلاقی حسابداران بر کیفیت اطلاعات حسابداری با نقش تعدیل‌کنندگی اندازه و اهرم مالی شرکت
  مهدی خلیل پور یحیی کامیابی سید علی نبوی چاشمی
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  7 - Artificial Intelligence and Ethical Decision-Making in Accounting and Auditing: Analysis of Related Challenges
  Yashar Azarsaeed Shoeyb Rostami
  10.30495/jdaa.2023.705528
  AbstractThis article examines the ethical challenges of using accounting systems based on artificial intelligence for decision-making and presents the correct decision-making in the framework of the four-component model of Rest. The following article contributes to the More

  AbstractThis article examines the ethical challenges of using accounting systems based on artificial intelligence for decision-making and presents the correct decision-making in the framework of the four-component model of Rest. The following article contributes to the literature related to accounting as a mental act as well as the function of an intermediary in the socio-material context It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest&rsquo;s model of antecedents What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. The topic has been reviewed among 138 articles from 43 prestigious international accounting journals between 2015 and 2020. In the thematic coding of the selected articles, five major ethical challenges of decision-making based on artificial intelligence in accounting were identified, which are: impartiality, privacy, transparency, accountability and reliability. By using the components of the Rest model for ethical decision-making as a stable framework for the discussed structure, the challenges and their relevance for future human-machine cooperation in various offices between humans and artificial intelligence can be discussed. Therefore, in addition to understanding the appropriate decision-making process in accounting based on artificial intelligence, it is suggested that independent and internal audit processes be adapted in terms of skills and knowledge to ensure ethical decision-making based on artificial intelligence Manuscript profile