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Open Access Article
1 - Factors affecting Iranian CPA's ethical judgment
نجمه سلمان پناه قدرت اله طالب نیاAccording to Rest's decision making model, the second stage of the process of ethicaldecision making is moral judgment. ethical judgment is the extent to which a person accepts aspecific behavior to be morally. A person's ethical judgment affects his/her perception abou MoreAccording to Rest's decision making model, the second stage of the process of ethicaldecision making is moral judgment. ethical judgment is the extent to which a person accepts aspecific behavior to be morally. A person's ethical judgment affects his/her perception aboutthat why some actions preferred as moral. In this study for assessing moral judgment as thedependent variable, the following factors are considered: The code of ethical conduct, ethicalenvironment, and individual characteristics such as age, work experience and education,according to a moral decision taken by CPAs in practice. This study was conducted on 115 ofthe Iranian CPAs and the data collected through questionnaires. By the use of multi-nominalregression model First and second hypothesis test results suggest that the professional code ofconduct adopted by the Society of CPAs and the ethical environment are variables affectingIran’s CPAs moral judgments. The third research hypothesis testing has been done usingANOVA. The results indicate that there is no meaningful relationship between individualcharacteristics, moral judgments and CPAs moral judgments. Manuscript profile -
Open Access Article
2 - اثربخشی معنویتدرمانی مبتنی بر خودآگاهی بر بهزیستی روانشناختی و قضاوت اخلاقی دانش آموزان سال اول پسر دوره دوم متوسطه
جمال پیری لله لو امیر پناه علی علی نقی اقدسی -
Open Access Article
3 - Investigating the effect of different emotional states (emotions) on biased decision making in accounting
mohammadreza tat mansour garkaz mohammadreza abdoli saeid baratyHuman judgment and decision-making affect all stages of the creation of accounting information, from the beginning to the interpretation of information. The decision-making process can be shaped by emotions, emotions can change signals of evaluation, risk perception and MoreHuman judgment and decision-making affect all stages of the creation of accounting information, from the beginning to the interpretation of information. The decision-making process can be shaped by emotions, emotions can change signals of evaluation, risk perception and strategic orientation. Thus, there is an aspect of human behavior in the judgment and decision-making process that is reflected in the accounting information disclosed in the financial statements. Therefore, in the present study, the effect of different emotional states (emotions) on biased decisions in accounting has been investigated. This research is a descriptive and quasi-experimental application. The statistical population of this research is graduate students of accounting in a simulated environment by presenting a scenario as a financial manager. The number of samples was determined according to the unknown number of population through the formula of unknown population 198 people. One-way analysis of variance and LSD post hoc test were used to analyze the data. The results of this study show that different emotional states (happy / sad) have a significant effect on students' decision-making in the role of financial managers. The decision-making of financial managers (accounting students) who were in a normal emotional state was less biased than that of financial managers who were in an unusual (happy / sad) emotional state. The results of this study show that when people experience natural and stable emotional states, they can make the right decisions. But when their condition is unusual, they are unable to make the right decision. Manuscript profile -
Open Access Article
4 - Investigating the Effect of Social Intuition in Decision Making and its Importance in Teaching Accounting Ethics
mansour garkaz farshid eimerIntuitive 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 expe MoreIntuitive 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. Manuscript profile -
Open Access Article
5 - The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Auditors' Ethical Judgment
َAhmad Ahmadi Amin Rostami Saeedeh HeydarzadehThe purpose of this paper is to examine the effect of ethical reasoning, exposure to ethics, and the perceived ethical climate on auditors' ethical judgment. The statistical population of this research includes the partners of audit institutions that are members of the MoreThe purpose of this paper is to examine the effect of ethical reasoning, exposure to ethics, and the perceived ethical climate on auditors' ethical judgment. The statistical population of this research includes the partners of audit institutions that are members of the Certified Public Accountants Society (independent auditors working as partners), and to investigate the issue, 88 people were selected as a sample from among the members of the society using Cochran's formula. Structural equation modeling has been used to test the research hypotheses. The results of the hypothesis test showed that ethical reasoning, exposure to ethics, and the perceived ethical climate have a positive and significant effect on auditors' ethical judgment. Among the investigated factors, moral reasoning has the greatest impact, and the perceived moral atmosphere has the least effect on the ethical judgment of auditors. People can provide moral arguments according to their knowledge of moral principles and processes. On the other hand, the development of ethics as well as how to teach it can help auditors make ethical decisions when choosing different options. Also, the more ethically auditors perceive their organization's atmosphere, the more ethically they act in applying professional judgments. By examining ethical orientation as an imperative element of judgment and decision-making in the auditor's profession, this research can contribute to expanding the theoretical foundations of behavioral research in auditing as well as provide useful information for auditing policymakers to formulate auditing strategies based on. Manuscript profile -
Open Access Article
6 - Investigating the Effect of Deficit in the Factors of Auditors' Executive Function on Their Moral Judgment
reyhaneh haghighi Mohammad Ali Bagherpour Velashani ali ghanaee Mohammad Reza AbbaszadehThe purpose of this paper is to investigate the effect of deficit in the factors of auditors' executive function (in Self-Time Management, Self-Organization, Self-Control, Self-Motivation) on their moral judgment. The research is a descriptive and survey method.The stat MoreThe purpose of this paper is to investigate the effect of deficit in the factors of auditors' executive function (in Self-Time Management, Self-Organization, Self-Control, Self-Motivation) on their moral judgment. The research is a descriptive and survey method.The statistical population consists of external auditors. The samples size is determined based on related formula for the method used to test hypotheses (it destrebuted to number of 120 people and finally fulfield by 70 people). The field survey and questionnaire were used for data collection. The research hypotheses were also examined using the structural equation method (SEM).The results show that deficit in the self-organization (problem solving) and self-control (behavioral inhibition) has a negative effect on the auditor's ethical judgment. Deficit in executive function has a negative effect on memory (retrieving information and procedures related to work), attention and performance, and weakness in these factors have a negative effect on the quality of auditor’s moral judgment. Manuscript profile -
Open Access Article
7 - The Effectiveness of Myths Storytelling with Role Playing on Moral Judgment and Self-efficacy in Girl Students
Mahtab Behmanesh Sahar SafarzadehThe purpose of this study was to investigate the effectiveness of myths storytelling with role playing on moral judgment and self-efficacy in elementary school girl students. The statistical population of the study included all elementary school girl students in Ahvaz d MoreThe purpose of this study was to investigate the effectiveness of myths storytelling with role playing on moral judgment and self-efficacy in elementary school girl students. The statistical population of the study included all elementary school girl students in Ahvaz during the academic year of 2019-2020. The sample subsumed 18 female students who were selected by purposive sampling procedure and randomly allocated in two experimental and control group; 9 participants each. This study was a semi-experimental design with "pre-test, post-test and control group". Dorganda Sinha & Miravarma Moral Judgment Test (1998) and Muris Children Self-Efficacy Questionnaire (2001) were implemented to collect data. The experimental group was exposed to 10 storytelling intervention sessions, 60 minutes each. The control group received none. Multivariate analysis of covariance (MANCOVA) and analysis of covariance (ANCOVA) was performed to analyzed data. The results showed that myths storytelling with role playing had significant impact on moral judgment and self-efficacy in elementary school girl students. Manuscript profile -
Open Access Article
8 - Relationship Between Mental Health And Academic Performance With Moral Judgment Development In Female Secondary School Students
مهدی GhyasizadehThe aim of this research was to investigate the relationship between mental health and academic performance with moral judgment development in female students in Malekshahy girl secondary schools. The sample included 140 female students which were selected by cluster sa MoreThe aim of this research was to investigate the relationship between mental health and academic performance with moral judgment development in female students in Malekshahy girl secondary schools. The sample included 140 female students which were selected by cluster sampling method. The instruments were Symptom Check List (SCL-25) and Short Form Development of Moral Judgments Questionnaire (DIT).Their first semester average scores of the educational year was used as an indicator of scholastic performance .In order to analysis the data, Pearson correlation coefficient and multivariate regression methods were used. The results indicated that there was a negative significant correlation between mental health and moral judgment growth, while mental health and academic performance significantly positive correlated to moral judgment development. Manuscript profile -
Open Access Article
9 - 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 BorjaliObjective: 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 MoreObjective: 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’ ethical decision making: one’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’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 -
Open Access Article
10 - The Effect of Creative Drama on Studentsʼ Social Adjustment, Moral Judgment and Creativity
Shahram mami Kamran AmirianThis study aimed to determine the effect of the creative Drama on social adjustment, moral judgment and creativity of female students in the fourth grade of primary school in Ilam. A quasi experimental design was employed with pre test, post test and control group. The MoreThis study aimed to determine the effect of the creative Drama on social adjustment, moral judgment and creativity of female students in the fourth grade of primary school in Ilam. A quasi experimental design was employed with pre test, post test and control group. The sampling was done through convinient sampling procedure in which the primary school teachers were asked to introduce those students they belived to be less skillful in terms of social adjustment, moral judgment and creativity. Then, 60 students who scored the lowest in the Califonia test of Personality (Clark, thrope & Typz, 1953), moral Judgment test (Dorgandn Sinha & Miravarma, 1998), and creativity attitude scale (schafer) were randomly assigned to one experimental and one control group. The experimental groups participated in 10 sessions of creative drama. The results of the ANCOVA revealed that there was a significant difference between the experimental and control group. It was concluded that creative drama had a significant effect on the social adjustment, moral judgment and creativity of fourth-grade primary school female students Manuscript profile -
Open Access Article
11 - Evaluation of the Mediating Role of Ethical Judgment in the Impact of Leadership on Transformational-Exchange Leadership and the Effectiveness of School on Academic Achievement from the Viewpoint of Secondary School Teachers in Urmia
parivash mohammadi gheshlaghThe present study was conducted to evaluate the intermediate role of moral judgment in the effect of managers' transformational leadership and school effectiveness on academic achievement from the viewpoints of high school teachers in Urmia. The purpose of this research MoreThe present study was conducted to evaluate the intermediate role of moral judgment in the effect of managers' transformational leadership and school effectiveness on academic achievement from the viewpoints of high school teachers in Urmia. The purpose of this research is applied and in terms of method, research is descriptive and in terms of nature, research is a correlation. The statistical population of the present study is all high school principals of Urmia, who were active in the academic year of 1394-1385. The total population of the community was 2,200, of which 370 were selected as sample. To fulfill the research objectives, three main hypotheses were developed. Regression analysis and structural equations (path analysis) were used to confirm or reject the hypotheses, The results of the study indicate that the transformational leadership of the managers has a positive and significant effect on moral judgment. Effectiveness of the school is also effective on moral judgment and ethical judgment has a positive and significant effect on academic achievement. Finally, despite the intermediary role of moral judgment, the effect of leadership change on the ethical judgment of directors increases the effectiveness of the school. Manuscript profile -
Open Access Article
12 - Moral Development and Altruism in Middle School Students
Parirokh Dadsetan Masoumeh TajrishiThe levels of moral development and altruism in middle school students were assessded in this study. 1020 subjects (510 boys and 510 girls) from first to third grade of middle school in five socio-economic regions of Tehran were randomly selected and had completed the M MoreThe levels of moral development and altruism in middle school students were assessded in this study. 1020 subjects (510 boys and 510 girls) from first to third grade of middle school in five socio-economic regions of Tehran were randomly selected and had completed the Moral Development Test (Ma, 1989). Data analyses showed: (1) Altruism does not develop by an increase in age, however altruistic behaviors towards relatives is more compared to strangers, (2) The scores of total moral development increased significantly from the first grade to second and stopped at third, (3) The scores of boys and girls in total altruism variables (RCT, RBT, RAT) and in total moral development index (TJ) didn’t show a significant difference, (4) The socio-economic status had significant relationship with moral development and altruism. The most and the least means were achieved in rich and poor regions. The findings suggest the necessity of enhancement of cooperation and reciprocity between peers in social context, the need to provide the sociability patterns and altruistic behaviors by adults, through choosing strategies that ensure optimum conditions of cognitive development Manuscript profile -
Open Access Article
13 - بررسی تاثیر آموزش گروهی داستان بر قضاوت اخلاقی دانشآموزان دختر پایه چهارم دبستان مدارس دولتی شهر تهران
مهسا سیروسی فریده دو کانه ای فرد فریبا حسنی -
Open Access Article
14 - TheRelationship Between Ethical and Moral Intelligence with Ethical Decision Making by primary school principals in Saveh
amir hossein mohammad davoudi Mohadese motaharyThe purpose of this study was to determine the relationship between ethical and moral intelligence with ethical decision making by primary school principals in Saveh. A sample of 90 people was selected from the statistical population of the managers with 113 people and MoreThe purpose of this study was to determine the relationship between ethical and moral intelligence with ethical decision making by primary school principals in Saveh. A sample of 90 people was selected from the statistical population of the managers with 113 people and the sample was randomly selected. The present research is descriptive-correlative research in terms of theoretical purpose and in terms of the method of implementation. Data were collected through the Lenick and Kiel (2005) ethical intelligence questionnaires with Cronbach's alpha coefficient of 0.88, Kelberg and Mihelak et al. (1999) with coefficients Cronbach's alpha was 0.908 and Ethan's decision-making questionnaire Olgo et al. (2010) with Cronbach's alpha coefficient was 0.73. By collecting questionnaires on the sample group, the data were collected and analyzed using SPSS 22 software and statistical models of multivariate regression analysis and Pearson correlation. The results showed that there was a significant relationship between ethical intelligence and moral judgment variables with ethical decision making by managers Manuscript profile
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