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        1 - Slippery slope or compensatory behavior? The role of moral disengagement and narcissism in accounting ethical decision making
        Farshid Eimer Mansour Garkaz
        A great deal of research suggests that small unethical infractions lead to more egregious behaviors over time. Which is referred to as slippery slope behavior pattern. In contrast, there are many conflicting findings that have been shown. Initiating an unethical act whe More
        A great deal of research suggests that small unethical infractions lead to more egregious behaviors over time. Which is referred to as slippery slope behavior pattern. In contrast, there are many conflicting findings that have been shown. Initiating an unethical act when this behavior begins to contradict the individual's moral identity can end the intrinsic motive or limit the unethical behavior.This behavior is also referred to as a licensing or compensatory behavior. We believe that both theories can exist in accounting, which depends on individual and environmental differences. In this research, we examine the role of individual differences, including the level of moral disengagement and narcissism among members of the Iranian Association Certified Accountants. The sample population was determined using the Cochran formula of 300 people. By analyzing variance by designing a general linear model, after proving the significant effect between the variables, the mean comparison of the different groups after their placement in the slippery slope structure was investigated. The results show that both theories exist in accounting. And features that include low levels of narcissism and a desire to ignore ethics, show is consistent with the slippery slope behavior. On the other hand, high narcissism and low level of moral disengagement show compensatory behavior. Manuscript profile
      • Open Access Article

        2 - Investigating the Mediating Role of Moral Motivation and Moral Emotions in the Effect of Moral Disengagement on Bullying (Tehran Elementary School Students)
        masoume torkashvand Gholamreza Sarrami haadi keramati robabe noori
        In this study, the mediating role of moral emotion and moral motivation in the effect of moral disengagement on bullying has been investigated. For this purpose, 486 students, including 254 male and 232 female students were selected through simple clustering and random More
        In this study, the mediating role of moral emotion and moral motivation in the effect of moral disengagement on bullying has been investigated. For this purpose, 486 students, including 254 male and 232 female students were selected through simple clustering and random sampling from among all the elementary and high school students in Tehran. Participants responded to four questionnaires included; Bullying (Thornberg & Jangert, 2014), Moral disengagement (Thornberg & Jangert, 2014), Moral emotions (Thornberg et al, 2016), and a researcher-made questionnaire, Moral motivation. This study was conducted using a path analysis method with the help of spss22 and PLS-SEM software. hypotheses have been confirmed (P≤0/05), and it has been shown that moral motivation and moral Emotion both have a mediating role in the relationship between moral Disengagement and bullying. Therefore, it can be concluded that according to the concept of the moral agency from Bandura's social cognitive theory, emotional factors should be considered in addition to cognitive factors and moral reasoning in order to examine the moral behavior of individuals. Manuscript profile