Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession
Subject and purpose of the article: Ethical decision-making is a concept that is evident in organizational desirability and related goals. Consequently, this study examines it in line with the accounting and auditing profession, and this study aims to investigate the factors affecting ethical decisi...
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| Format: | Article |
| Language: | English |
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Payame Noor University
2022-03-01
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| Series: | حسابداری دولتی |
| Subjects: | |
| Online Access: | https://gaa.journals.pnu.ac.ir/article_8250_6c09d673343feab700e00ca6fba5d233.pdf |
| _version_ | 1829460423709032448 |
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| author | alidad noshfar Abdolreza Mohseni Mostafa Ghasemi |
| author_facet | alidad noshfar Abdolreza Mohseni Mostafa Ghasemi |
| author_sort | alidad noshfar |
| collection | DOAJ |
| description | Subject and purpose of the article: Ethical decision-making is a concept that is evident in organizational desirability and related goals. Consequently, this study examines it in line with the accounting and auditing profession, and this study aims to investigate the factors affecting ethical decision-making in the accounting and auditing profession according to domestic and foreign research.Research method: This research is a meta-analysis, and the statistical population of the present study includes all articles relevant to the subject of ethical decision-making in the accounting profession in Iranian and foreign scientific research journals specified by particular criteria. The articles in its final review included 19 reviewed articles in this field. Data were analyzed using comprehensive version meta-analysis software (CMA2).Research findings: Regarding the study of factors affecting ethical decision making in the accounting and auditing profession, 18 variables of individual structure, social conditions, economic conditions, working conditions, age, formal membership, gender, organizational culture, experience, identity, work skills, ethical ideal, relativism, moral leadership, rules and regulations, work characteristics, education and personality traits are significant.Conclusion, originality and its contribution to the knowledge: All factors had a medium and high effect size, and in this regard, all categories affect ethical decision-making in the accounting and auditing profession. Among the studied factors, ethical ideals with the most significant effect size (0.71), organizational culture (0.69), and rules and regulations (0.68) are the most important influencing factors in terms of the highest coefficients of effect (more than 0.5)., and the effect of all categories was confirmed. By identifying different indicators and effective, ethical decision-making, this research can be a good way for the appropriate decision-making approach of accountants and auditors. |
| first_indexed | 2024-12-12T11:33:05Z |
| format | Article |
| id | doaj.art-3a7a65b2deb64d65a6d46245eaf7af32 |
| institution | Directory Open Access Journal |
| issn | 2423-4613 2645-498X |
| language | English |
| last_indexed | 2024-12-12T11:33:05Z |
| publishDate | 2022-03-01 |
| publisher | Payame Noor University |
| record_format | Article |
| series | حسابداری دولتی |
| spelling | doaj.art-3a7a65b2deb64d65a6d46245eaf7af322022-12-22T00:25:44ZengPayame Noor Universityحسابداری دولتی2423-46132645-498X2022-03-018214316610.30473/gaa.2021.60439.15118250Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Professionalidad noshfar0Abdolreza Mohseni1Mostafa Ghasemi2Ph.D. Student of Accounting, Department of accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran.Assistant Professor, Department of accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran.Assistant Professor, Department of accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran.Subject and purpose of the article: Ethical decision-making is a concept that is evident in organizational desirability and related goals. Consequently, this study examines it in line with the accounting and auditing profession, and this study aims to investigate the factors affecting ethical decision-making in the accounting and auditing profession according to domestic and foreign research.Research method: This research is a meta-analysis, and the statistical population of the present study includes all articles relevant to the subject of ethical decision-making in the accounting profession in Iranian and foreign scientific research journals specified by particular criteria. The articles in its final review included 19 reviewed articles in this field. Data were analyzed using comprehensive version meta-analysis software (CMA2).Research findings: Regarding the study of factors affecting ethical decision making in the accounting and auditing profession, 18 variables of individual structure, social conditions, economic conditions, working conditions, age, formal membership, gender, organizational culture, experience, identity, work skills, ethical ideal, relativism, moral leadership, rules and regulations, work characteristics, education and personality traits are significant.Conclusion, originality and its contribution to the knowledge: All factors had a medium and high effect size, and in this regard, all categories affect ethical decision-making in the accounting and auditing profession. Among the studied factors, ethical ideals with the most significant effect size (0.71), organizational culture (0.69), and rules and regulations (0.68) are the most important influencing factors in terms of the highest coefficients of effect (more than 0.5)., and the effect of all categories was confirmed. By identifying different indicators and effective, ethical decision-making, this research can be a good way for the appropriate decision-making approach of accountants and auditors.https://gaa.journals.pnu.ac.ir/article_8250_6c09d673343feab700e00ca6fba5d233.pdfethical decision makingorganizational ethicsaccountingindividual characteristicsorganizational culture |
| spellingShingle | alidad noshfar Abdolreza Mohseni Mostafa Ghasemi Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession حسابداری دولتی ethical decision making organizational ethics accounting individual characteristics organizational culture |
| title | Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession |
| title_full | Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession |
| title_fullStr | Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession |
| title_full_unstemmed | Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession |
| title_short | Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession |
| title_sort | meta analysis of factors affecting ethical decision making in the accounting and auditing profession |
| topic | ethical decision making organizational ethics accounting individual characteristics organizational culture |
| url | https://gaa.journals.pnu.ac.ir/article_8250_6c09d673343feab700e00ca6fba5d233.pdf |
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