The Effect of Corporate Social and Environmental Responsibilities on Moral Sensitivity
Considering the importance of moral considerations in the accounting profession and significant effect of accountant decisions on interests of users of financial statements and other stakeholders, the need to examine moral considerations in this profession is increasing. In this regard, this study e...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Iranian Association for Energy Economics
2019-11-01
|
| Series: | Environmental Energy and Economic Research |
| Subjects: | |
| Online Access: | http://www.eeer.ir/article_95894_de93eabfc4861e99603c176ff0f662f5.pdf |
| _version_ | 1819066215087210496 |
|---|---|
| author | Amir Azimi Mohammad Hossein Ghaemi Hamid Haghighat |
| author_facet | Amir Azimi Mohammad Hossein Ghaemi Hamid Haghighat |
| author_sort | Amir Azimi |
| collection | DOAJ |
| description | Considering the importance of moral considerations in the accounting profession and significant effect of accountant decisions on interests of users of financial statements and other stakeholders, the need to examine moral considerations in this profession is increasing. In this regard, this study evaluates the "moral sensitivity" of accountants who face a complex decision about earnings management and effect of non-financial elements of organizational goals such as social and environmental responsibilities, experience, and religious beliefs on "moral sensitivity" of accountants and then examine the relationship between moral sensitivity and moral judgment. The information obtained from 102 questionnaires completed by professional accountants and accounting students indicates that the presence of non-financial elements in organizational goals such as social and environmental responsibilities increases moral sensitivity of accountants. Based on the results of this study, companies are encouraged to consider non-financial elements including social and environmental responsibilities as well as financials issues in setting goals. Moreover, moral sensitivity of professional accountants is significantly lower than the accounting students, and those who have higher levels of religious beliefs have a higher moral sensitivity. Meanwhile, it was found that moral sensitivity has a direct relationship with negative moral assessments of earnings management. In other words, when the moral sensitivity is higher, the earnings management practice is judged more unethical. |
| first_indexed | 2024-12-21T15:58:49Z |
| format | Article |
| id | doaj.art-f10b95bee8d0435ab7b1f93882a821a5 |
| institution | Directory Open Access Journal |
| issn | 2538-4988 2676-4997 |
| language | English |
| last_indexed | 2024-12-21T15:58:49Z |
| publishDate | 2019-11-01 |
| publisher | Iranian Association for Energy Economics |
| record_format | Article |
| series | Environmental Energy and Economic Research |
| spelling | doaj.art-f10b95bee8d0435ab7b1f93882a821a52022-12-21T18:58:02ZengIranian Association for Energy EconomicsEnvironmental Energy and Economic Research2538-49882676-49972019-11-013427928910.22097/eeer.2019.191927.109495894The Effect of Corporate Social and Environmental Responsibilities on Moral SensitivityAmir Azimi0Mohammad Hossein Ghaemi1Hamid Haghighat2Faculty of Social Sciences, Imam Khomeini International University, Qazvin, IranFaculty of Social Sciences, Imam Khomeini International University, Qazvin, IranFaculty of Social Sciences, Imam Khomeini International University, Qazvin, IranConsidering the importance of moral considerations in the accounting profession and significant effect of accountant decisions on interests of users of financial statements and other stakeholders, the need to examine moral considerations in this profession is increasing. In this regard, this study evaluates the "moral sensitivity" of accountants who face a complex decision about earnings management and effect of non-financial elements of organizational goals such as social and environmental responsibilities, experience, and religious beliefs on "moral sensitivity" of accountants and then examine the relationship between moral sensitivity and moral judgment. The information obtained from 102 questionnaires completed by professional accountants and accounting students indicates that the presence of non-financial elements in organizational goals such as social and environmental responsibilities increases moral sensitivity of accountants. Based on the results of this study, companies are encouraged to consider non-financial elements including social and environmental responsibilities as well as financials issues in setting goals. Moreover, moral sensitivity of professional accountants is significantly lower than the accounting students, and those who have higher levels of religious beliefs have a higher moral sensitivity. Meanwhile, it was found that moral sensitivity has a direct relationship with negative moral assessments of earnings management. In other words, when the moral sensitivity is higher, the earnings management practice is judged more unethical.http://www.eeer.ir/article_95894_de93eabfc4861e99603c176ff0f662f5.pdfmoral sensitivitysocial and environmental responsibilitiesexperiencereligious beliefsmoral judgment |
| spellingShingle | Amir Azimi Mohammad Hossein Ghaemi Hamid Haghighat The Effect of Corporate Social and Environmental Responsibilities on Moral Sensitivity Environmental Energy and Economic Research moral sensitivity social and environmental responsibilities experience religious beliefs moral judgment |
| title | The Effect of Corporate Social and Environmental Responsibilities on Moral Sensitivity |
| title_full | The Effect of Corporate Social and Environmental Responsibilities on Moral Sensitivity |
| title_fullStr | The Effect of Corporate Social and Environmental Responsibilities on Moral Sensitivity |
| title_full_unstemmed | The Effect of Corporate Social and Environmental Responsibilities on Moral Sensitivity |
| title_short | The Effect of Corporate Social and Environmental Responsibilities on Moral Sensitivity |
| title_sort | effect of corporate social and environmental responsibilities on moral sensitivity |
| topic | moral sensitivity social and environmental responsibilities experience religious beliefs moral judgment |
| url | http://www.eeer.ir/article_95894_de93eabfc4861e99603c176ff0f662f5.pdf |
| work_keys_str_mv | AT amirazimi theeffectofcorporatesocialandenvironmentalresponsibilitiesonmoralsensitivity AT mohammadhosseinghaemi theeffectofcorporatesocialandenvironmentalresponsibilitiesonmoralsensitivity AT hamidhaghighat theeffectofcorporatesocialandenvironmentalresponsibilitiesonmoralsensitivity AT amirazimi effectofcorporatesocialandenvironmentalresponsibilitiesonmoralsensitivity AT mohammadhosseinghaemi effectofcorporatesocialandenvironmentalresponsibilitiesonmoralsensitivity AT hamidhaghighat effectofcorporatesocialandenvironmentalresponsibilitiesonmoralsensitivity |