بررسی اثر تکرار اخبار منفی تخلف های مالی بر کاهش سطح رفتار اخلاقی حسابداران

نویسندگان
علی خوزین 1
ابوالفضل مؤمنی یانسری 2
1 استادیار، گروه حسابداری، واحد علی آباد کتول، دانشگاه آزاد اسلامی، واحد علی آباد کتول، ایران (نویسنده مسئول)
2 مربی، موسسه آموزش عالی حکیم جرجانی، گروه حسابداری، گرگان a.momeni83@yahoo.com
10.29252/aapc.3.6.137
چکیده
توجه به مواردی که باعث ارتقاء رفتارهای اخلاقی در میان افراد می­ گردد بسیار با اهمیت است. هدف این پژوهش بررسی اثر تکرار اخبار منفی تخلف­های مالی بر کاهش سطح رفتار اخلاقی حسابداران بوده است. مطالعه حاضر از نوع پژوهش­ های کاربردی، پیگیری و نیمه آزمایشگاهی بوده و با توجه به اهداف پژوهش، طرح پژوهشی شبه آزمایشی شامل دو گروه آزمایش و کنترل هر یک به تعداد 35 نفر کارکنان ارشد حسابداری یا مدیران مالی شرکت­های تولیدی، در آن به کار گرفته شده است. داده­ های پژوهش در سال 1396 و با استفاده از پرسشنامه­ ساختاریافته و محقق ساخته جمع ­آوری گردید. نتیجه پژوهش نشان داده که تکرار اخبار منفی رسوایی و تخلف­ های حسابداری و مالی باعث کاهش سطح تصمیم ­گیری­ های اخلاقی حسابداران می­گردد؛ زیرا میزان درصد پذیرش درخواست رفتار غیراخلاقی در میان کسانی که تحت تاثیر محرک اخبار منفی رسوایی­ های مالی بوده ­اند بیشتر از گروه دیگری بوده که تحت تاثیر این اخبار قرار نگرفته بوده ­اند. همچنین سابقه فعالیت­های حرفه­ ای بر بهبود سطح تصمیم­ گیری اخلاقی افراد موثر بوده، در حالی که متغیرهای سن، جنسیت و میزان تحصیلات تاثیری بر سطح تصمیم­گیری اخلاقی حسابداران نداشته است. شناسایی و مدیریت عواملی که باعث ایجاد ناهمگونی در تصمیم­ گیری های اخلاقی می­ گردد به ارتقاء سطح تصمیم­ گیری اخلاقی حسابداران کمک فراوانی می­ نماید.
کلیدواژه‌ها
اخبار
اخلاق
تصمیم‌گیری
رسوایی
ناهماهنگی شناختی

عنوان مقاله English

The Investigation on Effect of Negative News Frequency on decreasing in Ethical Behavior of Accountants

نویسندگان English

Ali Khozein 1
Abolfazl Momeni Yanesari 2
1 Assistant Prof. in Accounting,, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran. (corresponding author)
2 Department of Accounting، Seminary Institute of Hakim Jorjani, Gorgan, Iran. (a.momeni83@yahoo.com)
چکیده English

The purpose of this study was to investigate the effect of the publishing of negative financial news caused by financial scandals on the level of ethical decision making in the field of accounting and finance. The study was applied, follow-up and semi-experimental research. According to the research objectives, a semi-experimental research project has been used including two experimental and control groups (each has 35 people) and data were collected during 2018 using questionnaires and interviews from accounting staff or financial managers from manufacturing companies. The result has shown that the frequency of negative news of scandal and accounting and financial violations reduce the level of ethical decision making of accountants. Because the admission of immoral behavior among those who were influenced by the negative news of the financial scandals was more than the other group that was not affected by the news. Also, the background of professional activities has been effective in improving the level of ethical decision making, while variables such as age, gender, and education have no effect on the level of ethical decision-making of accountants. Identifying and managing the factors that create heterogeneity in ethical decision making helps to improve the ethical decision making by accountants.


کلیدواژه‌ها English

News
Ethics
Decision making
Cognitive dissonance
Scandal
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حسابداری ارزشی و رفتاری
دوره 3، شماره 6
زمستان 1397
صفحه 137-164