نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران
2 استاد حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The professional roles of employees can sometimes serve as precursors to issues stemming from unethical reasoning and judgment in workplace scenarios. In particular, the fields of accounting and auditing require strong moral reasoning abilities to effectively regulate economic activities and maintain the financial health of organizations. This study explores the impact of dogmatism on the moral reasoning capabilities of accountants and auditors, considering the mediating roles of moral courage and Machiavellianism, as well as the moderating effect of human resource flexibility.
The research involved two distinct groups: accountants employed by publicly listed companies and auditors affiliated with the Audit Organization and other recognized institutions within the Iranian Society of Certified Public Accountants during the year 1403. A total of 337 questionnaires from accountants and 253 from auditors were collected and analyzed using Partial Least Squares (PLS) software.
The results showed that dogmatism and moral reasoning ability have a significant negative effect on both accountants and auditors. Notably, moral courage mediates this effect only for auditors, while Machiavellianism acts as a significant mediator for both groups. However, human resource flexibility does not moderate the impact of dogmatism on moral reasoning in either group. These findings underscore the influence of individual beliefs on the conduct of accountants and auditors, providing valuable insights for organizational managers in the recruitment and training of personnel.
کلیدواژهها [English]
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