The Effect of Dogmatism on the Moral Reasoning Ability in Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility

Document Type : Research Paper

Authors

1 PhD student of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran

2 Professor of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran

Abstract

Professional roles can sometimes foster unethical reasoning and judgment within organizational settings. In particular, accounting and auditing require robust moral reasoning to oversee economic activities and protect organizational financial integrity. This study examines the impact of dogmatism on the moral reasoning capabilities of accountants and auditors, comparing these two cohorts while exploring the mediating effects of moral courage and Machiavellianism, as well as the moderating role of human resource flexibility. Utilizing a convenience sample, data were collected in 2024 from 337 accountants employed at publicly listed companies and 253 auditors affiliated with the Iranian Audit Organization and other accredited institutions. Employing Partial Least Squares (PLS) analysis, findings indicate that dogmatism negatively affects moral reasoning across both groups. Moral courage acts as a mediator exclusively among auditors, whereas Machiavellianism significantly mediates this relationship in both accountants and auditors. Conversely, human resource flexibility does not moderate the association between dogmatism and moral reasoning in either group. These results underscore the critical influence of individual psychological traits on the professional conduct of accountants and auditors and offer valuable insights for organizational leaders and audit firm managers in developing human resource evaluation and management frameworks.

Keywords

References

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Journal of Accounting Advances
Volume 17, Issue 2
February 2025

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  • Receive Date: 18 February 2025
  • Revise Date: 19 September 2025
  • Accept Date: 24 September 2025

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