The Relationship between Situational Aspects of Accountants and Decided to Whistle Blow Unethical Acts

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FIROZI M.; BARZEGAR E.

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Journal Paper

Paper Information

Journal: Ethics in Science and Technology Year:2018 | Volume:13 | Issue:2 Page(s): 119-128

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Information Journal Paper

Title

The Relationship between Situational Aspects of Accountants and Decided to Whistle Blow Unethical Acts

Author(s)

FIROZI M. | BARZEGAR E. | Issue Writer Certificate

Keywords

MoralityQ2

Situational aspectsQ1

Whistles blowingQ1

Abstract

Background Frauds represent large losses to the global economy and one of the main means for their containment is whistle blowing of immoral and illegal conducts. This research aims to analyze whistle blowing, considering the influence of costs and intrinsic benefits and individual? s interaction with his/her organization, profession and society. Method This study is descriptive and correlation type. The population of research is accountants of public sectors in Shiraz, that 384 people were selected among them by simple random sampling as the research sample. The tool used in the study was a questionnaire, and for analyze data used the kolmogorove-Sminov test, correlation and multiple regression. Results Results of the study showed that there is negative and significant relationship between cost and denouncing fraudulent acts. Also there is positive and significant relationship between individual? s interaction with organization and denouncing fraudulent acts. Conclusions Considering the relationships between cost, individuals interaction with organization and denouncing fraudulent acts, it seems essential that organization should use punishment (material or reputational) to encourage accountants to whistle blowing.

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APA: Copy

FIROZI, M., & BARZEGAR, E.. (2018). The Relationship between Situational Aspects of Accountants and Decided to Whistle Blow Unethical Acts. ETHICS IN SCIENCE & TECHNOLOGY, 13(2 ), 119-128. SID. https://sid.ir/paper/122953/en

Vancouver: Copy

FIROZI M., BARZEGAR E.. The Relationship between Situational Aspects of Accountants and Decided to Whistle Blow Unethical Acts. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2018;13(2 ):119-128. Available from: https://sid.ir/paper/122953/en

IEEE: Copy

M. FIROZI, and E. BARZEGAR, “The Relationship between Situational Aspects of Accountants and Decided to Whistle Blow Unethical Acts,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 13, no. 2 , pp. 119–128, 2018, [Online]. Available: https://sid.ir/paper/122953/en

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