Analyzing the Relationship between Ethical Orientation with Intensity and Sensitivity

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Asadian Oghani Asghar; HAJIHA ZOHREH; ROYAEE RAMAZANALI; VAKILIFARD HAMIDREZA

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Journal: Ethics in Science and Technology Year:2019 | Volume:14 | Issue:3 Page(s): 137-141

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Information Journal Paper

Title

Analyzing the Relationship between Ethical Orientation with Intensity and Sensitivity

Author(s)

Asadian Oghani Asghar | HAJIHA ZOHREH | ROYAEE RAMAZANALI | VAKILIFARD HAMIDREZA | Issue Writer Certificate

Keywords

Ethical orientationQ1

IdealismQ2

RelativismQ2

Ethical sensitivityQ1

Moral intensityQ1

Abstract

Background Ethical orientation as a guide to the formation of individual beliefs and attitudes in dealing with ethical dilemmas can influence the of auditors' decision-making. Hence, in this research, the relationship between Ethical orientations and the Ethical sensitivity and Moral intensity of auditors is examined. Method The method of this research is descriptive survey. The statistical population includes auditors working in private audit firms and 186 members of the community were selected as a sample group. Data were collected through a questionnaire and analyzed using the structural equation modeling with using PLS. Results The results of research hypotheses show that there is a positive and significant relationship between Idealism Ethical orientation with Ethical sensitivity and Moral intensity and there is a significant negative correlation between Relativism Ethical orientation with Ethical sensitivity and Moral intensity. Conclusion The results of the research show that auditors with a high degree of Relativism, in comparison with the idealistic auditors, display undesired moral decision-making processes because, they are less sensitive to ethical issues. Therefore, this research shows the role of idealistic and relative Ethical orientation in the decision making of auditors.

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APA: Copy

Asadian Oghani, Asghar, HAJIHA, ZOHREH, ROYAEE, RAMAZANALI, & VAKILIFARD, HAMIDREZA. (2019). Analyzing the Relationship between Ethical Orientation with Intensity and Sensitivity. ETHICS IN SCIENCE & TECHNOLOGY, 14(3 ), 137-141. SID. https://sid.ir/paper/122989/en

Vancouver: Copy

Asadian Oghani Asghar, HAJIHA ZOHREH, ROYAEE RAMAZANALI, VAKILIFARD HAMIDREZA. Analyzing the Relationship between Ethical Orientation with Intensity and Sensitivity. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2019;14(3 ):137-141. Available from: https://sid.ir/paper/122989/en

IEEE: Copy

Asghar Asadian Oghani, ZOHREH HAJIHA, RAMAZANALI ROYAEE, and HAMIDREZA VAKILIFARD, “Analyzing the Relationship between Ethical Orientation with Intensity and Sensitivity,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 14, no. 3 , pp. 137–141, 2019, [Online]. Available: https://sid.ir/paper/122989/en

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