ETHICAL DECISION-MAKING APPROACHES OF COMPANIES’ FINANCIAL MANAGERS

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MAHDAVI GHOLAMHOSSEIN; ALIPOUR SAFDAR

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2010 | Volume:1 | Issue:2 Page(s): 33-53

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Information Journal Paper

Title

ETHICAL DECISION-MAKING APPROACHES OF COMPANIES’ FINANCIAL MANAGERS

Author(s)

MAHDAVI GHOLAMHOSSEIN | ALIPOUR SAFDAR | Issue Writer Certificate

Keywords

ETHICSQ3

CODE OF ETHICSQ2

ETHICAL DECISION-MAKINGQ1

ETHICAL DECISION-MAKING APPROACHESQ3

Abstract

The main objective of this research is to identify the financial managers' ETHICAL DECISION-MAKING approaches of companies listed in Tehran Stock Exchange and different factors affecting them. To achieve this aim, 12 hypotheses have been developed. The aim of the first six hypotheses is to investigate different ETHICAL DECISION-MAKING approaches, namely utilitarianism, hermeneutical, nonethical, religious, deontological, and pragmatism. The next six hypotheses are to identify the probable factors affecting these approaches.The data required for the statistical analysis of research hypotheses was obtained from 63 companies using a 24-item questionnaire. The results from testing the first set of hypotheses indicated that financial managers of companies listed in Tehran Stock Exchange believed in utilitarian, religious, and deontological but they did not believe in hermeneutical, nonethical and pragmatic approaches.Moreover, in the opinion of financial managers, utilitarianism was the strongest ETHICAL DECISION-MAKING approach and pragmatism was the weakest one. Finally, the statistical analysis of the next six hypotheses showed that, except for the effect of variable ”age“ on the religious approach, the other hypothesized effects were statistically insignificant.

Cites

FACTORS AFFECTING IRANIAN CPA'S ETHICAL JUDGMENT

References

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APA: Copy

MAHDAVI, GHOLAMHOSSEIN, & ALIPOUR, SAFDAR. (2010). ETHICAL DECISION-MAKING APPROACHES OF COMPANIES’ FINANCIAL MANAGERS. JOURNAL OF ACCOUNTING KNOWLEDGE, 1(2), 33-53. SID. https://sid.ir/paper/163350/en

Vancouver: Copy

MAHDAVI GHOLAMHOSSEIN, ALIPOUR SAFDAR. ETHICAL DECISION-MAKING APPROACHES OF COMPANIES’ FINANCIAL MANAGERS. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2010;1(2):33-53. Available from: https://sid.ir/paper/163350/en

IEEE: Copy

GHOLAMHOSSEIN MAHDAVI, and SAFDAR ALIPOUR, “ETHICAL DECISION-MAKING APPROACHES OF COMPANIES’ FINANCIAL MANAGERS,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 1, no. 2, pp. 33–53, 2010, [Online]. Available: https://sid.ir/paper/163350/en

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