EFFECT OF CULTURE ON THE MORAL ELICIT OF ACCOUNTING STUDENTS

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ROYAEE RAMEZANALI; RAHNAMA ROUD POSHTI FEREYDOUN; JABARI HOSSEIN

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Journal: JOURNAL OF CULTURAL MANAGEMENT Year:2009 | Volume:3 | Issue:5 Page(s): 85-101

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Information Journal Paper

Title

EFFECT OF CULTURE ON THE MORAL ELICIT OF ACCOUNTING STUDENTS

Author(s)

ROYAEE RAMEZANALI | RAHNAMA ROUD POSHTI FEREYDOUN | JABARI HOSSEIN | Issue Writer Certificate

Keywords

ETHICSQ2

ACCOUNTINGQ2

MORAL ELICITQ3

Abstract

The purpose of this study is reviewing the effect of cultural dimensions of Hafstede on MORAL ELICIT of ACCOUNTING students. The cultural dimensions of Hafstede include power distance, uncertainty avoidance, masculinity/ femininity, individualism /collectivism and Long-term orientation / short-term orientation which are considered as the independent variables in this study. Also, MORAL ELICIT of ACCOUNTING students based on Roast and Kohlberg’s model of four dimensions of moral development, ethical sensitivity, ethical intentions and ethical orientation are summarized in this study as dependent variables. In addition, age, gender and familiarity with the standards of professional behavior are considered as control variables. The hypothesis test results showed that only Individualism / Collectivism affect the ethical sensitivity and ethical orientation of ACCOUNTING students. Also it was determined that the variable of gender affects the ethical dimensions.

Cites

CRITICAL ETHICS AS BEDROCK OF CRITICAL ACCOUNTING

References

نقش سطوح اخلاقی در تصمیمات سازمانی

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APA: Copy

ROYAEE, RAMEZANALI, RAHNAMA ROUD POSHTI, FEREYDOUN, & JABARI, HOSSEIN. (2009). EFFECT OF CULTURE ON THE MORAL ELICIT OF ACCOUNTING STUDENTS. JOURNAL OF CULTURAL MANAGEMENT, 3(5), 85-101. SID. https://sid.ir/paper/199675/en

Vancouver: Copy

ROYAEE RAMEZANALI, RAHNAMA ROUD POSHTI FEREYDOUN, JABARI HOSSEIN. EFFECT OF CULTURE ON THE MORAL ELICIT OF ACCOUNTING STUDENTS. JOURNAL OF CULTURAL MANAGEMENT[Internet]. 2009;3(5):85-101. Available from: https://sid.ir/paper/199675/en

IEEE: Copy

RAMEZANALI ROYAEE, FEREYDOUN RAHNAMA ROUD POSHTI, and HOSSEIN JABARI, “EFFECT OF CULTURE ON THE MORAL ELICIT OF ACCOUNTING STUDENTS,” JOURNAL OF CULTURAL MANAGEMENT, vol. 3, no. 5, pp. 85–101, 2009, [Online]. Available: https://sid.ir/paper/199675/en

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