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Information Journal Paper

Title

The Relationship Between Ethical Approach to Relativism, Job Satisfaction and Machiavellianism Between the Society of Accountants and Auditors

Pages

  37-67

Abstract

 The purpose of present study is to investigate the relationship between Relativism, Job Satisfaction with accountants and Auditors' Machiavellianism. The present study is a descriptive-survey study and the statistical population of the study consisted of all individuals employed in the Audit firms and accountants of private companies in year 2016. The sample size consist of 298 people includes 176 accountants and 122 Auditor. Sample members are selected using available sampling method. To collect data is used to the Minnesota Job Satisfaction Questionnaire (1940), Forsyth's Ethical Approach (1980) and the Fourth Edition of the Christie and Geis Machiavellianism Questionnaire (1970). The analysis of hypotheses is done using the method of Kolmogorov-Smirnov test, multiple regression, Pearson correlation, Independent T test and Nova using spas software. The results show that there is a positive and significant relationship between Relativism and Machiavellianism and between Job Satisfaction and Relativism. In the study of the level of Machiavellianism, Job Satisfaction and Relativism, there is no difference in the society of accountants and Auditors. Other findings indicate that there is a difference in the level of Job Satisfaction between men and women, an increase in the level of Machiavellianism in people with undergraduate education a higher professional background, and a postgraduate student position and Job Satisfaction in people with management Job position and Relativism in individuals with Master's degree is higher than others. The results of the present study provide important findings for standardizers and drafting institutions in order to take more serious measures to reduce unethical actions and thereby increase Job Satisfaction and productivity of members of the Accounting and Auditing profession.

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    APA: Copy

    Barati, Masome, MORADI, MAHDI, & NOGHANI DOKHT BAHMANI, MOHSEN. (2018). The Relationship Between Ethical Approach to Relativism, Job Satisfaction and Machiavellianism Between the Society of Accountants and Auditors. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 2(4 ), 37-67. SID. https://sid.ir/paper/260495/en

    Vancouver: Copy

    Barati Masome, MORADI MAHDI, NOGHANI DOKHT BAHMANI MOHSEN. The Relationship Between Ethical Approach to Relativism, Job Satisfaction and Machiavellianism Between the Society of Accountants and Auditors. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2018;2(4 ):37-67. Available from: https://sid.ir/paper/260495/en

    IEEE: Copy

    Masome Barati, MAHDI MORADI, and MOHSEN NOGHANI DOKHT BAHMANI, “The Relationship Between Ethical Approach to Relativism, Job Satisfaction and Machiavellianism Between the Society of Accountants and Auditors,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 2, no. 4 , pp. 37–67, 2018, [Online]. Available: https://sid.ir/paper/260495/en

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