How Personality and Gender Relate to Ethical Judgment of Accountants: Evidence based on Discipline

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

FARAJZADEH DEHKORDI HASSAN

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2019 | Volume:4 | Issue:7 Page(s): 181-208

Download Full-Text

Persian Verion

View:

730

Download:

Cites:

Information Journal Paper

Title

How Personality and Gender Relate to Ethical Judgment of Accountants: Evidence based on Discipline

Author(s)

FARAJZADEH DEHKORDI HASSAN | Issue Writer Certificate

Keywords

AgreeablenessQ1

Big Five Personality TraitsQ1

DisciplineQ2

GenderQ1

Moral JudgmentQ1

Abstract

CContrary to expectations, ethics research has shown that, accountants earn low ethical reasoning scores in the moral development tests, due to accountants focusing on Agreeableness trait. However, ethical tests evaluate Agreeableness trait up to the intermediate levels of the moral development model. The purpose of this study is to investigate the relationship between five personality traits and ethical judgments of accounting students compared with management students. The Big Five Personality Traits are conscientiousness, extraversion, Agreeableness, neuroticism and openness to experience. I also investigate the relationship between Gender and Moral Judgment. Using a questionnaire and answers provided by 386 accounting and business students, from five universities located in Tehran province, in 2018, results show, accounting students have a higher priority for Agreeableness personality trait. But, there is no significant difference between the ethical judgments of accounting and business students. I ﬁ nd that those accounting students who do prefer Agreeableness trait appear to have lower levels of Moral Judgment. While this relationship does not exist for the business students. This means that accounting students have different personality traits, influenced by their Discipline, and therefore have different Moral Judgment. Also, for both groups, there is a positive significant relationship between conscientiousness and extroversion with Moral Judgment and the relationship between neuroticism and Moral Judgment is negative. Finally, the study of the relationship between Gender and Moral Judgment showed that, according to theory of Gender role in socialization, female students tend to have more Moral Judgments than males.

Cites

No record.

References

No record.

Cite

APA: Copy

FARAJZADEH DEHKORDI, HASSAN. (2019). How Personality and Gender Relate to Ethical Judgment of Accountants: Evidence based on Discipline. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 4(7 ), 181-208. SID. https://sid.ir/paper/360798/en

Vancouver: Copy

FARAJZADEH DEHKORDI HASSAN. How Personality and Gender Relate to Ethical Judgment of Accountants: Evidence based on Discipline. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2019;4(7 ):181-208. Available from: https://sid.ir/paper/360798/en

IEEE: Copy

HASSAN FARAJZADEH DEHKORDI, “How Personality and Gender Relate to Ethical Judgment of Accountants: Evidence based on Discipline,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 4, no. 7 , pp. 181–208, 2019, [Online]. Available: https://sid.ir/paper/360798/en

Related Journal Papers