An Investigation of Consequentialism and Ethical Conscientiousness with Emphasis on Kant's Theory in the Society of Iranian Certified Accountants and its Impact on Adherence to Auditors' Professional Behavior

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Nematollahi Sherli; Azadi Keihan; Vatan parast Mohammad Reza

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Journal: ETHICAL RESEARCH (RESEARCH JOURNAL OF THE ASSOCIATION FOR ISLAMIC THOUGHT) Year:2019 | Volume:10 | Issue:1 Page(s): 31-48

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Title

An Investigation of Consequentialism and Ethical Conscientiousness with Emphasis on Kant's Theory in the Society of Iranian Certified Accountants and its Impact on Adherence to Auditors' Professional Behavior

Author(s)

Nematollahi Sherli | Azadi Keihan | Vatan parast Mohammad Reza | Issue Writer Certificate

Keywords

Ethical ConscientiousnessQ1

Ethical OutcomeQ1

Auditor CommunityQ1

Auditors Professional BehaviorQ1

Abstract

Morality is a pervasive subject that covers all aspects of human life. Accounting is one of the most organized and disciplined professions in the world, and because of the type and nature of the services it offers, it must have a certain reputation. The continuation of this credibility and its validity and reliability depends on the intellectual and practical commitment of the members of the profession to its ethical and ethical standards. One of the fundamental issues in the philosophy of ethics in accounting is the discussion of the standard of ethical action and the evaluation of auditors' voluntary actions ethically. In this context, throughout history, numerous schools of thought and philosophers have emerged, one of which is Kant's moral school and moral consequentialism. In the first step, this research has investigated the place of ethical philosophies in formulating such professional behavior through library method. In the second step, using the survey method, it analyzes the auditors' views. Ethical responsibility and ethical consequence have a significant effect on the level of adherence to auditors' professional conduct. Adhering to two ethical dimensions of ethical duty and ethical consequence can also encourage auditors in the process of conducting ethical boundaries, including ethical duty-making and the result of the work presented in a way that will be relevant and credible to all. And this is related to moral consequentialism.

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APA: Copy

Nematollahi, Sherli, Azadi, Keihan, & Vatan parast, Mohammad Reza. (2019). An Investigation of Consequentialism and Ethical Conscientiousness with Emphasis on Kant's Theory in the Society of Iranian Certified Accountants and its Impact on Adherence to Auditors' Professional Behavior. ETHICAL RESEARCH (RESEARCH JOURNAL OF THE ASSOCIATION FOR ISLAMIC THOUGHT), 10(1 ), 31-48. SID. https://sid.ir/paper/364647/en

Vancouver: Copy

Nematollahi Sherli, Azadi Keihan, Vatan parast Mohammad Reza. An Investigation of Consequentialism and Ethical Conscientiousness with Emphasis on Kant's Theory in the Society of Iranian Certified Accountants and its Impact on Adherence to Auditors' Professional Behavior. ETHICAL RESEARCH (RESEARCH JOURNAL OF THE ASSOCIATION FOR ISLAMIC THOUGHT)[Internet]. 2019;10(1 ):31-48. Available from: https://sid.ir/paper/364647/en

IEEE: Copy

Sherli Nematollahi, Keihan Azadi, and Mohammad Reza Vatan parast, “An Investigation of Consequentialism and Ethical Conscientiousness with Emphasis on Kant's Theory in the Society of Iranian Certified Accountants and its Impact on Adherence to Auditors' Professional Behavior,” ETHICAL RESEARCH (RESEARCH JOURNAL OF THE ASSOCIATION FOR ISLAMIC THOUGHT), vol. 10, no. 1 , pp. 31–48, 2019, [Online]. Available: https://sid.ir/paper/364647/en

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