The Role of Demographic Characteristics & Organizational Ethics on Accountant's Judgments

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HAYATI MARYAM; MOEIN ALDIN MAHMOUD; NAYEBZADE SHAHNAZ

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Journal: Ethics in Science and Technology Year:2017 | Volume:12 | Issue:1 Page(s): 0-0

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Title

The Role of Demographic Characteristics & Organizational Ethics on Accountant's Judgments

Author(s)

HAYATI MARYAM | MOEIN ALDIN MAHMOUD | NAYEBZADE SHAHNAZ | Issue Writer Certificate

Keywords

Demographic CharacteristicsQ1

Ethical State of OrganizationQ1

Organizational EthicsQ1

Accountants JudgmentQ1

Ethical PhilosophyQ1

Abstract

Background The importance of professional accountants in their judgment, the factors and exposure to different situations, different decisions have been made. The aim of this study was to examine the relationship between Demographic Characteristics and conditions of ethical judgment in accounting. In other words, his professional accountants in moral judgment on what factors are involved. Method This is a applied post event research. Population of study includes all active accountants in Yazd province and 253 subjects were selected randomly. The data was collected by questionnaire and survey method used to describe the data, descriptive statistics, frequency tables and to test hypothesis of Kolmogorov-Smirnov test and parametric or non-parametric statistical tests such as t test and single variable linear regression was used. Results The results showed that the moral status of the organization and among Demographic Characteristics of moral philosophy and gender accountants regarding significant judgments accountants and assumptions can be confirmed. However, marriage status, age and education level as Demographic Characteristics were not significantly correlated with the judgment accountants and their assumption is not confirmed. Conclusion Unethical behavior of individuals working in the organization, whether man or woman can make ethical decisions in the field of accounting.

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APA: Copy

HAYATI, MARYAM, MOEIN ALDIN, MAHMOUD, & NAYEBZADE, SHAHNAZ. (2017). The Role of Demographic Characteristics & Organizational Ethics on Accountant's Judgments. ETHICS IN SCIENCE & TECHNOLOGY, 12(1 ), 0-0. SID. https://sid.ir/paper/397247/en

Vancouver: Copy

HAYATI MARYAM, MOEIN ALDIN MAHMOUD, NAYEBZADE SHAHNAZ. The Role of Demographic Characteristics & Organizational Ethics on Accountant's Judgments. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2017;12(1 ):0-0. Available from: https://sid.ir/paper/397247/en

IEEE: Copy

MARYAM HAYATI, MAHMOUD MOEIN ALDIN, and SHAHNAZ NAYEBZADE, “The Role of Demographic Characteristics & Organizational Ethics on Accountant's Judgments,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 12, no. 1 , pp. 0–0, 2017, [Online]. Available: https://sid.ir/paper/397247/en

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