Investigating The Effect Of Orientation Of Religion On Financial Decision Makers' Ethical Approaches

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Kargar kamvar Najmeh; KHANMOHAMMADI MOHAMMAD HAMED; YAZDANI SHOHREH; MORADI ZAHRA

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Title

Investigating The Effect Of Orientation Of Religion On Financial Decision Makers' Ethical Approaches

Author(s)

Kargar kamvar Najmeh | KHANMOHAMMADI MOHAMMAD HAMED | YAZDANI SHOHREH | MORADI ZAHRA | Issue Writer Certificate

Keywords

Decision-making approachesQ1

Ethics in decision makingQ2

financial managersQ1

Religious orientationQ1

Religious behavior of managersQ1

Abstract

Ethical decisions among accounting professionals are still considered as an issue importand, because accounting fraud will never be stopped and will affect accounting. The literature on business ethics tends to refer to religious affiliation as an indicator of ethical behavior in financial Decision-making approaches. The main purpose of this research is The impact of Religious orientation on decision-making of financial managers. The present study was applied in a correlational approach and the required data were collected using a questionnaire and a financial scenario from a statistical society including 200 financial managers Companies accepted in Tehran Securities Exchange during the period of 2017and using the minimum structural equations Squares have been analyzed. The results show that the extrinsic Religious orientation, has a significant and positive effect on pragmatic approach (selfishness). In addition, in financial directors with extrinsic Religious orientation, the strongest approach is pragmatic decision making, and its weakest hermeneutical In addition, in financial directors with extrinsic Religious orientation, the strongest approach is pragmatic decision making, and its weakest hermeneutical.

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APA: Copy

Kargar kamvar, Najmeh, KHANMOHAMMADI, MOHAMMAD HAMED, YAZDANI, SHOHREH, & MORADI, ZAHRA. (2020). Investigating The Effect Of Orientation Of Religion On Financial Decision Makers' Ethical Approaches. INVESTMENT KNOWLEDGE, 9(34 ), 127-147. SID. https://sid.ir/paper/399814/en

Vancouver: Copy

Kargar kamvar Najmeh, KHANMOHAMMADI MOHAMMAD HAMED, YAZDANI SHOHREH, MORADI ZAHRA. Investigating The Effect Of Orientation Of Religion On Financial Decision Makers' Ethical Approaches. INVESTMENT KNOWLEDGE[Internet]. 2020;9(34 ):127-147. Available from: https://sid.ir/paper/399814/en

IEEE: Copy

Najmeh Kargar kamvar, MOHAMMAD HAMED KHANMOHAMMADI, SHOHREH YAZDANI, and ZAHRA MORADI, “Investigating The Effect Of Orientation Of Religion On Financial Decision Makers' Ethical Approaches,” INVESTMENT KNOWLEDGE, vol. 9, no. 34 , pp. 127–147, 2020, [Online]. Available: https://sid.ir/paper/399814/en

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