The ethical climate is the cause of the trauma on accountants and auditors

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Golchi Nahid; Golchi Nafiseh

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING STUDIES Year:2021 | Volume:10 | Issue:39 Page(s): 97-110

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Information Journal Paper

Title

The ethical climate is the cause of the trauma on accountants and auditors

Author(s)

Golchi Nahid | Golchi Nafiseh | Issue Writer Certificate

Keywords

Ethics

Trauma

Accountant

Auditor

Mixed Method

Abstract

Improper ethical climate in organizations can cause moral damage to Accountants and Auditors, and affects on their ethical decisions. The purpose of this study was to investigate the effect of various of ethical climate on Trauma (psychological damage) inflicted on Accountants and Auditors of banks. For this purpose, the Housing bank was studied. Mixed research method was used to conduct this research. In the qualitative part of the statistical sample, eleven banking experts were selected non-randomly and purposefully. They were interviewed using a semi-structured questionnaire. Eighteen indicators were identified to measure five types of ethical climate and nine indicators were identified for three types of factos affecting Accountants' Trauma. The research method was quantitative, descriptive and correlational. Based on the data obtained from the interviews and three questionnaires, the ethical climate of Victor and Cullen, Elonen's organizational trust and Podsakov's job performance, the questionnaire was prepared and distributed among eighty-four Accountants and Auditors of the Housing Bank. The results showed a positive and significant effect of instrumental climate and a negative and significant effect of professional, supervisory, independent and caring ethical climate on Accountants' Trauma. Also instrumental ethical climate is recognized as the strongest ethical environment governing Accountants.

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APA: Copy

Golchi, Nahid, & Golchi, Nafiseh. (2021). The ethical climate is the cause of the trauma on accountants and auditors. JOURNAL OF ACCOUNTING AND AUDITING STUDIES, 10(39 ), 97-110. SID. https://sid.ir/paper/958018/en

Vancouver: Copy

Golchi Nahid, Golchi Nafiseh. The ethical climate is the cause of the trauma on accountants and auditors. JOURNAL OF ACCOUNTING AND AUDITING STUDIES[Internet]. 2021;10(39 ):97-110. Available from: https://sid.ir/paper/958018/en

IEEE: Copy

Nahid Golchi, and Nafiseh Golchi, “The ethical climate is the cause of the trauma on accountants and auditors,” JOURNAL OF ACCOUNTING AND AUDITING STUDIES, vol. 10, no. 39 , pp. 97–110, 2021, [Online]. Available: https://sid.ir/paper/958018/en

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