Relationship between of Ethical Approaches and Ethical Behavior in the Accounting Profession: The Trevino’ s Developed Model

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Taherinia Masoud; rouhisara Maryam; dormishi Marzieh

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Journal: Ethics in Science and Technology Year:2020 | Volume:15 | Issue:(Special Issue 3) Page(s): 57-63

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Title

Relationship between of Ethical Approaches and Ethical Behavior in the Accounting Profession: The Trevino’ s Developed Model

Author(s)

Taherinia Masoud | rouhisara Maryam | dormishi Marzieh | Issue Writer Certificate

Keywords

Ethical behavior

Individual ethical approach

Organizational ethical approach

Abstract

Background: Accountants' ethical decisions vary depending on the nature and scope of the ethical approaches involved in the conduct. The aim of this research is to investigate impact of ethical approaches of the Trevino’ s developed model on the Ethical behavior of accountants. Method: The present research is applied in terms of purpose and in terms of data collection, is a descriptive correlational research. The statistical population includes all members of the Society of Certified Public Accountants in 1397, 332 people were selected by convenience sampling. Data were collected through a standard questionnaire whose validity was assessed using the opinion of academic experts and its reliability was calculated using Cronbach's coefficient. The hypotheses were examined by regression technique and the importance of the approaches was ranked by Friedman test. Results: The results show that relativism and self-originality as an Individual ethical approach and ethical atmosphere as an organizational approach are negatively related to the Ethical behavior of accountants. Ethical Approaches Authenticity of interest, religion, and organizational justice are positively related to the Ethical behavior of accountants. There was no evidence of a relationship between conscientiousness and the Ethical behavior of accountants. Also, among the ethical approaches, organizational justice is the most important for accountants. Conclusion: The results of this study show that the AICPA's officials should pay attention to the individual ethical characteristics of accountants together with the creation and development of organizational justice and good ethical climate in accounting institutions.

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APA: Copy

Taherinia, Masoud, rouhisara, Maryam, & dormishi, Marzieh. (2020). Relationship between of Ethical Approaches and Ethical Behavior in the Accounting Profession: The Trevino’ s Developed Model. ETHICS IN SCIENCE & TECHNOLOGY, 15((Special Issue 3) ), 57-63. SID. https://sid.ir/paper/959760/en

Vancouver: Copy

Taherinia Masoud, rouhisara Maryam, dormishi Marzieh. Relationship between of Ethical Approaches and Ethical Behavior in the Accounting Profession: The Trevino’ s Developed Model. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2020;15((Special Issue 3) ):57-63. Available from: https://sid.ir/paper/959760/en

IEEE: Copy

Masoud Taherinia, Maryam rouhisara, and Marzieh dormishi, “Relationship between of Ethical Approaches and Ethical Behavior in the Accounting Profession: The Trevino’ s Developed Model,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 15, no. (Special Issue 3) , pp. 57–63, 2020, [Online]. Available: https://sid.ir/paper/959760/en

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