نقش تعدیل کنندگی جهت گیری فاصله قدرت، توانمندی ایگو و منبع کنترل بر رابطه بین فشار اخلاقی و اعتقادات اخلاقی در حرفه حسابداری (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
چکیده
هدف: هدف مطالعه حاضر، بررسی نقش تعدیل کنندگی متغیرهای شخصی جهت گیری فاصله قدرت، توانمندی ایگو و منبع کنترل بر رابطه بین فشار اخلاقی درک شده و اعتقادات اخلاقی حسابداران است. روش: این پژوهش از نوع پژوهش های کاربردی است. جامعه آماری این پژوهش افراد شاغل در حرفه حسابداری شامل مدیران مالی، سرپرستان حسابداری و کارشناسان حسابداری شرکت های خصوصی و شرکت های پذیرفته شده در بورس اوراق بهادار تهران در سال 1400 است. داده های پژوهش از طریق پرسشنامه به روش تصادفی به تعداد 201 پرسشنامه جمع آوری شده و با استفاده از مدل معادلات ساختاری با رویکرد حداقل مربعات جزئی (PLS) مورد تحلیل قرارگرفته است. یافته ها: یافته ها نشان می دهد جهت گیری فاصله قدرت رابطه بین فشار اخلاقی درک شده و اعتقادات اخلاقی حسابداران را تعدیل می کند. درحالی که متغیرهای شخصی توانمندی ایگو و منبع کنترل رابطه بین فشار اخلاقی درک شده و اعتقادات اخلاقی حسابداران را تعدیل نمی کنند. همچنین متغیرهای شخصی جهت گیری فاصله قدرت، توانمندی ایگو و منبع کنترل و متغیر موقعیتی فشار اخلاقی درک شده بر اعتقادات اخلاقی حسابداران تأثیر بسزایی دارند. نتیجه گیری: با توجه به نقش متغیرهای شخصی و موقعیتی در شکل گیری اعتقادات اخلاقی حسابداران، توجه به عوامل اثرگذار بر اعتقادات اخلاقی حسابداران و کنترل و پیشگیری عوامل تضعیف کننده آن، منجر به تقویت ارزش ها و باورهای اخلاقی حسابداران و درنتیجه تقویت هنجارهای رفتاری در سازمان خواهد شد.The Moderating Role of Power Distance Orientation, Ego Strength, and Locus of Control on the Relationship between Ethical Pressure and Ethical Beliefs in the Accounting Profession
Objective: The purpose of this research is to expand the theoretical foundations of behavioral research in the field of accounting ethics and investigate the effect of the situational variable of perceived moral pressure on accountants' moral beliefs and also the moderating role of personal variables (power distance orientation, ego strength, and locus of control) in the relationship between perceived moral pressure and ethical beliefs of accountants. Also, in this research, the effect of personal variables (power distance orientation, ego strength, and locus of control) on the moral beliefs of accountants was investigated.Method: This research is categorized as a behavioral study. The present research is applied research in terms of its purpose. It is descriptive in terms of method and quantitative in data type. Also, based on the data collection method, this research is considered a survey type. In this research, library texts were used to explain the theoretical foundations and collect the background of the research. A questionnaire tool was used to collect the required data. Questionnaires were available to the statistical community through available random sampling. The statistical population of this research is people working in the accounting profession, including financial managers, accounting supervisors, and accounting experts of private companies and companies admitted to the Tehran Stock Exchange in 2021. The research data was collected randomly in 201 questionnaires and analyzed using the structural equation model with the partial least square (PLS) approach.Findings: This study investigated the ethical attitudes and beliefs of accountants in the workplace using the interactive and direct effect of the individual variables of power distance orientation, ego strength and locus of control, and the situational variable of perceived moral pressure. The findings show that the perceived moral pressure has a negative and significant effect on the ethical beliefs of accountants. This means that when accountants perceive moral pressure as threatening, they change their attitude and moral beliefs. Therefore, perceived moral pressure can play an important negative role in creating the moral belief orientation of people and be the foundation for unethical behavior in them. This finding was obtained regarding the moderating role of power distance orientation in the relationship between perceived moral pressure and ethical beliefs of accountants. When accountants perceive moral pressure as a threatening factor, the personal characteristic of power distance orientation can affect the ethical beliefs of accountants in response to the situation. Therefore, power distance orientation moderates the relationship between perceived ethical pressure and accountants' ethical beliefs. However, the findings showed that the personal variables of ego strength and locus of control do not moderate the relationship between perceived moral pressure and accountants' moral beliefs. Also, the findings showed that the personal variables of power distance orientation, ego strength, and locus of control significantly affect accountants' moral beliefs. This means that people's personalities affect accountants' moral beliefs.Conclusion: According to the results obtained from this study, it is concluded that the ethical beliefs of accountants are strongly influenced by individual variables (power distance orientation, ego strength, and locus of control) and situational variables (perceived moral pressure). The pressures on accountants threaten their moral beliefs and cause unethical behavior in them because the ethical beliefs of accountants put them on the right path and make accountants behave ethically in performing their duties, which will result in higher ethical commitment of accountants in performing their respective duties in the organization. Considering the influence of the individual variables of power distance orientation, ego strength and locus of control and the situational variable of perceived moral pressure in the formation of accountants' moral beliefs, paying attention to the factors affecting the accountants' moral beliefs and controlling and preventing it's weakening factors, It leads to strengthening the ethics of accountants. Values and beliefs and, as a result, behavioral norms are strengthened in the organization. In general, the results obtained from this study can be useful information for accounting professionals, academics, researchers, and legislators. These findings help accounting professionals understand the effects of misaccepting pressure on ethical beliefs and its consequences and maintain their adherence to ethical principles to maintain their commitment to the profession. Explaining the effective behavioral factors in forming accountants' moral beliefs can encourage academics to revise course units and increase students' moral awareness after entering the professional environment. Therefore, both educational institutions and organizations play an essential role in creating growth opportunities and a suitable environment for the ethical growth of accountants. Organizations should configure their training programs to include topics that promote moral values, especially from the perspective of personal characteristics that lead to strong moral beliefs. Accounting educators, professional organizations, and planners should create strategies to develop and ensure ethical practices in organizations through training programs and seminars focusing on the moral development of individuals.
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