مطالب

Although several studies have been carried out after the approval of the Fundamental Reform Document of Education (FRDE) in 2011, a small number of studies have reviewed the textbooks of Iranian schools in the light of this document, and unfortunately, English language textbooks have almost been ignored. Accordingly, the present study sought to answer the questions of what objectives are included in this document regarding English language teaching at schools, and to what extent the English language textbooks for Iranian Junior High Schools are based on these objectives. Therefore, the text of the document was first analyzed using directional content analysis. Then, based on the objectives extracted from the FRDE, the content of English language textbooks were reviewed. The results showed that the objectives of teaching English in accordance with this document should be (1) critical understanding and analysis of non-Iranian culture, (2) responsible interaction to introduce Iranian-Islamic culture and civilization, as well as dissemination of local findings and achievements and (3) establishing effective interaction and communication with non-Iranian parties, which is specifically explained in the form of two micro-goals (a) knowledge and mastery of local issues and (b) knowledge and awareness of global issues. Then, using deductive content analysis, English textbooks were analyzed. The results showed that these textbooks deal mainly with Iranian culture, and the balance between Iranian and "non-Iranian" culture, which is clearly defined in the document in three regional, Islamic and global forms but is not noticed. Accordingly, the findings of this study implied that it is essential that prospect series be revised to include non-Iranian cultural issues, especially those from Islamic countries and nations. In addition, there is a need to include global issues while domesticating them moderately.

Introduction: The existence of moral behavior in the auditing profession is of special importance. Moral identity is defined as a person's commitment to perform ethical behaviors, which can be influenced by many individual factors. Personality is one of these factors. In this regard, this research was conducted with the aim of investigating the relationship between Machiavellianism and auditors' moral identity, considering the role of gender. Material and Methods: This is an applied research and of a descriptive-correlation type. Statistical population of the study consists of auditors working in private audit institutions. The statistical sample includes 228 people who were selected using the available sampling method. The research variables were measured using standard questionnaires, and finally, multivariate regression was used to analyze the collected data. Results: The results of data analysis showed that Machiavellianism has a negative and significant effect on auditors' moral identity. This effect is more intense for women auditors than men. Conclusion: The results of this research can help to know the individual factors affecting the moral identity of auditors, in addition to the development of behavioral accounting literature, it can provide useful information to the legislators and policymakers of the profession and finally increase the motivation of ethical behavior of auditors