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:: Volume 8, Issue 15 (9-2023) ::
aapc 2023, 8(15): 37-74 Back to browse issues page
Investigating the impact of formal ethical infrastructure in the organization on the ethical decision-making of accountants by expressing the mediating role of risk-taking propensity
Hoda Kamrani1 , Hossein Etemadi 2, Javad Rezazadeh3
1- PhD student in Accounting, Faculty of Management and Economics, Tarbiat Modares University, Tehran, Iran. Hoda_kamrani@modares.ac.ir
2- Professor of Accounting, Faculty of Management and Economics, Tarbiat Modares University, Tehran, Iran. (Corresponding Author) , etemadih@modares.ac.ir
3- Associate Professor of Accounting, Faculty of Management and Economics, Tarbiat Modares University, Tehran, Iran. j.rezazadeh@modares.ac.ir
Abstract:   (1255 Views)
Ethical decisions of accountants can have wide favorable or unfavorable effects on the organization. Understanding this importance, the aim of the present study is to investigate the effect of formal ethical infrastructure in the organization on the ethical decision-making of accountants with regard to the mediating role of risk-taking propensity. The research method carried out here is descriptive of the correlation type, the statistical population of the research includes accountants, auditors and financial managers working in Iranian companies in 2022. The available random sample, using Cochran's formula, consists of 389 people. For this purpose, by reviewing previous researches, the effect of formal ethical infrastructure variables in the organization (including formal communication, formal surveillance, formal sanction) on ethical decision-making has been investigated. Then, the questionnaire was distributed among the respondents as a tool for collecting research data. The respondents were employed in the field of accounting, auditing and finance. In order to analyze the findings, the research model has been developed by considering the factors affecting ethical decision-making and with the help of the structural equation modeling method. The findings show that the formal ethical infrastructure in the organization has a positive and significant effect on the ethical decision-making of accountants. Also, the effect of formal ethical infrastructure in the organization on the ethical decision-making of accountants with the mediating variable of risk-taking propensity is significant. As a result, the findings of this research can help to formulate and better implement ethical codes of accountants and auditors and ethical decision-making for accountants and auditors.
Keywords: Formal infrastructure, formal communication, formal surveillance, formal sanctions, Ethical decision making of accountants, risk-taking propensity
Full-Text [PDF 492 kb]   (446 Downloads)    
Type of Study: Research | Subject: Special
Received: 2023/10/10 | Accepted: 2023/11/20 | Published: 2023/09/22
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kamrani H, Etemadi H, Rezazadeh J. Investigating the impact of formal ethical infrastructure in the organization on the ethical decision-making of accountants by expressing the mediating role of risk-taking propensity. aapc 2023; 8 (15) :37-74
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Volume 8, Issue 15 (9-2023) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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