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aapc 2019, 3(6): 165-197 Back to browse issues page
Investigating the Role of Self-consciousness Excitement (pride and shame) In Ethical decision-making in Accounting
Farshid Eimer Mr1, Mansour Garkaz Dr 2
1- Hakim Jorjani Higher Education Institution, Gorgan, Iran. (eimer17710@gmail.com)
2- Assistant Prof. in Accounting, Islamic Azad University, Shahrood branch, Iran (corresponding author) , m.garkaz@yahoo.com
Abstract:   (240 Views)
    Self-conscious excitement is one aspect of human behavior that plays an important role in his life and can automatically stimulate moral judgments and act as a basis for moral decision-making. Accordingly, this study examines two self-conscious excitements (pride and shame), and aims to achieve a better understanding of the role of self-conscious excitees in the process of ethical decision-making by accountants. The required data were collected using a questionnaire and a scenario based on the size of the community, which is approximately 320 people, and using the formula for determining the sample size of the Cochran from 177 undergraduate students and Ph.D. in Accounting in the year 2018 in Gorgan universities were randomly collected and analyzed using descriptive method of correlation and multivariate regression in SPSS software. According to the research findings, there was a positive and significant relationship between pride and supportive measures of the company, as well as a positive and significant relation between shame feelings and compensatory measures. In addition, it was observed that other oriented has a positive and significant relationship with supportive behavior. But the interaction of other oriented and pride has no meaningful relationship with supportive measures. While the findings indicate, there is a positive and significant relationship between shame interaction and other oriented with compensatory behavior. Therefore, feelings of shame, in people who are more important to other oriented, lead to their greater participation in compensatory behavior designed to rebuild, promote and promote the company.
 
Keywords: Ethical accounting decision making, Other oriented, Pride, Self-consciousness, Shame.
Full-Text [PDF 349 kb]   (147 Downloads)    
Type of Study: Research | Subject: Special
Received: 2018/07/31 | Accepted: 2018/11/19 | Published: 2019/01/31
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eimer F, garkaz M. Investigating the Role of Self-consciousness Excitement (pride and shame) In Ethical decision-making in Accounting. aapc. 2019; 3 (6) :165-197
URL: http://aapc.khu.ac.ir/article-1-464-en.html


Volume 3, Issue 6 (2-2019) Back to browse issues page
فصلنامه دستاوردهای حسابداری ارزشی و رفتاری Valued and Behavioral Accountings Achievements
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