عنوان مقاله English
نویسندگان English
Adherence to ethical principles is a core driver of the sustainable development of the accounting and auditing professions, enhancing professional judgment and decision making while strengthening institutional legitimacy through public trust. Within this framework, individual-level business ethics provides a key lens for understanding professional behavior and ethical reasoning. This study examines the influence of business ethics on accountants’ and auditors’ ethical reasoning, incorporating the mediating effects of moral courage and Machiavellianism and the moderating role of human resource flexibility. Using an applied, survey-based design, data were collected in 2024 from 337 accountants and 253 auditors and analyzed using structural equation modeling via SmartPLS. The findings show that business ethics enhances ethical reasoning both directly and indirectly across both professions. For auditors, the indirect effect operates primarily through moral courage, whereas for accountants it functions mainly through reduced Machiavellian tendencies. Moreover, human resource flexibility strengthens the positive relationship between business ethics and ethical reasoning in both groups. Overall, the results underscore the importance of integrating individual moral mechanisms and organizational enablers in developing ethics-based policies and human resource management practices within companies and audit firms.
کلیدواژهها English
