دوفصلنامه حسابداری ارزشی و رفتاری

دوفصلنامه حسابداری ارزشی و رفتاری

تبیین پیش گرایش‌های اخلاقی دانشجویان حسابداری: رویکردی تحلیلی بر اثربخشی و توسعه آموزش اخلاق‌ حرفه‌ای

نویسندگان
1 استادیار، گروه حسابداری، دانشکده علوم مالی، دانشگاه خوارزمی، تهران، ایران. (نویسنده مسئول)
2 دانشیار، گروه حسابداری، دانشکده علوم مالی، دانشگاه خوارزمی، تهران، ایران. m.sheikh@khu.ac.ir
3 دانشجوی مقطع کارشناسی ارشد، رشته حسابرسی، دانشکده علوم مالی، دانشگاه خوارزمی، تهران، ایران. ElyasTahmasbi@khu.ac.ir
چکیده
رسوایی‌ های شرکتی اخیر، ضرورت بازنگری در آموزش اخلاق حسابداری را بیش از پیش آشکار ساخته است. با وجود شواهد تجربی دال بر تفاوت‌ های اخلاقی بین دانشجویان حسابداری و غیر حسابداری، مشخص نیست این تفاوت‌ ها ناشی از آموزش است یا پیش‌ گرایش‌ های فردی. هدف این پژوهش، تبیین پیش‌ گرایش‌ های اخلاقی دانشجویان حسابداری و مقایسه آن با دانشجویان سایر رشته‌ های کسب‌ و کار پیش از ورود به آموزش تخصصی است. پژوهش حاضر از نوع توصیفی _ پیمایشی و جامعه آماری آن شامل دانشجویان جدید الورود رشته‌ های حسابداری و غیر حسابداری دانشگاه‌ های دولتی تهران در سال ۱۴۰۴ است. از میان ۵۱۳ پرسشنامه توزیع‌ شده، ۳۴۴ پرسشنامه کامل با روش نمونه‌ گیری در دسترس جمع‌ آوری شد. داده‌ ها با استفاده از مقیاس چند بعدی اخلاق و هشت سناریوی اخلاقی گردآوری و با مدل معادلات ساختاری و آزمون چند گروهی در نرم‌افزار AMOS تحلیل شد. یافته‌ ها نشان داد که اگرچه تفاوت معناداری در قضاوت اخلاقی کلی بین دو گروه وجود ندارد، اما دانشجویان حسابداری گرایش بیشتری به دو فلسفه اخلاقی قراردادگرایی و خودگرایی دارند. در مقابل، در گرایش به نسبی‌ گرایی تفاوت معناداری بین دو گروه مشاهده نشد. همچنین جنسیت تأثیر معناداری بر قضاوت اخلاقی نداشت. این یافته‌ها ضمن تأیید نقش پدیده خود انتخابی در انتخاب رشته حسابداری، بر ضرورت طراحی برنامه‌ های درسی هدفمند بر اساس پیش‌ گرایش‌ های اخلاقی تأکید می‌کند. برنامه‌ های آموزشی باید ضمن تقویت جنبه‌ های مثبت قراردادگرایی، به تعدیل خودگرایی و ارتقای تفکر انتقادی فراتر از هنجارهای فرهنگی بپردازند.
کلیدواژه‌ها

عنوان مقاله English

Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education

نویسندگان English

Morteza kazempour 1
Mohammadjavad Sheykh 2
Elyas Tahmasbi 3
1 M.kazempour@khu.ac.ir (Assistant Professor, Department of Accounting, Faculty of Financial Sciences, Kharazmi University, Tehran, Iran)
2 m.sheikh@khu.ac.ir (Associate Professor, Department of Accounting, Faculty of Financial Sciences, Kharazmi University, Tehran, Iran)
3 ElyasTahmasbi@khu.ac.ir (M.Sc. Student in Auditing, Department of Accounting, Faculty of Financial Sciences, Kharazmi University, Tehran, Iran)
چکیده English

Recent corporate scandals have increasingly underscored the imperative to reassess ethics education in accounting. Despite empirical evidence indicating ethical differences between accounting and non-accounting students, it remains unclear whether these differences stem from educational interventions or individual predispositions. This study aims to elucidate the ethical predispositions of accounting students and compare them with students from other business disciplines prior to their exposure to specialized training. This research employs a descriptive-survey methodology, with the statistical population comprising newly enrolled accounting and non-accounting students at public universities in Tehran during the academic year 2025-2026. From 513 distributed questionnaires, 344 complete responses were collected using convenience sampling. Data were gathered utilizing a multidimensional ethics scale and eight ethical scenarios, subsequently analyzed through structural equation modeling and multi-group analysis via AMOS software. The findings reveal that while no significant difference exists in overall ethical judgment between the two groups, accounting students exhibit a stronger inclination towards the ethical philosophies of contractualism and egoism. Conversely, no significant difference was observed between the groups regarding relativism. Furthermore, gender did not significantly influence ethical judgment. These findings not only confirm the role of self-selection in the choice of an accounting major but also underscore the necessity of designing targeted curricula based on these ethical predispositions. Educational programs should aim to reinforce the positive aspects of contractualism while moderating egoism and fostering critical thinking that transcends cultural norms.

کلیدواژه‌ها English

Ethical Predispositions
Accounting Students
Self-Selection
Contractualism
Egoism
Ethics Education
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دوره 10، شماره 20
شهریور 1404
صفحه 203-249

  • تاریخ دریافت 18 خرداد 1405
  • تاریخ اولین انتشار 18 خرداد 1405
  • تاریخ انتشار 01 شهریور 1404