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journal of Value & Behavioral Accounting 2021, 6(11): 93-121 Back to browse issues page
The Effect of Mental Health and Perfectionism on Ethical Accounting Decision Making with the Mediating Role of Procrastination
Saeed Hosseinpoor1, Sina Kheradyar 2, Ali Khozain3, Fazel Mohamadi nodeh4
1- PhD student in Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran(s.hosseinpoor2011@gmail.com)
2- Assistant Professor of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran(Corresponding author) , Sinakheradyar@gmail.com
3- Assistant Professor of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran(khozain@yahoo.com)
4- Assistant Professor of Financial Management, Lahijan Branch, Islamic Azad University, Lahijan, Iran(Mnfazel@gmail.com)
Abstract:   (631 Views)
Honest financial reporting leads to optimal stakeholder decision making and will lead to the economic prosperity of communities through the optimal allocation of resources. Therefore, it is very important to pay attention to the factors that affect honest financial reporting. The purpose of this study is to investigate factors such as mental health, perfectionism and procrastination of accountants on honest financial reporting. The data were obtained using questionnaires and by a sample of senior accountants of companies listed on the Tehran Stock Exchange. Hypotheses are tested by structural equation modeling using PLS software. Findings showed that accountants mental health and perfectionism lead to procrastination and honest reporting. On the other hand, the effect of procrastination on honest reporting and the mediating effect of procrastination has not been confirmed. Paying attention to the characteristics of mental health and trying to promote it in the organization, especially among accountants and financial managers, leads to improve the reporting process and increases honesty in presenting companies financial reports and optimal decisions of different user groups.
Keywords: honest reporting, mental health, perfectionism, procrastination.
Full-Text [PDF 293 kb]   (141 Downloads)    
Type of Study: Research | Subject: Special
Received: 2021/04/7 | Accepted: 2021/08/25 | Published: 2021/08/23
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hosseinpoor S, kheradyar S, khozain A, mohamadi nodeh F. The Effect of Mental Health and Perfectionism on Ethical Accounting Decision Making with the Mediating Role of Procrastination. journal of Value & Behavioral Accounting. 2021; 6 (11) :93-121
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Volume 6, Issue 11 (8-2021) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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