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Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education
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Morteza Kazempour *1   , Mohammadjavad Sheykh2 , Elyas Tahmasbi3 |
1- M.kazempour@khu.ac.ir (Assistant Professor, Department of Accounting, Faculty of Financial Sciences, Kharazmi University, Tehran, Iran) , m.kazempour@khu.ac.ir
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) |
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Abstract: (131 Views) |
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.
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| Keywords: Ethical Predispositions, Accounting Students, Self-Selection, Contractualism, Egoism, Ethics Education. |
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Type of Study: Research |
Subject:
Special
Received: 2026/01/27 | Accepted: 2026/03/1
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