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َAAPC 2022, 6(12): 168-212 Back to browse issues page
Effect of accountants’ moral awareness and moral judgement on whistleblowing intention: The moderating role of perceived moral intensity
Paria Dibakia1, Azam Shokri cheshmeh sabzi *2, Mahdi Moradzadeh fard3
1- Ph.D Student of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran ( (p.diba1367@gmail.com)
2- Assistant Professor of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran , azam_shokri@yahoo.com
3- Associate Professor of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran (moradzadehfard@yahoo.com)
Abstract:   (5203 Views)
  Recent financial wrongdoings in Iran have had negative economic, political and social consequences and have eroded public trust. Whistleblowing is an important control mechanism for detecting and preventing financial wrongdoings. Studies have shown that whistleblowing intention is influenced by a variety of factors. Understanding the factors that influence the judgements and decisions of accountants and auditors can help promote moral behaviors such as whistleblowing in the accounting and auditing professions. The present research uses the issue-contingent model to explain new aspects of whistleblowing by examining accountants’ propensity to report financial wrongdoings with an emphasis on the mediating role of perceived moral intensity. This research uses a survey methodology and the sample consists of 173 accounting graduates working in various departments of public and private companies who are selected using non-probabilistic sampling. The required data are collected from 173 questionnaires completed by accountants in 2020. Partial least squares structural equation modeling (PLS-SEM) is used for data analysis. The results show that moral awareness has a significant positive effect on accountants’ moral judgement, and perceived moral intensity plays a moderating role in this relationship. The results also indicate that accountants’ moral judgement has a significant positive effect on their intention to report financial wrongdoings to internal and external authorities, but this relationship is not moderated by perceived moral intensity. Overall, the results suggest that the issue-contingent model of ethical decision making contributes to a better understanding of key factors in whistleblowing intention. Therefore, it is necessary for accountants at different levels to consider morality and ethical principles to create an environment that is conducive to better accounting performance.
Keywords: Moral awareness, moral judgement, whistleblowing, issue-contingent model of ethical decision making.
Full-Text [PDF 411 kb]   (167 Downloads)    
Type of Study: Research | Subject: Special
Received: 2020/11/14 | Accepted: 2020/12/30 | Published: 2022/03/2
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dibakia P, shokri cheshmeh sabzi A, moradzadeh fard M. Effect of accountants’ moral awareness and moral judgement on whistleblowing intention: The moderating role of perceived moral intensity. َAAPC. 2022; 6 (12) :168-212
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Volume 6, Issue 12 (3-2022) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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