TY - JOUR JF - khu-aapc JO - aapc VL - 3 IS - 6 PY - 2019 Y1 - 2019/2/01 TI - Investigating the Role of Self-consciousness Excitement (pride and shame) In Ethical decision-making in Accounting TT - بررسی نقش هیجانات خودآگاهانه (غرور و شرم) در تصمیم گیری های اخلاقی حسابداری: مطالعه موردی دانشجویان دکتری و کارشناسی ارشد حسابداری دانشگاه های شهر گرگان N2 - Self-conscious excitement is one aspect of human behavior that plays an important role in his life and can automatically stimulate moral judgments and act as a basis for moral decision-making. Accordingly, this study examines two self-conscious excitements (pride and shame), and aims to achieve a better understanding of the role of self-conscious excitees in the process of ethical decision-making by accountants. The required data were collected using a questionnaire and a scenario based on the size of the community, which is approximately 320 people, and using the formula for determining the sample size of the Cochran from 177 undergraduate students and Ph.D. in Accounting in the year 2018 in Gorgan universities were randomly collected and analyzed using descriptive method of correlation and multivariate regression in SPSS software. According to the research findings, there was a positive and significant relationship between pride and supportive measures of the company, as well as a positive and significant relation between shame feelings and compensatory measures. In addition, it was observed that other oriented has a positive and significant relationship with supportive behavior. But the interaction of other oriented and pride has no meaningful relationship with supportive measures. While the findings indicate, there is a positive and significant relationship between shame interaction and other oriented with compensatory behavior. Therefore, feelings of shame, in people who are more important to other oriented, lead to their greater participation in compensatory behavior designed to rebuild, promote and promote the company. SP - 165 EP - 197 AU - eimer, farshid AU - garkaz, mansour AD - Assistant Prof. in Accounting, Islamic Azad University, Shahrood branch, Iran (corresponding author) KW - Ethical accounting decision making KW - Other oriented KW - Pride KW - Self-consciousness KW - Shame. UR - http://aapc.khu.ac.ir/article-1-464-en.html DO - 10.29252/aapc.3.6.165 ER -