fa تاثیر ماکیاولیسم بر خشم اخلاقی حسابداران رسمی : مقایسه تطبیقی بخش دولتی و خصوصی تخصصي Special پژوهشي Research <div style="text-align: justify;"><span style="line-height:2;"><span style="font-size:12px;"><span style="font-family:Tahoma;"><span style="direction:rtl"><span style="unicode-bidi:embed"><span calibri=""><span lang="AR-SA"><span b="" nazanin="">خشم اخلاقی از جمله عواملی است که در واکنش افراد نسبت به رفتارهای غیر اخلاقی و عدم رعایت انصاف نقش مهمی ایفا می&shy; کند و به عنوان یک متغیر تاثیرگذار، می&shy; تواند قضاوت و تصمیم &shy;گیری حسابرسان را بهبود بخشد. </span></span><span lang="FA"><span b="" nazanin="">هدف پژوهش حاضر بررسی تاثیر ماکیاولیسم بر خشم اخلاقی حسابداران رسمی شاغل در سازمان حسابرسی و موسسات خصوصی حسابرسی</span></span><span lang="FA"><span b="" nazanin=""> می &shy;باشد</span></span><span lang="FA"><span b="" nazanin="">.</span></span> <span lang="FA"><span b="" nazanin="">این</span></span> <span lang="FA"><span b="" nazanin="">پژوهش</span></span> <span lang="FA"><span b="" nazanin="">کاربردی</span></span> <span lang="FA"><span b="" nazanin="">و</span></span> <span lang="FA"><span b="" nazanin="">از</span></span> <span lang="FA"><span b="" nazanin="">نوع</span></span> <span lang="FA"><span b="" nazanin="">توصیفی</span></span><span dir="LTR">- </span>&nbsp;<span lang="FA"><span b="" nazanin="">همبستگی</span></span> <span lang="FA"><span b="" nazanin="">بوده</span></span> <span lang="FA"><span b="" nazanin="">و</span></span> <span lang="FA"><span b="" nazanin="">جامعه آماری</span></span> <span lang="FA"><span b="" nazanin="">آن را </span></span><span lang="FA"><span b="" nazanin="">حسابداران رسمی شاغل در سازمان حسابرسی و موسسات خصوصی حسابرسی</span></span><span lang="AR-SA"><span b="" nazanin=""><span style="color:black"> در سال 1401</span></span></span> <span lang="AR-SA"><span b="" nazanin=""><span style="color:black">تشکیل می &shy;دهند. </span></span></span><span lang="FA"><span b="" nazanin="">نمونه آماری شامل 304 نفر است که با استفاده از روش </span></span><span lang="AR-SA"><span b="" nazanin=""><span style="color:black">نمونه &shy;گیری تصادفی خوشه &shy;ای </span></span></span><span lang="FA"><span b="" nazanin="">انتخاب شده &shy;اند. سنجش متغیرهای پژوهش با استفاده از پرسش&shy;نامه&shy; های استاندارد صورت گرفت و در نهایت برای تحلیل </span></span><span lang="FA"><span b="" nazanin="">داده‌های جمع آوری شده از</span></span> <span lang="FA"><span b="" nazanin="">رگرسیون</span></span> <span lang="FA"><span b="" nazanin="">چند متغیره استفاده شده&shy; است.</span></span> <span lang="AR-SA"><span b="" nazanin="">نتایج پژوهش حاضر</span></span> <span lang="FA"><span b="" nazanin="">تاثیر</span></span> <span lang="FA"><span b="" nazanin="">منفی</span></span><span lang="AR-SA"><span b="" nazanin=""> و معنی &shy;دار </span></span>شخصیت <span lang="AR-SA"><span b="" nazanin=""><span style="color:black">ماکیاولیایی</span></span></span> <span lang="FA"><span b="" nazanin="">بر خشم اخلاقی در هر دو گروه حسابداران رسمی </span></span><span lang="FA"><span b="" nazanin="">شاغل در بخش دولتی و شاغل در بخش خصوصی </span></span><span lang="AR-SA"><span b="" nazanin="">را نشان می&shy; دهد.</span></span><span lang="AR-SA"><span b="" nazanin=""> همچنین نتایج بیانگر این است که</span></span> <span lang="AR-SA"><span b="" nazanin=""><span style="color:black">هر چه رتبه شغلی و سابقه </span></span></span><span lang="AR-SA"><span b="" nazanin="">حسابرسان شاغل در موسسات حسابرسی بخش خصوصی</span></span><span lang="AR-SA"><span b="" nazanin=""> افزایش یابد، </span></span><span lang="FA"><span b="" nazanin="">خشم اخلاقی آن&shy;ها نیز افزایش می&shy; یابد. </span></span><span lang="FA"><span b="" nazanin="">بر طبق نتایج به‌دست‌ آمده از این تحقیق، ویژگی‌شخصیتی منفی ماکیاولیسم حسابرسان، پیش‌بینی‌کننده خشم اخلاقی آن&shy;هاست که</span></span><span lang="AR-SA"><span b="" nazanin=""> بر واکنش اخلاقی آن&shy;ها در مواجهه با بی &shy;عدالتی&shy; ها و تخلفات اخلاقی تاثیر منفی دارد.</span></span><span lang="AR-SA"><span b="" nazanin=""> نتایج این پژوهش می&rlm;‌&rlm;تواند اطلاعات سودمندی دراختیار قانون&shy; گذاران</span></span> <span lang="AR-SA"><span b="" nazanin="">حرفه</span></span> <span lang="AR-SA"><span b="" nazanin="">قرار دهد تا در </span></span><span lang="AR-SA"><span b="" nazanin="">برنامه &shy;ریزی ها</span></span> <span lang="AR-SA"><span b="" nazanin="">و </span></span><span lang="AR-SA"><span b="" nazanin="">اقدامات خود در جهت بهبود قضاوت&shy; ها و تصمیم&shy; های اخلاقی، تقویت احساسات خشم اخلاقی و </span></span><span lang="FA"><span b="" nazanin=""><span style="color:black">نقش قدرتمند</span></span></span> <span lang="FA"><span b="" nazanin=""><span style="color:black">ماکیاولیسم</span></span></span><span lang="AR-SA"><span b="" nazanin=""> بر آن را در نظر بگیرند.</span></span></span></span></span></span></span></span></div> <div style="text-align: justify;"><span style="line-height:2;"><span style="font-size:12px;"><span style="font-family:Tahoma;">&nbsp;</span></span></span></div> <div style="text-align: justify;"></div><div style="text-align: justify;"></div><div style="text-align: justify;"></div><div style="text-align: justify;"></div><div style="font-size: 12px; text-align: justify;"></div><div style="font-size: 12px; text-align: justify;"></div> <div style="font-size: 12px; text-align: justify;"><span style="line-height:2;"><span style="font-size:12px;"><strong><span style="font-family:Times New Roman;"><span calibri=""><span lang="EN"><span new="" roman="" times="">Moral </span></span><span lang="EN"><span new="" roman="" times="">outrage </span></span><span lang="EN"><span new="" roman="" times="">is one of the factors that plays an important role in people&#39;s reaction to unethical and unfairness behavior, and as an influential variable, it can improve auditors&#39; judgment and decision-making. </span></span><span new="" roman="" times="">T</span><span lang="EN"><span new="" roman="" times="">he purpose of this research is to investigate the effect of Machiavellianism</span></span> <span lang="EN"><span new="" roman="" times="">on moral </span></span><span lang="EN"><span new="" roman="" times="">outrage </span></span><span lang="EN"><span new="" roman="" times="">of </span></span><span new="" roman="" times="">certified public accountants</span><span lang="EN"><span new="" roman="" times=""> working in</span></span><span new="" roman="" times=""> auditing organization</span> <span new="" roman="" times="">and private audit firms</span><span lang="EN"><span new="" roman="" times="">.</span></span> <span lang="EN"><span new="" roman="" times="">This research is applied and descriptive-correlational</span></span><span new="" roman="" times="">.</span> <span lang="EN"><span new="" roman="" times=""><span style="color:black">The statistical population of the present study consists of </span></span></span><span new="" roman="" times=""><span style="color:black">certified public accountants</span></span><span lang="EN"><span new="" roman="" times=""><span style="color:black"> working in</span></span></span><span new="" roman="" times=""><span style="color:black"> auditing organization</span></span> <span new="" roman="" times=""><span style="color:black">and private audit firms in 2022</span></span><span lang="EN"><span new="" roman="" times=""><span style="color:black">.</span></span></span> <span new="" roman="" times="">The</span><span lang="EN"><span new="" roman="" times=""> statistical sample includes 304 people who were selected using </span></span><span new="" roman="" times="">randomized cluster sampling</span><span lang="EN"><span new="" roman="" times="">.</span></span> <span lang="EN"><span new="" roman="" times="">The research variables were measured using standard questionnaires, and finally, multivariate regression was used to analyze the collected data.</span></span> <span lang="EN"><span new="" roman="" times="">The results of the present study show the negative and significant effect of Machiavellian personality on moral </span></span><span lang="EN"><span new="" roman="" times="">outrage </span></span><span lang="EN"><span new="" roman="" times="">in both groups of certified </span></span><span new="" roman="" times="">public </span><span lang="EN"><span new="" roman="" times="">accountants working in the public sector and working in the private sector</span></span><span new="" roman="" times="">. </span><span lang="EN"><span new="" roman="" times="">Also, the results showed that as the rank and experience of auditors working in private sector increases, their moral </span></span><span lang="EN"><span new="" roman="" times="">outrage </span></span><span lang="EN"><span new="" roman="" times="">also increases.</span></span> <span lang="EN"><span new="" roman="" times="">According to the results, Machiavellian characteristic of auditors</span></span> <span lang="EN"><span new="" roman="" times="">predicts their moral </span></span><span lang="EN"><span new="" roman="" times="">outrage</span></span><span lang="EN"><span new="" roman="" times="">, which has a negative effect on their moral response in the face of injustices and moral violations.</span></span> <span lang="EN"><span new="" roman="" times="">The results of this research can also provide useful information to the legislators of the profession in their plans and actions to improve moral judgments and decisions, consider strengthening the feelings of moral </span></span><span lang="EN"><span new="" roman="" times="">outrage </span></span><span lang="EN"><span new="" roman="" times="">and the powerful role of Machiavellianism on it.</span></span> <span dir="RTL" lang="AR-SA"><span style="font-family:"B Nazanin""></span></span></span></span></strong></span></span></div> <br> <br> <span style="line-height:2;"><span style="font-size:12px;"><strong><span style="font-family:Times New Roman;">&nbsp;</span></strong></span></span> خشم اخلاقی, رفتارهای غیر اخلاقی, ماکیاولیسم, حسابرسان شاغل در بخش دولتی, حسابرسان شاغل در بخش خصوصی. Moral Outrage, Unethical Behaviors, Machiavellianism, Auditors Working in Auditing Organization, Auditors Working in Private Audit Firms. 223 250 http://aapc.khu.ac.ir/browse.php?a_code=A-10-248-3&slc_lang=fa&sid=1 Samaneh Refahi Bakhsh سمانه رفاهی بخش samaneh20ag@yahoo.com 10031947532846008189 10031947532846008189 Yes Assistant Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran, (Corresponding Author) استادیار گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران( نویسنده مسئول) Mehdi Mohammadi مهدی محمدی mehdimohammadi11671@gmail.com 10031947532846008190 10031947532846008190 No Assistant Professor, Department of Accounting, Zanjan Branch, Islamic Azad University, Zanjan, Iran, mehdimohammadi11671@gmail.com استادیار گروه حسابداری، واحد زنجان، دانشگاه آزاد اسلامی، زنجان، ایران mehdimohammadi11671@gmail.com