Impact of Organization Internal Factors on Ethical Intensity of Accountants in Afghanistan

Mohammad Naim Azimi (naeem.azimi@gmail.com)

MPRA Paper from University Library of Munich, Germany

Abstract: This study aims to investigate the correlation and consistency of the internal factors to organization that affect the ethical intensity of accountants at workplace in Afghanistan. To investigate this, an ethical scenario based questionnaire was developed and distributed to 250 professional and non-professional accountants who work in auditing and accounting firms in Afghanistan. For statistical analysis, ∂ Cronbach’s model is initially applied and it is further tested by KMO, Bartlett’s test and factor analysis to assure an accurate result. The statistical analysis reflects a highly reliable ∂ ≥ 0.9 of the data and indicates a strong correlation of the internal factors by + ≥ 0.68 (F1 through F10) that affect the ethical intensity of the accountants. The constructed null hypothesis is tested and on the basis of the statistical analysis and the result of study, it is therefore refuted.

Keywords: Accounting Ethics; Empirical Research; Ethical Intensity; Ethical Fragility; Financial Scandals (search for similar items in EconPapers)
JEL-codes: M0 M4 M41 M42 (search for similar items in EconPapers)
Date: 2015-06-15, Revised 2015-08-10
New Economics Papers: this item is included in nep-acc and nep-cwa
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Published in Journal of Economics and Business Research 1.1(2015): pp. 15-22

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