Influencing factors on the ethical decision making of Iranian accountants

Ahmad Modarres and Afsaneh Rafiee

Social Responsibility Journal, 2011, vol. 7, issue 1, 136-144

Abstract: Purpose - The purpose of this paper is to determine the extent to which Iranian accountants think ethically. Furthermore, the paper aims to elaborate on the factors influencing the level of Iranian accountants' ethical decisions. Design/methodology/approach - The method used is a quantitative design. Data were collected via a structured questionnaire from a sample of students from four universities in Iran. Findings - Among the factors correlated with students' ethical decision making are gender, level of education, work experience, and familiarity with the Iranian Association of Certified Public Accountants' Code of Ethics. Originality/value - As no study has previously been conducted on Iranian accountants' ethical decision making, this study was initiated in order to gain an insight into it.

Keywords: Ethics; Accounting; Decision making; Behaviour; Iran (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:v:7:y:2011:i:1:p:136-144

DOI: 10.1108/17471111111114594

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