نوع مقاله: مقاله پژوهشی
نویسندگان
1 حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات تهران
2 دانشیار گروه حسابداری، دانشگاه آزاد اسلامی واحد علوم وتحقیقات، تهران،ایران
3 دانشگاه آزاد اسلامی، واحد علوم و تحقیقات، تهران
4 استاد
5 هیت علمی دانشگاه آزاد
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Whistle-blowing is a control mechanism; it is an important method for preventing and identifying financial misconduct and can be a mechanism for detecting and controlling acts contrary to public and private organizations. This study looked at whistle-blowing as a moral decision and, using a integrated ethical decision making model, examines the effect of ethical awareness on the ethical judgment of public sector accounting professionals towards warning financial violations with an emphasis on the role of Intuition. Data were collected using an online survey including standard questionnaire and questionnaire based on the researcher-made scenario according to the public accounting environment available to professionals working in the public sector of Guilan province .The collected data from the completed questionnaires were analyzed using structural equation method with partial least squares approach. Based on the final model presented, intuition, while having a significant positive effect on the ethical judgment of accounting professions, also plays a positive and significant role in the relationship between ethical awareness and ethical judgment of accountants in relation to the four types of Whistle-blowing surveyed in this study.
کلیدواژه‌ها [English]
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