Investigating the effect of awareness of financial violations on the behaviour and ethical values of accountants

Document Type : Original Article

Authors

1 Member of Young and Elite Researchers Club, Gorgan Branch, Islamic Azad University, Gorgan, Iran

2 Associate Professor of Accounting, Aliabad Katul Branch, Islamic Azad University, Aliabad Katul, Iran

Abstract

The study investigates the effect of awareness of financial infringement on the behaviour and ethical values ​​of accountants. The main motive for examining this issue was that the existence of a set of professional rules and ethics to limit moral deviations in professional behaviour has not been sufficiently examined. The purpose of this study is to better understand the behaviour of accountants in a situation where they are constantly and frequently informed of reports of financial abuse and scandals. Awareness of financial misconduct has social effects and can lead to social, economic, and cultural damage. News of financial infringements in the economic field will cause damage to the country's economy by creating psychological and mental tensions, and the loss of public trust among the people will lead to a decrease in social capital. The results of the present study shows that awareness of financial infringements committed on the behavioural and ethical values ​​of accountants, reduces the level of ethical decisions of accountants; This is due to the percentage of accepting requests for immoral behaviour among those who are affected by the stimulus of awareness of financial infringements which will be higher than the other group who were not influenced by this news.

Keywords

Main Subjects

New Applied Studies in Management, Economics & Accounting
Volume 2, Issue 1
March 2019
Pages 90-102

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History

  • Receive Date: 20 January 2019
  • Revise Date: 09 February 2019
  • Accept Date: 01 March 2019

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