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Mashghouli Chafi, Rahmat, samadi, mahmood, Pourali, Mohammad Reza, Khalatbari Limaki, Abdolsamad. (1402). Enhancing the Ethical Decision-making Framework in the Certified Public Accountants’ Association Based on Q Methodology. , 8(29), 13-24. doi: 10.30495/ijfma.2023.21121
Rahmat Mashghouli Chafi; mahmood samadi; Mohammad Reza Pourali; Abdolsamad Khalatbari Limaki. "Enhancing the Ethical Decision-making Framework in the Certified Public Accountants’ Association Based on Q Methodology". , 8, 29, 1402, 13-24. doi: 10.30495/ijfma.2023.21121
Mashghouli Chafi, Rahmat, samadi, mahmood, Pourali, Mohammad Reza, Khalatbari Limaki, Abdolsamad. (1402). 'Enhancing the Ethical Decision-making Framework in the Certified Public Accountants’ Association Based on Q Methodology', , 8(29), pp. 13-24. doi: 10.30495/ijfma.2023.21121
Mashghouli Chafi, Rahmat, samadi, mahmood, Pourali, Mohammad Reza, Khalatbari Limaki, Abdolsamad. Enhancing the Ethical Decision-making Framework in the Certified Public Accountants’ Association Based on Q Methodology. , 1402; 8(29): 13-24. doi: 10.30495/ijfma.2023.21121

Enhancing the Ethical Decision-making Framework in the Certified Public Accountants’ Association Based on Q Methodology

International Journal of Finance & Managerial Accounting
دوره 8، شماره 29، تیر 2023، صفحه 13-24  XML اصل مقاله (481.45 K)
نوع مقاله: Original Article
شناسه دیجیتال (DOI): 10.30495/ijfma.2023.21121
نویسندگان
Rahmat Mashghouli Chafi1؛ mahmood samadi email 2؛ Mohammad Reza Pouraliorcid 3؛ Abdolsamad Khalatbari Limaki4
1PhD Student, Accounting Group, Islamic Azad University, Tonekabon, Iran
2Assistant Professor, Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
3Associate Professor of Accounting, Accounting Department, Chalous Branch, Islamic Azad University, Chalous, Iran.
4Assistant Professor, Department of Accounting, Ramsar Branch, Islamic Azad University, Ramsar, Iran
چکیده
The objective of the present study was to enhance and improve the ethical decision-making framework in the certified public accountants’ association. The statistical population consisted of eight experts in the field of accounting, which were selected by a purposeful and judgmental method. Therefore, first-class information obtained from semi-structured interviews along with information extracted from the literature were collected in a combined approach and analyzed by Q-factor analysis and ranking index. The results indicated that personal factors (e.g., religious beliefs, personal characteristics, work experience, and self-supervision culture), professional factors (e.g., common financial benefits, work motivation, job position, interpersonal relationships, organizational misconduct, executive accuracy, and enhancement of performance), organizational factors (e.g., regulatory patterns, workplace ethics, type of organizational leadership, reward and punishment system, control structure, and organizational culture), and finally external factors (e.g., ethical codes, economic conditions, family status, and university education) are of the most important and influential factors on ethical decision-making in the certified public accountants’ association.
کلیدواژه‌ها
Ethical decision-making؛ Q methodology؛ certified public accountants’ association
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