The Effects of age, gender, education level and work experience of accountant on ethical decision making by using fuzzy logic
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 4, Issue 6
Abstract
Despite the amount of accounting ethics research conducted over many years, ways to improve the measurement instruments and to make them appropriate for application in other cultures or countries are still needed. Accounting plays a key role in the social and economic progress of a nation. Ethical standards are a hallmark of the accounting profession. An important question is what factors affect the ethical choices made by accountants. Past research suggests that factors such as gender, educational level, Age, and work experience may be related to the development of a person’s ethical standards.The main purpose of this study is to test a modified Multidimensional Ethics Scale (MES) to measure the ethical evaluations of accountants and financial managers to determine the effects of gender, educational level, Age, and work experience on the ethics.Overall, results do not support the idea that gender, Age, Educational level and Work experience is associated with differences in ethical decision making. This is contrary to some past studies.Finally, prioritization based on the entropy technique showed Egoism and Care variable Ranked first and second respectively and justice variable is in the final ranking.
Authors and Affiliations
Hashem Nikoomaram| Dept. of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran, Fraydoon Rahnamay Roodposhti| Dept. of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran, Abbas Toloie Ashlagh| Dept. of Management, Science and Research Branch, Islamic Azad University, Tehran, Iran, Farhad Hoseinzadeh Lotfi| Dept. of Mathematics, Science and Research Branch, Islamic Azad University, Tehran, Iran, Yousef Taghipourian| Dept. of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran, ytaghipouryan@gmail.com
Evaluation performance index and analysis of accident’s cost in a copper mines
According to the International Labor Organizations annual 2 million and every 15 seconds one person in work-related accidents and illnesses are killed. The mortality rate in America's mine is 6 times more than other indu...
Contrast of ch?shteh and kardag in Zoroastrian theology
In this paper, we focus on this fact that due to the restrictions and strictness of our ancestors' traditions, there was a necessity to follow the written document of the creeds to apply while they are impossible to impl...
Study of Association between PGC-1 Gly482Ser Polymorphism and Hypertension
Blood pressure is one of the main factors in global mortality and was diagnosed according to the WHO criteria. If high blood pressure was not treated, leads to death in most cases. Genetics play a major role blood pressu...
Effect of seed aging on safflower (Carthamus tinctorius L.) seed vigor and germination parameters
To investigate the effects of safflower seed vigor on germination indexes an experiment was conducted in completely randomized design with 4 replications. Experimental treatments consist of making 3 levels of vigor with...
A Survey on the Application and Role of Value Engineering in Pars Simin Chemical manufacturing company (the manufacturing unit of Pars Simin white plastic paints)
In the present era of global economies all organizations are performing in the area of commercial and economic competition. Besides, customers' needs and expectations have also increases with the spread of technologies....