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
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