ارزش‌های حرفه‌ای و ادراک اخلاقی حسابرسان داخلی دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی ایران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری دانشگاه شیراز و حسابدار رسمی

2 دانشجوی دکتری حسابداری دانشگاه شیراز

چکیده

مقدمه: رفتار اخلاقی به عنوان یکی از شرط‌های بقای حرفه حسابرسی داخلی در نظر گرفته می‌شود و عوامل گوناگونی بر ادراک اخلاقی و به تبع آن بر تصمیم‌گیری اخلاقی مؤثر است. هدف این پژوهش بررسی عوامل مؤثر بر ادراک اخلاقی حسابرسان داخلی است. به این منظور، نقش عواملی مانند فلسفه اخلاقی شخصی، فرهنگ اخلاقی سازمان، آیین‌رفتار حرفه‌ای و تجربه حسابرس مورد بررسی قرار می‌گیرد.
روش پژوهش: این پژوهش، از نوع پژوهش‌های پیمایشی - توصیفی است و برای جمع‌آوری داده‌ها از ابزار پرسش‌نامه استفاده شده است. جامعه آماری پژوهش شامل حسابرسان دوایر اداره رسیدگی دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی سراسر کشور است. در این پژوهش از نمونه‌گیری استفاده نشده است و لذا روش نمونه‌گیری و تعداد نمونه مطرح نیست. فرضیه‌های پژوهش با استفاده از مدل رگرسیون آزمون شده است.
یافته‌ها: نتایج حاصل از آزمون فرضیه‌ها بیانگر این است که فلسفه اخلاقی شخصی دارای تأثیری ضعیف و منفی بر ادراک اخلاقی حسابرسان داخلی است و تأثیر سایر متغیرهای مورد بررسی بر ادراک اخلاقی حسابرسان داخلی معنادار نیست.
نتیجه‌گیری: نتایج حاصل از پژوهش بیانگر ضعف فلسفه اخلاقی شخصی، فرهنگ اخلاقی و آگاه‌نبودن از آیین‌رفتار حرفه‌ای در میان حسابرسان مورد آزمون است. از این‌رو، لزوم توجه به اصول اخلاقی و برگزاری دوره‌های آموزشی اخلاق با تأکید بر مبانی اخلاق اسلامی و آیین‌رفتار حرفه‌ای به منظور ارتقای ادراک اخلاقی بیش از پیش احساس می‌شود.

کلیدواژه‌ها


عنوان مقاله [English]

Professional Values and Ethical Perception of Internal Auditors of Iran Medical Sciences Universities

نویسندگان [English]

  • Gh. Mahdavi 1
  • F. Ebrahimi 2
1 Associate Professor of Accounting, Shiraz University and ICPA
2 Ph.D. Student in Accounting, Shiraz University
چکیده [English]

Introduction: Ethical behavior is considered as one of the conditions for survival of internal auditing profession, and there are various factors that influence the ethical perception and hence the ethical decision making. The objective of this research is to study the effective factors in the ethical perception of internal auditors. So, the role of factors such as personal moral philosophy, ethical culture of the organization, professional code of ethics, and the auditor's experience is examined.
Method: The current study is a survey research in which questionnaire is used as the main data collection instrument. The statistical population of this research includes the auditors of the auditing departments of Medical Sciences Universities across the country.Sampling is not used in this study; therefore, sampling method and the number of samples are not taken into consideration. The hypotheses of the research have been examined through Regression Model.
Results: The results of testing the hypotheses of the study state that the personal moral philosophy has a low and negative effect on ethical perception of internal auditors. Besides, the effect of the other variables examined in this study is not significant in the ethical perception of internal auditors.
Conclusion: The results of the study are indicative of the weak personal moral philosophy and ethical culture of auditors as well as lack of awareness of professional code of ethics. Accordingly, paying attention to ethical principles and offering courses on ethics education with an emphasis on the foundations of Islamic ethics and professional code of ethics are strongly necessary in order to promote ethical perception.

کلیدواژه‌ها [English]

  • Ethical Perception
  • Personal Moral Philosophy
  • Organizational Ethical Culture
  • Professional Code of Ethics
  • Auditor's Experience
1        Karagiorgos, T.; Drogalas, G.; and N. Giovanis (2011). “Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business”. International Journal of Economic Sciences and Applied Research, Vol. 4, No.1, pp. 19-34.

2        Armstrong, M. B. (1993). Ethics and Professionalism for CPAs. Mason, OH: South-Western Publishing Co.

3        O’Leary, C. and J. Stewart (2007). “Governance Factors Affecting Internal Auditors’ Ethical Decision-Making: An Exploratory Study”. Managerial Auditing Journal, Vol. 22, No. 8, pp. 787-808.

4        Mahdavi, G. and S. Alipour (2010). “Ethical Decision-Making Approaches of Companies’ Financial Managers”. Journal of Accounting Knowledge, Vol. 1, No. 2, pp. 33-53. [In Persian]

5        Ponemon, L. A. (1990). “Ethical Judgments in Accounting: A Cognitive-Developmental Perspective”. Critical Perspectives on Accounting, Vol. 1, Issue. 2, pp. 191-215.

6        Ponemon, L. A. (1992). “Ethical Reasoning and Selection Socialization in Accounting”. Accounting, Organizations and Society, Vol. 17, Issues. 3-4, pp. 239-258.

7        Tsui, J. S. L. and F. A. Gul (1996). “Auditors’ Behavior in an Audit Conflict Situation: A Research Note on the Role of Locus of Control and Ethical Reasoning”. Accounting, Organizations and Society, Vol. 21, No. 1, pp. 41-51.

8        Hunt, S. D. and S. Vitell (1986). “A General Theory of Marketing Ethics”. Journal of Macromarketing, Vol. 6, No. 1, pp. 5-16.

9        Schlenker, B. R. and D. R. Forsyth (1977). “On the Ethics of Psychological Research”. Journal of Experimental Social Psychology, Vol. 13, No. 4, pp. 369-396.

10    Mohammadi, M. (2008). “Review and Criticism of Moral Relativism”. Religion and Policy, Vol. 4, Nos. 13-14, pp. 131-147. [In Persian]

11    Ziegenfuss, D. E. and A. Singhapakdi (1994). “Professional Values and the Ethical Perceptions of Internal Auditors”. Managerial Auditing Journal, Vol. 9, Issue. 1, pp. 34-44.

12    Hunt, S. D.; Wood, V. R.; and L.B. Chonko (1989). “Corporate Ethical Values and Organizational Commitment in Marketing”. Journal of Marketing, Vol. 53, No. 3, pp. 79-90.

13    Douglas, P. C.; Davidson, R. A.; and B. N. Schwartz (2001). “The Effect of Organizational Culture and Ethical Orientation on Accountants”. Ethical Judgments, Journal of Business Ethics, Vol. 34, No. 2, pp. 101-121.

14    Trevin˜o, L. K.; Butterfield, K. D.; and D. L. McCabe (1998). “The Ethical Context in Organizations: Influences on Employee Attitudes and Behaviors”. Business Ethics Quarterly, Vol. 8, No. 3, pp. 447-476.

15    Ferrell, O. C. and L. G. Gresham (1985). “A Contingency Framework for Understanding Ethical Decision Making in Marketing”. Journal of Marketing, Vol. 49, No. 3, pp. 87-96.

16    Trevino, K. (1986). “Ethical Decision Making in Organizations: A Person-Situation Interactionist Model”. Academy of Management Review, Vol. 11, No. 3, pp. 601-617.

17    Brass, D. J.; Butterfield, K. D.; and B. C. Skaggs (1998). “Relationships and Unethical Behavior: A Social Network Perspective”. Academy of Management Review, Vol. 23, No. 1, pp. 14-31.

18    Bernardi, R. and D. Arnold (1997). “An Examination of Moral Development within Public Accounting by Gender, Staff Level, and Firm”. Contemporary Accounting Research, Vol. 14, No. 4, pp. 653-68.

19    Shaub, M. (1994). “An Analysis of Factors Affecting the Cognitive Moral Development of Accountants and Auditing Students”. Journal of Accounting Education, Vol. 12, No. 1, pp. 1-26.

20    Larkin, J. M. (2000). “The Ability of Internal Auditors to Identify Ethical Dilemmas”. Journal of Business Ethics, Vol. 23, No. 4, pp. 401-409.

21    Etemadi, H. and Z. Dianati Dilami (2010). “The Effect of Ethical Ideology of Financial Managers on the Quality of Financial Reporting”. Ethics in Science & Technology, Issue. 1, pp. 11-20. [In Persian]

22    Hassas Yeganeh, Y. and O. Maghsudi (2011). “Ethics in Professional Auditor Judgments”. Ethics in Science & Technology, Vol.
6, No. 1, pp. 62-73. [In Persian]

23    Mahdavi, G. and S. R. Mousavi Nejad (2012). “The Effect of Moral Intensity and Climate on Financial Managers’ Decision-Making in Governmental Executive Organizations in Fars Province”. Ethics in Science & Technology, Vol. 6, No. 4, pp. 41-52. [In Persian]

24    Setayesh, M. H.; Maher, M. H.; and M. Abolhallaj (2012). “The Effect of Personal and Social Characteristics on Perception of Moral Principles among Finance and Budget Directors of the Universities of Medical Sciences in Iran”. Journal of Health Accounting, Vol. 1, No. 1, pp. 17-32. [In Persian]

25    Alexander, C. S. and H. J. Becker (1978). “The Use of Vignettes in Survey Research”. Public Opinion Quarterly, Vol. 42, No. 1, pp. 93-104.

26    Forsyth, D. R. (1980). “A Taxonomy of Ethical Ideologies”. Journal of Personality and Social Psychology, Vol. 38, No. 1, pp. 175-184.

27  Singhapakdi, A. and S. J. Vitell (1990). “Marketing Ethics: Factors Influencing Perceptions of Ethical Problems and Alternatives”. Journal of Macromarketing, Vol. 10, No. 1, pp. 4-18.