رابطه اختلال شخصیت ضداجتماعی و تمایل به رفتارهای غیراخلاقی در دانشجویان حسابداری

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشیار، گروه حسابداری، دانشگاه علامه طباطبایی (ره)، تهران، ایران.

2 دانشجوی دکتری، گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران.

چکیده

مقدمه: اختلال شخصیت ضداجتماعی رفتاری است که عموماً با نبود وجدان تعریف شده و موجب افزایش اعمال متقلبانه و غیراخلاقی می‌شود. بنابراین، شخصیت افراد و به‌ویژه اختلال شخصیت ضداجتماعی، در بروز جرائم و امور غیراخلاقی اقتصادی تأثیر دارد.
روش پژوهش: این پژوهش کاربردی و از نوع توصیفی-همبستگی است و جامعه آماری آن را دانشجویان حسابداری دانشگاه­های مختلف کشور تشکیل می‌دهد. نمونه پژوهش شامل 136 نفر است که با استفاده از روش نمونه‌گیری در دسترس انتخاب ‌شده و دوره زمانی پژوهش سال 1397 است. برای سنجش متغیرها از پرسش‌نامه استاندارد بایلی و برای آزمون فرضیه‌های پژوهش از تحلیل عاملی تأییدی و معادلات ساختاری استفاده شده است.
یافته‌ها: نتایج پژوهش نشان می‌دهد که سطح اختلال شخصیت ضداجتماعی در دانشجویان بالاتر از متوسط است. هم‌چنین، بین اختلال شخصیت ضداجتماعی و تمایل به رفتارهای غیراخلاقی، رابطه مثبت و معنی‌داری در سطح 55% وجود دارد.
نتیجه‌گیری: با افزایش اختلال شخصیت ضداجتماعی، امکان بروز رفتارهای غیراخلاقی در دانشجویان حسابداری افزایش می‌یابد. هم‌چنین، سطح بالاتر از متوسط اختلال شخصیت ضداجتماعی در دانشجویان حسابداری نشان می‌دهد که در راستای کاهش این اختلال، باید برنامه‌ریزی‌های دقیق و کاملی انجام شود تا از عواقب منفی آن جلوگیری شود و با آموزش نظری و عملی اخلاق به دانشجویان و آموزش‌های روانشناسی متناسب با محیط کار حسابداری و حسابرسی، کیفیت حرفه را بتوان تضمین کرد.

کلیدواژه‌ها


عنوان مقاله [English]

The Relationship between Antisocial Personality Disorder and the Tendency towards Unethical Behaviors in Accounting Students

نویسندگان [English]

  • M. Bozorg Asil 1
  • H. Rajabdorri 2
  • A. Khani Zolan 2
1 Associate Professor, Department of Accounting, Allameh Tabataba'i University, Tehran, Iran.
2 Ph. D. Student in Accounting, Department of Accounting, Bandarabbas Branch, Islamic Azad University, Bandarabbas, Iran.
چکیده [English]

Introduction: Antisocial personality disorder (APD) is a behavior generally defined by the lack of conscience and it would increase fraudulent and unethical activities. Hence, the personality of people, especially APD, affects committing crime and unethical-economic behaviors.
Method: This research is an applied and descriptive-correlational study and its statistical population consists of accounting students of different universities in Iran. The sample involves 136 people selected through convenience sampling. This study was conducted during the academic year of 2018. To measure the variables a standard Bailey questionnaire was used and to test the hypotheses confirmatory factor analysis as well as the structural equations modeling were administered. 
Results: The results show that level of APD in students is greater than the average. Also, there is a positive and significant (P=0.55) relationship between APD and tendency towards unethical behaviors.
Conclusion: If APD increases, the probability of incidence of unethical behaviors in accounting students will be boosted. Further, a higher level of APD in accounting students indicates to decrease this disorder a precise and comprehensive planning is required so that its negative consequences would be prevented. And the profession quality can be guaranteed by teaching students theoretically, practically and psychologically consistent with accounting and auditing workplaces.

کلیدواژه‌ها [English]

  • Antisocial Personality Disorder
  • Fraud
  • Professional Ethics
 

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