نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشگاه آزاد اسلامی، واحد تهران مرکزی، تهران، ایران
2 گروه حسابداری، واحد تهران مرکزی ،دانشگاه آزاد اسلامی ،تهران،ایران(نویسنده مسئول)
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The need to attention to ethics and stakeholders in the accounting and auditing profession is vital for society, so that the observance of behavior and ethical scales can be the core of the existence of the profession. In this regard, if the ethical characteristics are not considered, the profession will face the issue of legitimacy and ultimately economic consequences such as tax non-compliance and finally non-participation in sustainability reporting. Therefore, according to the importance of this issue, this study be following the impact of the theory of ethical behavior and Machiavellianism on tax compliance in order to support the sustainability report. In the research findings, first, the components related to the theory of ethical behavior and machiavellianism have been identified, Outcomes of components of ethical goals include ethical skills, ethical behavior, ethical foundations, and ethical commitment, and components of machiavellianism includes non-pessimism, mastery, confidence, honesty, and ultimately components of sustainability reporting support including desire, program, commitment, and passion. In the second stage, the results show that ethical goals and behaviors that do not end with Machiavellianism characteristics lead to tax compliance in order to participate in corporate sustainability reporting.
کلیدواژهها [English]