دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

بنیان‌های اخلاقی آموزش حسابداری و تمایل سهامداران مبتنی بر مدل کنفوسیوس

نوع مقاله : مقاله پژوهشی

نویسندگان
فاطمه نصوری 1
محمد رضا وطن پرست 2
کیهان آزادی 3
مهدی مشکی 4
1 دانشجوی دکتری، گروه حسابداری، دانشگاه آزاد اسلامی واحد قزوین، ایران
2 استادیار، گروه حسابداری، دانشگاه آزاد اسلامی واحد رشت، گیلان، ایران
3 استادیار، گروه حسابداری، دانشگاه آزاد اسلامی واحد رشت، گیلان، ایران.
4 دانشیار، گروه مالی، دانشگاه پیام نور واحد رشت، گیلان، ایران.
چکیده
پژوهش حاضر به دنبال ارائه مدلی در راستای بنیان‌های اخلاقی آموزش حسابداری و تمایل سهامداران مبتنی بر مدل کنفوسیوس است. این پژوهش در زمره پژوهش‌های ترکیبی در دو مرحله کیفی و کمی اجرا گردید. جامعه آماری مرحله کمی تحقیق دانشجویان مقطع ارشد و دکتری رشته حسابداری، مدیریت مالی و اقتصاد دانشگاه‌های دولتی و آزاد استان تهران، مازندران و گیلان که سهامدار نیز می‌باشند، در نظر گرفته می‌شود، حداقل تعداد آن‌ها 300 نفر بود که با روش نمونه گیری تصادفی ساده و حجم نمونه مناسب از جدول مورگان حدود 169 نفر به عنوان نمونه آماری در نظر گرفته شد اما در حدود 300 پرسشنامه توزیع گردید که در کل 250 پرسشنامه گردآوری شد. به طور کلی برای تجزیه و تحلیل مشاهدات از نرم افزار اسمارت پی ال اس استفاده شد. نتایج نشان داد با بررسی مدل پژوهش می‌توان بیان کرد مهارت‌های اخلاقی بر چشم انداز ارزش سهامداران، بنیان‌های اخلاقی فردی بر چشم انداز ارزش سهامداران و بنیان‌های اخلاقی الزام آور بر چشم انداز ارزش سهامداران تاثیر ندارند؛ اما سایر روابط بین ابعاد برقرار است.
کلیدواژه‌ها
اخلاق
رفتار اخلاقی
بنیان‌های اخلاقی
اصول کنفوسیوس
چشم انداز ارزش سهامداران

عنوان مقاله English

Ethical Foundations of Accounting Training and the Willingness of Shareholders Based on the Confuciumodel

نویسندگان English

fatemeh nasoury 1
Mohammad Reza Vatan parast 2
Keyhan Azadi 3
Mehdi Meshki Miavaghi 4
1 Ph.D. Student, Accounting Department, Qazvin Branch, Islamic Azad University, Qazvin, Iran,
2 Assistant Prof, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
3 Assistant prof. of Accounting, Islamic Azad University, Rasht, Iran
4 Associate Prof, Department of Finance, Payame Noor University, Rasht Branch, Gilan, Iran.
چکیده English

The present study seeks to provide a model for the ethical foundations of accounting training and the willingness of shareholders based on the Confucius model. This research was conducted as a combination of qualitative and quantitative research. The statistical population of the small stage of research of master's and doctoral students in accounting, financial management and economics of public and free universities in Tehran, Mazandaran and Gilan provinces, who are also shareholders, is considered to be at least 300 people. Simple random sampling and the appropriate sample size of Morgan's table of about 169 people were considered as statistical samples, but about 300 questionnaires were distributed and a total of 250 questionnaires were collected. In general, Smart-PLS software was used to analyze the observations. The results showed that by examining the research model, it can be stated that ethical skills do not affect the shareholder value perspective, individual moral foundations do not affect shareholder value perspective and binding ethical bases do not affect shareholder value perspective. But there are other relationships between the dimensions

کلیدواژه‌ها English

Ethics
Moral Behavior
Moral Foundations
Confucius Principles
Stock Value Perspective
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