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

Document Type : Original Article

Authors
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.
Abstract
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
Keywords
Ethics
Moral Behavior
Moral Foundations
Confucius Principles
Stock Value Perspective
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