Investigating the Impact of Moral Decision Making, Disclosure and Profile of Eysenck Personality on the Moral Intensity Perceived by Public Accountants

Document Type : Original Article

Authors
shahrzad ahmadi 1
ali khizain 2
1 Ph.D. Student in Accounting, Islamic Azad University, Gorgan Branch, Gorgan, Iran.
2 Assistant Professor, Faculty Member, Islamic Azad University, Aliabad Katoul Branch, Department of Accounting, Aliabad Katoul, Iran.
Abstract
The purpose of this study is to investigate the effect of moral decision making, disclosure and profile of Eysenck personality on the moral intensity perceived by public sector accountants. This research is a quantitative research and its data collection is through survey. The statistical population of the research consists of accounting staff of Sari public sector in2019. For this purpose, 250 questionnaires were sent to public sector accountants to examine the impact of ethical decision-making factors, disclosure, extraversion and neuroticism. The results of testing the hypotheses using the structural equation model show the positive and significant effect of extraversion as well as the negative and non-semantic effect of moral decision, disclosure and neuroticism on perceived moral intensity. The results of prioritizing these factors also indicate that the variables of extraversion and neuroticism have the greatest impact on perceived moral intensity. Therefore, in order to increase accountants' perception of moral severity, it is important to pay attention to strategies such as implementing ethical training programs and personality psychology training programs in universities and organizations can have a positive effect on moral severity. It is also necessary for individuals and society to be exposed to disclosure.
Keywords
: Moral Intensity
Moral Decision Making
Disclosure
Eisenhower Character
Whistling
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