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تاثیر ماکیاولیسم بر جرائم مالی با نقش میانجی جهت گیری اخلاقی حسابداران
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نویسنده
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مورخ هادی ,مران جوری مهدی ,علی خانی رضیه ,پورعلی محمد رضا
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منبع
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دانش حسابداري و حسابرسي مديريت - 1403 - دوره : 13 - شماره : 3 - صفحه:297 -307
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چکیده
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ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﺑﺎ ﻫﺪف ﺑﺮرﺳﯽ ﺗﺎﺛﯿﺮ ﻣﺎﮐﯿﺎوﻟﯿﺴﻢ ﺑﺮ ﺟﺮاﺋﻢ ﻣﺎﻟﯽ ﺑﺎ ﻧﻘﺶ ﻣﯿﺎﻧﺠﯽ ﺟﻬﺖ ﮔﯿﺮی ﻫﺎی اﺧﻼﻗﯽ ﺣﺴﺎﺑﺪاران اﺟﺮاﯾﯽ ﺷﺪ. در ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﺟﻬﺖ داﺷﺘﻦ ﺷﺎﻧﺲ ﻣﺴﺎو ی ﺗﻤﺎﻣﯽ اﻋﻀﺎی ﻧﻤﻮﻧﻪ از روش ﻧﻤﻮﻧﻪ ﮔﯿﺮی ﺗﺼﺎدﻓﯽ ﺳﺎده ﺑﻪ ﮐﻤﮏ ﺟﺪول ﮔﺮﺟﺴﯽ و ﻣﻮرﮔﺎن اﺳﺘﻔﺎده ﺷﺪ و ﺗﻌﺪاد 306 ﻧﻔﺮ ﺑﻪ ﻋﻨﻮان ﻧﻤﻮﻧﻪ آﻣﺎری اﻧﺘﺨﺎب ﺷﺪﻧﺪ. اﻃﻼﻋﺎت ﺗﻮﺳﻂ ﭘﺮﺳﺸﻨﺎﻣﻪ ﻫﺎ ﮔﺮدآوری و ﺑﺎ اﺳﺘﻔﺎده از روش ﻣﺪل ﯾﺎﺑﯽ ﻣﻌﺎدﻻت ﺳﺎﺧﺘﺎر ی ﻣﻮرد ﺗﺠﺰﯾﻪ و ﺗﺤﻠﯿﻞ ﻗﺮار ﮔﺮﻓﺖ. ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ ﻧﺸﺎن داد ﮐﻪ ﻣﺎﮐﯿﺎوﻟﯿﺴﻢ ﺑﺮ ﺟﺮاﺋﻢ ﻣﺎﻟﯽ(ﭘﻮﻟﺸﻮﯾﯽ) ﺗﺎﺛﯿﺮ ﻣﺜﺒﺖ و ﻣﻌﻨﺎدار ی دارد. ﻣﺎﮐﯿﺎوﻟﯿﺴﻢ از ﻃﺮﯾﻖ ﺟﻬﺖ ﮔﯿﺮی اﺧﻼﻗﯽ ﺑﺮ ﺟﺮاﺋﻢ ﻣﺎﻟﯽ(ﭘﻮﻟﺸﻮﯾﯽ) ﺗﺎﺛﯿﺮ ﻣﺜﺒﺖ و ﻣﻌﻨﺎداری دارد. ﻫﻤﭽﻨﯿﻦ ﻣﺎﮐﯿﺎوﻟﯿﺴﻢ از ﻃﺮﯾﻖ ﻧﺴﺒﯽﮔﺮاﯾﯽ ﺑﺮ ﺟﺮاﺋﻢ ﻣﺎﻟﯽ(ﭘﻮﻟﺸﻮﯾﯽ) ﺗﺎﺛﯿﺮ ﻣﺜﺒﺖ و ﻣﻌﻨﺎدار ی دارد.
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کلیدواژه
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ماکیاولیسم، جرایم مالی، جهت گیری اخلاقی
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آدرس
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دانشگاه آزاد اسلامی واحد چالوس, ایران, دانشگاه آزاد اسلامی واحد چالوس, گروه حسابداری, ایران, دانشگاه آزاد اسلامی واحد چالوس, گروه حسابداری, ایران, دانشگاه آزاد اسلامی واحد چالوس, گروه حسابداری, ایران
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پست الکترونیکی
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pourali@iauc.ac.ir
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the effect of machiavellianism on financial crime with the mediating role of ethical orientation accountants
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Authors
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movarekh hadi ,maranjory mehdi ,alikhani razieh ,pourali mohammad reza
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Abstract
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this study was conducted to investigate the effect of machiavellianism on financial crime with the mediating role of ethical orientations. in the present study, in order to have equal chances for all members of the sample, a simple random sampling method was used using the georgian and morgan table and 306 people were selected as the statistical sample. data of were collected by questionnaires and analyzed using structural equation modeling. the results showed that machiavellianism has a positive and significant effect on financial crime. machiavellianism through ethical orientation has a positive and significant effect on financial crime. also, machiavellianism through relativism has a positive and significant effect on financial crime.the results showed that machiavellianism has a positive and significant effect on financial crime. machiavellianism through ethical orientation of has a positive and significant effect on financial crime. also, machiavellianism through relativism has a positive and significant effect on financial crime.
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Keywords
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machiavellianism ,financial crime ,ethical orientation.
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