Ethical Decision-Making Approaches of Companies’ Financial Managers

The main objective of this research is to identify the financial managers' ethical decision-making approaches of companies listed in Tehran Stock Exchange and different factors affecting them. To achieve this aim, 12 hypotheses have been developed. The aim of the first six hypotheses is to inve...

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Autores principales:	Gholamhossein Mahdavi, Safdar Alipour
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2012
Materias:	ethics code of ethics ethical decision-making ethical decision-making approaches Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/fe80a80d741e4f749861f9a7db7ea446
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spelling	oai:doaj.org-article:fe80a80d741e4f749861f9a7db7ea4462021-11-04T19:40:22ZEthical Decision-Making Approaches of Companies’ Financial Managers2008-89142476-292X10.22103/jak.2012.46https://doaj.org/article/fe80a80d741e4f749861f9a7db7ea4462012-06-01T00:00:00Zhttps://jak.uk.ac.ir/article_46_ec5f9a702f1cc37b90d7ca7a50f3e251.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe main objective of this research is to identify the financial managers' ethical decision-making approaches of companies listed in Tehran Stock Exchange and different factors affecting them. To achieve this aim, 12 hypotheses have been developed. The aim of the first six hypotheses is to investigate different ethical decision-making approaches, namely utilitarianism, hermeneutical, nonethical, religious, deontological, and pragmatism. The next six hypotheses are to identify the probable factors affecting these approaches. The data required for the statistical analysis of research hypotheses was obtained from 63 companies using a 24-item questionnaire. The results from testing the first set of hypotheses indicated that financial managers of companies listed in Tehran Stock Exchange believed in utilitarian, religious, and deontological but they did not believe in hermeneutical, nonethical and pragmatic approaches. Moreover, in the opinion of financial managers, utilitarianism was the strongest ethical decision-making approach and pragmatism was the weakest one. Finally, the statistical analysis of the next six hypotheses showed that, except for the effect of variable “age ”on the religious approach, the other hypothesized effects were statistically insignificant.Gholamhossein MahdaviSafdar AlipourShahid Bahonar University of Kermanarticleethicscode of ethicsethical decision-makingethical decision-making approachesAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 1, Iss 2, Pp 33-53 (2012)
institution	DOAJ
collection	DOAJ
language	FA
topic	ethics code of ethics ethical decision-making ethical decision-making approaches Accounting. Bookkeeping HF5601-5689
spellingShingle	ethics code of ethics ethical decision-making ethical decision-making approaches Accounting. Bookkeeping HF5601-5689 Gholamhossein Mahdavi Safdar Alipour Ethical Decision-Making Approaches of Companies’ Financial Managers
description	The main objective of this research is to identify the financial managers' ethical decision-making approaches of companies listed in Tehran Stock Exchange and different factors affecting them. To achieve this aim, 12 hypotheses have been developed. The aim of the first six hypotheses is to investigate different ethical decision-making approaches, namely utilitarianism, hermeneutical, nonethical, religious, deontological, and pragmatism. The next six hypotheses are to identify the probable factors affecting these approaches. The data required for the statistical analysis of research hypotheses was obtained from 63 companies using a 24-item questionnaire. The results from testing the first set of hypotheses indicated that financial managers of companies listed in Tehran Stock Exchange believed in utilitarian, religious, and deontological but they did not believe in hermeneutical, nonethical and pragmatic approaches. Moreover, in the opinion of financial managers, utilitarianism was the strongest ethical decision-making approach and pragmatism was the weakest one. Finally, the statistical analysis of the next six hypotheses showed that, except for the effect of variable “age ”on the religious approach, the other hypothesized effects were statistically insignificant.
format	article
author	Gholamhossein Mahdavi Safdar Alipour
author_facet	Gholamhossein Mahdavi Safdar Alipour
author_sort	Gholamhossein Mahdavi
title	Ethical Decision-Making Approaches of Companies’ Financial Managers
title_short	Ethical Decision-Making Approaches of Companies’ Financial Managers
title_full	Ethical Decision-Making Approaches of Companies’ Financial Managers
title_fullStr	Ethical Decision-Making Approaches of Companies’ Financial Managers
title_full_unstemmed	Ethical Decision-Making Approaches of Companies’ Financial Managers
title_sort	ethical decision-making approaches of companies’ financial managers
publisher	Shahid Bahonar University of Kerman
publishDate	2012
url	https://doaj.org/article/fe80a80d741e4f749861f9a7db7ea446
work_keys_str_mv	AT gholamhosseinmahdavi ethicaldecisionmakingapproachesofcompaniesfinancialmanagers AT safdaralipour ethicaldecisionmakingapproachesofcompaniesfinancialmanagers
_version_	1718444689961517056

Ethical Decision-Making Approaches of Companies’ Financial Managers

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