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Paper Information

Journal:   ETHICS   summer 2017 , Volume 7 , Number 26 (48) ; Page(s) 157 To 177.

The review of Moral Foundations Theory among auditors

Author(s):  SEPASI SAHAR, Kazempour Mortaza, GHANNAD MOSTAFA
One of the main purposes of each profession is to serve the society and accounting is no exception to it. The emergence of moral standards like “ Professional Conduct Creed” ensures the achievement of such goals. Hence, the present research examines Graham et al’ s factor analysis about moral foundations theory with regard to auditors. Moral foundations theory of Haidt and Graham is one of the recent theories about moral judgment in the domain of social understanding. Accordingly, care, fairness, loyalty, obedience to the authority and sanctity have been introduced as the five most fundamental moral concerns. Graham and his colleagues in 2011 formulated a questionnaire which includes six questions for each of these concerns (overall 30 questions). Again, this research is a descriptive survey from 120 auditors that attempts to find out whether the questions included in the questionnaire are able to truly explain the five main concerns or not by virtue of factor analysis. To do this, we used exploratory factor analysis, structural equation modeling and verification and LISREL software version 5. 8. We concluded that the questions suggested by Graham and his colleagues’ questionnaire in 2011 can explain Haidt’ s moral foundations perfectly.
Keyword(s): Factor Analysis,Structural Equation,Moral Foundations
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