The Impact of Accountants’ Faith on the Relationship between Ethical Decision-Making and Professional Behavior: A Faith Theory-Based Approach

zare, iman; Kabiri, Mohammadtaghi

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year 17, Issue 67 (2025)

fa 2025, 17(67): 73-90

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The Impact of Accountants’ Faith on the Relationship between Ethical Decision-Making and Professional Behavior: A Faith Theory-Based Approach

Iman Zare¹

, Mohammadtaghi Kabiri ^*²

1- Faculty of Administrative Sciences and Economics, Arak University, Arak, Iran
2- Department of Accounting, Faculty of Administrative Sciences and Economics, Arak University, Arak, Iran.

Abstract: (34 Views)

The emergence of financial and ethical scandals in the accounting profession, despite the existence of a code of professional conduct and adequate standards and laws, has damaged the credibility of the accounting profession. A review of the research literature suggests that accountants' ethical behavior occurs in the ethical decision-making process, and of course, this relationship seems stronger in the light of the ethical process based on the theory of faith. Accordingly, the purpose of the present study is to examine the effect of accountants' faith on the relationship between ethical decision-making and accountants' professional behavior, with an emphasis on the theory of faith. The present study is quantitative in terms of its implementation method. The data collected using standard questionnaires were analyzed using the structural equation method. The statistical population of the study in the time period of 1404 includes accountants, of whom 384 people were selected as the research sample using the Cochran formula. The research findings confirm the positive effect of ethical decision-making on accountants' professional behavior. Also, accountants' faith as a moderating variable has a positive and significant effect on the relationship between ethical decision-making and accountants' professional behavior. The results showed that the realization of efficient and ethical professional behavior is influenced by the ethical decision-making process, and the faith of accountants with an approach based on the theory of faith, including the matching of opinion, belief, and function in technical (professional) and ethical dimensions, will lead to the convergence of theory with practice and the enhancement of the reputation of the profession. The theoretical added value of the present study is the presentation of a three-stage ethical decision-making process based on faith, in which the matching of thought, belief, and action is in line with Fuller's theory of stages of faith development.

Article number: 5

Keywords: Professional Ethics, Ethical Decision-making, Theory of Faith.

Full-Text [PDF 957 kb] (25 Downloads)

Type of Study: Research | Subject: Special

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zare I, Kabiri M. The Impact of Accountants’ Faith on the Relationship between Ethical Decision-Making and Professional Behavior: A Faith Theory-Based Approach. fa 2025; 17 (67) : 5
URL: http://qfaj.mobarakeh.iau.ir/article-1-2919-en.html

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