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Enhancing Accounting Education: Leveraging HEXACO Traits for Ethical and Technical Competence | ||
| Iranian Distance Education Journal | ||
| دوره 7، شماره 1، مهر 2025، صفحه 165-180 اصل مقاله (701.06 K) | ||
| نوع مقاله: scientific-research | ||
| شناسه دیجیتال (DOI): 10.30473/idej.2025.75331.1247 | ||
| نویسنده | ||
| Mohammad Nazaripour* | ||
| Department of Accounting, University of Hazrat-e Masoumeh, Qom, Iran. | ||
| چکیده | ||
| This study investigates how HEXACO personality traits—honesty-humility, emotionality, extraversion, agreeableness, conscientiousness, and openness—shape risk-taking, risk perception, and perceived benefits among undergraduate accounting students, informing teaching strategies to enhance ethical and audit competencies. In First quarter of 2025, data were collected from 170 accounting students at Tehran universities using validated personality and risk-taking measures adapted for classroom contexts. The analysis confirmed the soundness of these instruments. Findings indicate that honesty-humility reduces unethical behavior, while conscientiousness supports more cautious decision-making. An ethical risk-taking paradox emerged, as situational pressures sometimes encouraged risky choices despite ethical concerns. Emotionality and extraversion shaped risk behaviors by influencing how students perceived risks and benefits. The study suggests ethics-focused case studies and audit simulations as effective teaching strategies, showing how personality-informed approaches can strengthen ethical judgment and technical precision in accounting education. Grounded in experiential learning and self-efficacy principles, these findings align with global movements toward competency-based education that surpass traditional models. | ||
| کلیدواژهها | ||
| HEXACO Model؛ Accounting Education؛ Ethical Decision-Making؛ Audit Precision؛ Curriculum Design | ||
| عنوان مقاله [English] | ||
| بهبود آموزش حسابداری: کاربست ویژگیهای شخصیتی هگزاکو (HEXACO) در ارتقای شایستگیهای اخلاقی و فنی | ||
| نویسندگان [English] | ||
| محمد نظری پور | ||
| گروه حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران | ||
| چکیده [English] | ||
| این مطالعه به بررسی تأثیر ویژگیهای شخصیتی مدل HEXACO — شامل صداقت-فروتنی، هیجانی بودن، برونگرایی، توافقپذیری، وظیفهشناسی و گشودگی — بر ریسکپذیری، ادراک ریسک و منافع درکشده در میان دانشجویان کارشناسی حسابداری میپردازد و پیامدهایی برای تدوین راهبردهای آموزشی با هدف تقویت شایستگیهای اخلاقی و مهارتهای حسابرسی دارد. با استفاده از یک طرح همبستگی توصیفی-اکتشافی، دادههای ۱۷۰ دانشجو در تهران در اوایل سال ۲۰۲۵ گردآوری و با بهرهگیری از مدلسازی معادلات ساختاری تحلیل شدند. نتایج نشان میدهند که ویژگی صداقت-فروتنی موجب کاهش انتخابهای غیراخلاقی میشود، وظیفهشناسی تصمیمگیری محتاطانه را تقویت میکند، و پارادوکسی در ریسکپذیری اخلاقی نمایان میشود که نقش فشارهای موقعیتی را برجسته میسازد. همچنین، هیجانی بودن و برونگرایی از طریق ادراک ریسک و منافع، رفتارهای ریسکپذیر را تحت تأثیر قرار میدهند. این مطالعه استفاده از مطالعات موردی متمرکز بر اخلاق را برای بهبود تصمیمگیری اخلاقی و شبیهسازیهای حسابرسی را برای ارتقاء دقت پیشنهاد میکند و راهبردهایی قابل تطبیق با برنامههای درسی حسابداری در سطح جهانی ارائه میدهد. این رویکردهای مبتنی بر HEXACO که بر نظریههای یادگیری تجربی و خودکارآمدی استوار هستند، در مقایسه با مدلهای سنتی، همراستایی بیشتری با اهداف آموزش مبتنی بر شایستگی دارند و از چشمانداز کمیسیون Pathways در زمینه توسعه مهارتهای اخلاقی و حسابرسی پشتیبانی میکنند. | ||
| کلیدواژهها [English] | ||
| مدل HEXACO, آموزش حسابداری, تصمیمگیری اخلاقی, دقت حسابرسی, طراحی برنامه درسی | ||
| مراجع | ||
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