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بررسی روابط میان هنجارهای شخصی، بیتفاوتی اخلاقی و مدیریت سود فرصتطلبانه: مطالعه موردی شرکتهای دولتی | ||
| حسابداری دولتی | ||
| مقاله 3، دوره 12، شماره 1 - شماره پیاپی 23، دی 1404، صفحه 57-74 اصل مقاله (565.43 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/gaa.2026.77165.1855 | ||
| نویسندگان | ||
| زهرا آخوندان1؛ اعظم شکری چشمه سبزی* 2؛ مریم گوارا3؛ مجید بمانی محمد آبادی3 | ||
| 1دانشجوی دکتری، گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران. | ||
| 2استادیار، گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران. | ||
| 3استادیار، گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران | ||
| چکیده | ||
| موضوع و هدف مقاله: هدف اصلی این پژوهش، تحلیل روابط میان هنجارهای شخصی، بیتفاوتی اخلاقی و مدیریت سود فرصتطلبانه در شرکتهای دولتی است. هنجارهای شخصی مدیران و سطح بیتفاوتی اخلاقی آنها بهعنوان عوامل کلیدی شکلدهنده رفتارهای مدیریتی مورد بررسی قرار گرفتند. روش پژوهش: پژوهش حاضر از نوع کاربردی، توصیفی و همبستگی بوده و دادهها از طریق پرسشنامه (پیوست 1 تا 3) از 225 نفر از حسابداران و مدیران مالی شاغل در شرکتهای دولتی جمعآوری شده است. تجزیه و تحلیل دادهها با استفاده از مدلسازی معادلات ساختاری (SEM) و نرمافزار Smart PLS انجام شد. یافتههای پژوهش: یافتهها نشان دادند که هنجارهای شخصی تأثیر مثبت و معناداری بر مدیریت سود فرصتطلبانه و بیتفاوتی اخلاقی دارند. این امر حاکی از آن است که در بافت مورد مطالعه، هنجارهای شخصی بیشتر با تعهد به اهداف سازمانی (شامل مدیریت سود) همسو هستند تا نقش بازدارندگی سنتی. علاوه براین، بیتفاوتی اخلاقی بهطور مستقیم و معنادار، تأثیر مثبتی بر مدیریت سود فرصتطلبانه دارد. همچنین، نقش میانجیگری بیتفاوتی اخلاقی در رابطه بین هنجارهای شخصی و مدیریت سود فرصتطلبانه از نظر آماری معنادار تأیید شد. نتیجهگیری و افزوده دانش: این پژوهش با تأیید نقش تسهیلگر بیتفاوتی اخلاقی، اطلاعات ارزشمندی در اختیار سیاستگذاران قرار میدهد. این بینشها مبنای طراحی سیاستهایی برای کاهش رفتارهای فرصتطلبانه از طریق تعدیل بیتفاوتی اخلاقی و تقویت سازندههای اخلاقی در محیط دولتی خواهد بود. واژههای کلیدی: بیتفاوتی اخلاقی، مدیریت سود فرصت طلبانه، هنجارهای شخصی | ||
| کلیدواژهها | ||
| بیتفاوتی اخلاقی؛ مدیریت سود فرصت طلبانه؛ هنجارهای شخصی | ||
| عنوان مقاله [English] | ||
| Examining the Relationships Among Personal Norms, Moral Disengagement, and Opportunistic Earnings Management: Case study: state-owned companies | ||
| نویسندگان [English] | ||
| zahra Akhondan1؛ Azam Shokri Cheshmeh Sabzi2؛ Maryam Gavara3؛ Majid bemani Mohammad Abadi3 | ||
| 1Ph.D. student Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran | ||
| 2Assistant Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran. | ||
| 3Assistant Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran. | ||
| چکیده [English] | ||
| Research Topic and Objective: The main objective of this research is to analyze the relationships among personal norms, moral disengagement, and opportunistic earnings management in state-owned enterprises. The personal norms of managers and their lev-el of moral disengagement play a critical role in shaping managerial behaviors. Research Methodology: The study is applied, descriptive, and correlational. Data were collected via questionnaires from 225 accountants and financial managers working in state-owned enterprises. Data analysis was conducted using Structural Equation Modeling (SEM) and Smart PLS software. Research Findings: The findings indicate that personal norms have a positive and significant effect on both opportunistic earnings management and moral disengagement. This suggests that in the studied context, personal norms are more aligned with commitment to organizational goals (including earnings management) rather than the traditional deterrent role. Furthermore, moral disengagement has a direct and significant positive impact on opportunistic earnings management. The mediating role of moral disengagement in the relationship between personal norms and opportunistic earnings management was also statistically significant. Conclusion and Contribution: By confirming the facilitating role of moral disengagement, this research provides valuable information for policymakers. These insights can form the basis for designing policies aimed at reducing opportunistic behaviors through modifying moral disengagement and strengthening ethical constructs within the public sector environment. Keywords: Moral Disengagement, Opportunistic Earnings Management, Personal Norms | ||
| کلیدواژهها [English] | ||
| Moral Disengagement, Opportunistic Earnings Management, Personal Norms | ||
| مراجع | ||
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