Investigating the Effect of Personal and Social Factors on the Perceived Moral Intensity by Accountants

The aim of the present research is to investigate the effect of personal and social factors on the perceived moral intensity by accountants of companies listed on the Tehran Stock Exchange (TSE), and prioritizing these factors. This research is a quantitative study, which collects its information based on the survey approach. The statistical population of the study is the accounting employees of the TSE in 2015.In total,, 250 questioners was sent to the financial managers and accountants of the active firms on the TSE in order to examine the effect of gender ,age ,education level, major of the study, and religiosity on the moral intensity. The results of testing hypotheses, by exerting structural equation modelling, indicate that gender posits a negative and significant effect, and age and religiosity provide positive and significant effect on the perceived moral intensity; whereas, education level and major reveal insignificant effect on the perceived moral intensity. The results of prioritizing these factors demonstrate that religiosity, and gender respectively, provide the largest effects on the perceived moral intensity. Hence, in order to increase accountants’ perception of moral intensity, it is vital to pay attention to such solutions as execution of educational moral programs and cultural and religious plans in universities and companies, as they would have a positive effect on moral intensity.