The Relationship between Ethical Ideology and CPAs Stress

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

This research examines the relationship between ethical ethics and CPAs stress. The study is a pre-survey type-applied study. Also, the survey was done from 117 members of the Iranian Association of Certified Public Accountants (IACPA). To analyze the findings in the form of two main hypotheses, structural equations were used by Smart PLS software. In this research, idealism and relativism were considered as components of ethical ideology. The findings of the research showed that there is a positive and significant relationship between CPAs ideality and stress. In addition, there was a negative and significant relationship between relativism and CPAs stress. As a result, considering the stress management of CPAs in order to achieve organizational goals, it is necessary to make appropriate plans related to the ethical ideologies of individuals.

Language:
Persian
Published:
Management accounting, Volume:13 Issue: 45, 2020
Pages:
187 to 199
magiran.com/p2131732  
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