Emotional Intelligence and Ethical Orientation in Accounting Students

Emotional intelligence is one of the most important determinants of professional and personal success in life, while ethical decision making is a good measure to ensure judgment. Therefore, the purpose of this research is to investigate the effect of emotional intelligence with ethical orientation with two approaches of idealism and relativism.

The research method is applied in terms of purpose, and in terms of data collection, descriptive - correlation. The statistical population consisted of among the accounting students that consisted of 385 individuals randomly selected. The data collection tool is standard questionnaire. In the present study, the collected data were analyzed using Lisrel software based on the maximum right-sided approach. In order to measure the reliability of the research tool, a combination of reliability criterion (CR), and a confirmatory factor analysis method were used for measuring convergent validity. Structural equation modeling (SEM) was used to test the hypotheses of the research.

The results show that emotional intelligence has a positive relationship with idealism but emotional intelligence does not have a significant relationship with relativism.

Students with higher emotional intelligence, idealistic in them, are more than relativism. The ability to accurately identify and control accounting students' emotions can improve their ethics.