The Role of Gender in Consequentialism and Ethical Conscientiousness

Two new ethical philosophies called "moral consequence" and "moral duty" are two important theories in normative ethics. The purpose of the present study is to compare the moral consequence and ethical duty in the gender of Iranian certified accountants. 

The present study was one of the post-event studies. The statistical population of this study consisted of the members of the Iranian Society of Certified Public Accountants in 1397 from whom a sample of 318 persons was selected using available sampling. The research instrument was a researcher-made questionnaire and the data were analyzed using independent t-test.

According to the findings, there is a significant difference in gender-based accountability and ethical consequence in the community of accountants.   

Analysis of the findings showed that accountability and moral consequence were higher among women accountants than men and that women had higher levels of moral obligation and consequence.