A Model to Improve Ethical Decision-Making In Accounting Profession Using the Grounded Theory

Ethical decision-making refers to a concept whose effects on organizational desirability and relevant objectives are clear, as having an approach or model in this connection will reveal ethical decision-making within the organization as a powerful instrument. Thus, this study aimed to develop a model to improve ethical decision-making in the accounting profession using the Grounded Theory approach. This research has used a Grounded Theory-based qualitative approach to model ethical decision-making, utilizing the confirmatory factor model and the Q model approach to confirm the classified indicators. In this research, the views of 11 accounting and auditing professionals have been used to determine and confirm such indicators as causal, underlying, and intervening conditions, as well as strategies and outcomes, in line with a grounded model. Consistent with the 181 concepts on ethical decision-making in accounting, the results led to the development and confirmation of a paradigm with the number of 15 main categories (e.g., individual, organizational and social factors, individual, organizational and social characteristics, and individual, organizational and social conditions, limitations, environmental conditions, individual and organizational development, individual and organizational outcomes), and 62 secondary categories, which were consistent with the paradigmatic structure under causal, underlying, intervening conditions and strategies and outcomes sections in the model. The confirmation of the classification of the proposed model’s indicators using the Q theory and confirmatory analysis and its qualitative approach using angulation or triangulation technique led to greater confirmation of its results.