ﺟﻬﺖ ﮔﯿﺮي اﺧﻼﻗﯽ و ﺗﻤﺎﯾﻞ ﺑﻪ درﯾﺎﻓﺖ رﺷﻮه: ﺷﻮاﻫﺪي از ﺑﺨﺶ ﺧﺼﻮﺻﯽ ﺣﺮﻓﻪ ﺣﺴﺎﺑﺮﺳﯽ

The Relationship Between Ethical Orientation and Tendency to Bribe: Evidences of Audit Profession in Private Audit Firms

رﺷﻮه ﯾﮏ ﻣﻌﻀﻞ اﺧﻼﻗﯽ در ﺟﺎﻣﻌﻪ و از ﻣﺼﺎدﯾﻖ ﺑﺎرز ﻓﺴﺎد ﻣﺤﺴﻮب ﻣﯽ ﺷﻮد. ﺣﺴﺎﺑﺮﺳﺎن ﻧﯿﺰ ﻫﻤﺎﻧﻨﺪ ﺳﺎﯾﺮ اﻓﺮاد در ﻣﻌﺮض اﯾﻦ ﻧﺎﻫﻨﺠﺎري اﺧﻼﻗﯽ ﻗﺮاردارﻧﺪ. از اﯾﻦ رو، اﯾﻦ ﺗﺤﻘﯿﻖ ارﺗﺒﺎط ﻣﯿﺎن ﺟﻬﺖ ﮔﯿﺮي اﺧﻼﻗﯽ و ﺗﻤﺎﯾﻞ ﺑﻪ درﯾﺎﻓﺖ رﺷﻮه ﺣﺴﺎﺑﺮﺳﺎن را در ﺳﺎل 1393 ﻣﻮرد ﺑﺮرﺳﯽ ﻗﺮار داده اﺳﺖ. ﻫﺪف از اﻧﺠﺎم اﯾﻦ ﺗﺤﻘﯿﻖ ﺷﻨﺎﺳﺎﺋﯽ ﺟﻬﺖ ﮔﯿﺮي اﺧﻼﻗﯽ و ﺗﻌﯿﯿﻦ راﺑﻄﻪ آن ﺑﺎ ﮔﺮاﯾﺶ ﺑﻪ درﯾﺎﻓﺖ رﺷﻮه در ﻣﯿﺎن ﺣﺴﺎﺑﺮﺳﺎن ﺑﺨﺶ ﺧﺼﻮﺻﯽ ﺣﺮﻓﻪ ﺣﺴﺎﺑﺮﺳﯽ اﺳﺖ. روش ﺗﺤﻘﯿﻖ ﺣﺎﺿﺮ از ﻧﻈﺮ ﻣﺎﻫﯿﺖ ﺗﻮﺻﯿﻔﯽ ﭘﯿﻤﺎﯾﺸﯽ اﺳﺖ. ﺑﺮاي آزﻣﻮن ﻓﺮﺿﯿﻪ ﺗﺤﻘﯿﻖ از رﮔﺮﺳﯿﻮن ﭼﻨﺪﻣﺘﻐﯿﺮه اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﯾﺎﻓﺘﻪ ﻫﺎ ﻧﺸﺎن ﻣﯽ دﻫﺪ ﮐﻪ ﻣﯿﺎن دﯾﺪﮔﺎه ﻧﺴﺒﯽ ﮔﺮاﯾﯽ و ﺗﻤﺎﯾﻞ ﺑﻪ درﯾﺎﻓﺖ رﺷﻮه در ﻣﯿﺎن ﺣﺴﺎﺑﺮﺳﺎن ﺑﺨﺶ ﺧﺼﻮﺻﯽ راﺑﻄﻪ ﻣﻌﻨﯽ داري وﺟﻮد دارد. در ﻣﻘﺎﺑﻞ، راﺑﻄﻪ ﻣﻨﻔﯽ و ﻣﻌﻨﯽ داري ﻣﯿﺎن دﯾﺪﮔﺎه اﯾﺪه آل ﮔﺮاﯾﯽ و ﺗﻤﺎﯾﻞ ﺑﻪ درﯾﺎﻓﺖ رﺷﻮه ﺣﺴﺎﺑﺮﺳﺎن ﺑﺨﺶ ﺧﺼﻮﺻﯽ وﺟﻮد دارد. ﻫﻢ ﭼﻨﯿﻦ ﺷﻮاﻫﺪ ﭘﮋوﻫﺶ ﻧﺸﺎن ﻣﯽ دﻫﺪ ﮐﻪ ﺣﺴﺎﺑﺮﺳﺎن ﺷﺎﻏﻞ در ﺑﺨﺶ ﺧﺼﻮﺻﯽ ﺣﺮﻓﻪ ﺣﺴﺎﺑﺮﺳﯽ ﮐﻪ داراي ﺳﻦ و ﺳﺎﺑﻘﻪ ﮐﺎري ﮐﻤﺘﺮي ﻫﺴﺘﻨﺪ، ﺗﻤﺎﯾﻞ ﺑﯿﺸﺘﺮي ﺑﻪ درﯾﺎﻓﺖ رﺷﻮه

Bribery is one of the ethical problems of the society and is considered as a distinct sign of fiscal corruption. Just like other people, auditors may be exposed to this ethical problem. Hence this research is focusing on the relations between ethical orientation and the tendency toward bribery in case of certified auditors in 2014. The goal of this research is assessment of ethical orientation and its relation with the tendency to bribe among the auditors in private audit firms. Regarding nature, the present research method is descriptive and conceptual. To test the research hypothesis the multi varieties regressions is used. Results of the study show that there is a direct relationship between relativism view and the tendency to bribe among the auditors in private audit firms. In contrast, there is a negative but significant relationship between idealism view and the tendency to bribe among the auditors in private audit firms. Also, the evidence from the research showed that among the auditors working for the private audit firms, those who are younger and less experienced, are more liable to bribe.