تاثير فرهنگ بر استنباط اخلاقي دانشجويان حسابداري

Effect of Culture on the Moral Elicit of Accounting Students

The purpose of this study is reviewing the effect of cultural dimensions of Hafstede on moral elicit of accounting students. The cultural dimensions of Hafstede include power distance, uncertainty avoidance, masculinity / femininity, individualism / collectivism and Long-term orientation / short-term orientation which are considered as the independent variables in this study. Also, moral elicit of accounting students based on Roast and Kohlbergʹs model of four dimensions of moral development, ethical sensitivity, ethical intentions and ethical orientation are summarized in this study as dependent variables. In addition, age, gender and familiarity with the standards of professional behavior are considered as control variables. The hypothesis test results showed that only Individualism / Collectivism affect the ethical sensitivity and ethical orientation of accounting students. Also it was determined that the variable of gender affects the ethical dimensions.