ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﺗﻌﺎﻣﻼت ﻧﻮع ﮐﺎر، ﺟﻨﺴﯿﺖ و ﺟﺬاﺑﯿﺖ ﻇﺎﻫﺮي ﺣﺴﺎﺑﺮﺳﺎن ﺑﺮ ﻗﻀﺎوت و درك رﻓﺘﺎرﻫﺎي ﻏﯿﺮاﺧﻼﻗﯽ

Investigating the Effect of Interaction of Job Type, Gender and Apparent Attractiveness of Auditors on Judging and Understanding Immoral Behaviors

ﻗﻀﺎوت اﺧﻼﻗﯽ ﻋﺎﻣﻞ اﺳﺎﺳﯽ در ﻓﺮاﯾﻨﺪ ﺗﺼﻤﯿﻢ ﮔﯿﺮي اﺧﻼﻗﯽ اﺳﺖ و ﻣﻘﺪم ﺑﺮ ﻗﺼﺪ و رﻓﺘﺎر اﺧﻼﻗﯽ اﺳﺖ. ﺑﻪ ﺑﯿﺎن دﯾﮕﺮ، ﺗﻮاﻧﺎﯾﯽ ﺗﺸﺨﯿﺺ و ارزﯾﺎﺑﯽ ﻣﻮﻗﻌﯿﺖ ﻫﺎي ﭘﯿﭽﯿﺪة اﺧﻼﻗﯽ در زﻣﺎن ﺗﺼﻤﯿﻢ ﮔﯿﺮي، ﭘﯿﺶ ﻧﯿﺎز رﻓﺘﺎر اﺧﻼﻗﯽ اﺳﺖ. در ﭘﮋوﻫﺶ ﻫﺎي ﺣﻮزة اﺧﻼق، ﺗﺄﺛﯿﺮ ﺟﻨﺴﯿﺖ ﺑﺮ ﻗﻀﺎوت اﺧﻼﻗﯽ، ﺑﯿﺶ از ﺳﺎﯾﺮ ﻣﺘﻐﯿﺮﻫﺎ ﻣﻄﺎﻟﻌﻪ ﺷﺪه اﺳﺖ. از اﯾﻦ رو ﻫﺪف اﺻﻠﯽ ﺗﺤﻘﯿﻖ ﺣﺎﺿﺮ، ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﻣﺘﻐﯿﺮﻫﺎي ﺗﻌﺎﻣﻼت ﻧﻮع ﮐﺎر، ﺟﻨﺴﯿﺖ و ﺟﺬاﺑﯿﺖ ﻇﺎﻫﺮي ﺣﺴﺎﺑﺮﺳﺎن ﺑﺮ ﻗﻀﺎوت و درك رﻓﺘﺎرﻫﺎي ﻏﯿﺮاﺧﻼﻗﯽ ﻣﯽ ﺑﺎﺷﺪ. ﺟﺎﻣﻌﮥ ﺑﺮرﺳﯽ ﺷﺪه، ﺣﺴﺎﺑﺪاران و اﻓﺮاد ﻏﯿﺮﺣﺴﺎﺑﺪار ﺷﺎﻏﻞ در ﺳﺎزﻣﺎن ﻫﺎي دوﻟﺘﯽ و ﺷﺮﮐﺖ ﻫﺎي ﺧﺼﻮﺻﯽ ﻫﺴﺘﻨﺪ ﮐﻪ ﺑﺎﺗﻮﺟﻪ ﺑﻪ دﺳﺘﺮﺳﯽ ﻧﺪاﺷﺘﻦ ﺑﻪ آﻣﺎر دﻗﯿﻖ ﺟﺎﻣﻌﮥ ﻣﺬﮐﻮر، از ﻓﺮﻣﻮل ﮐﻮﮐﺮان ﺑﻪ ﺗﻌﯿﯿﻦ ﻧﻤﻮﻧﻪ اﻗﺪام ﮔﺮدﯾﺪ و در ﻧﻬﺎﯾﺖ ﺗﻌﺪاد 384 ﻧﻔﺮ اﻧﺘﺨﺎب ﺷﺪ. ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ ﻧﺸﺎن ﻣﯽ دﻫﺪ ﮐﻪ ﻗﻀﺎوت ﮐﺎرﻫﺎي ﻏﯿﺮﻗﺎﻧﻮﻧﯽ در ﻣﺮدان ﺑﯿﺸﺘﺮ از زﻧﺎن ﺑﻮده اﺳﺖ. از ﻃﺮﻓﯽ ﺟﻨﺴﯿﺖ در ﻗﻀﺎوت رﻓﺘﺎرﻫﺎي ﻏﯿﺮاﺧﻼﻗﯽ ﺗﺄﺛﯿﺮ ﻣﻌﻨﺎداري ﻧﺪاﺷﺘﻪ اﺳﺖ. ﻫﻤﭽﻨﯿﻦ ﺑﺎ اﻓﺰاﯾﺶ ﺳﻄﺢ ﺟﺬاﺑﯿﺖ، ﻣﯿﺰان ﻗﻀﺎوت ﮐﺎرﻫﺎي ﻏﯿﺮﻗﺎﻧﻮﻧﯽ ﮐﺎﻫﺶ ﻣﯽ ﯾﺎﺑﺪ. از ﻃﺮﻓﯽ ﺟﻨﺴﯿﺖ در درك ﮐﺎرﻫﺎي ﻏﯿﺮﻗﺎﻧﻮﻧﯽ ﺗﺄﺛﯿﺮ ﻣﻌﻨﺎداري داﺷﺘﻪ اﺳﺖ.

Ethical judgment is a fundamental factor in the moral decision-making process and precedes moral intent and behavior. In other words, the ability to recognize and evaluate complex ethical situations when making decisions is a prerequisite for ethical behavior. In ethical research, the effect of gender on moral judgment has been studied more than other variables. Therefore, the main purpose of the present study is to investigate the effect of variables of work type, gender and apparent attractiveness of auditors on judging and understanding immoral behaviors. The study population are accountants and non-accountants working in organizations and companies. Due to the lack of accurate access to the statistics of the community, Cochran's formula is used to determine the sample and finally 384 people are selected. The results show that men are more likely to judge illegal acts than women. On the other hand, gender has not had a significant effect on judging immoral behaviors. Also, as the level of attractiveness increases, the rate of judging illegal acts decreases.