Relationship between Unethical Behavior of Accountants and Social Accounting in Iran Stock Exchange Market

The purpose of this research is to investigate the negative dimensions of social accounting and how it affects theethical behavior of accountants. This is an applied research and uses structural equation modeling. Feedbackfrom social accounts is considered as a controlling variable for indirect effects of justification and excuse foraccountants' unethical behaviors. The results of this research show that social accounts that rejected bysubordinates due to inconsistency with reality, it strengthens moral disengagement and undermines the guilt ofaccountants and, instead, increases their unethical behavior. Also, with regard to the types of social accountsconstructed, the results ultimately show that the justification of social accounts by accountants, in comparisonwith excuses, leads to higher moral disengagement, less guilt, and more unethical behavior, compared withconstructing excuses. Account feedback was hypothesized as a control variable for indirect effects ofjustifications and excuses on unethical behaviors such that account rejection would strengthen moraldisengagement and weaken guilt, and in turn, increase unethical behavior.

کلیدواژه ها:

Social Accounting ، Constructing Social Account ، Unethical Behavior ، Moral Disengagement ، Guilt