The Relationship between Ethical Orientations and Tendency to Commit Research Violations with the Moderating Role of Individual Independence

The present study aimed to examine the relationship between ethical orientations and the propensity for research misconduct, with the moderating role of individual autonomy, among graduate accounting students and graduates in Iran. This study employed a descriptive-correlational research design. The statistical population consisted of master's and doctoral students and graduates in accounting across the country. A total of ۱۷۴ participants were selected through convenience sampling. Data were collected using standardized questionnaires. The study was conducted in ۲۰۲۴. The proposed research model, comprising four hypotheses, was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings indicated that consequentialist ethical orientation was negatively and significantly associated with the propensity for research misconduct among graduate accounting students and graduates. Likewise, deontological ethical orientation showed a significant negative relationship with the propensity for research misconduct. Furthermore, individual autonomy played a significant moderating role by strengthening the negative relationships between ethical orientations and the propensity for research misconduct. In other words, higher levels of individual autonomy intensified the inhibitory effects of both ethical orientations on the propensity for research misconduct. These findings highlight the importance of fostering ethical orientations and promoting individual autonomy as complementary mechanisms for reducing the propensity for research misconduct. Strengthening these factors may contribute to enhancing the integrity, credibility, and trustworthiness of academic research and, consequently, support the advancement of scientific knowledge.

کلیدواژه ها:

Ethical Orientations ، Consequentialist ، Deontological ، Research ethics ، individual independence