| Autor: |
زهرا اسلامیفرد, امید پورحیدري, امیرحسین تائبی ن |
| Zdroj: |
Empirical Studies of Financial Accounting; Summer2023, Vol. 20 Issue 78, p77-116, 40p |
| Abstrakt: |
Accounting is a reflection of the performance of economic entities, influenced by numerous factors. Culture is one of the most important factors influencing the development of accounting. This study explores how gender and social identity moderate the relationship between Islamic cultural values and the performance and attitudes within the auditing profession .This research follows an applied approach and employs a descriptive survey methodology. The study's population included all employees of the Audit Organization of Iran and doctoral students in accounting. A statistical sample of 384 individuals, composed of employees from the Iran Auditing Organization and accounting PhD students, was randomly selected based on Cochran’s formula for the year 1400. Data analysis was performed using the Structural Equation Modeling (SEM) approach with the Smart PLS software. The results indicated that there is a significant relationship between Islamic cultural values and employees' job performance and attitude. The study revealed that gender influences the relationship between Islamic cultural values and performance and attitudes within the auditing profession. However, social identity was found to have no significant impact on this relationship. Social identity has no effect on the relationship between cultural values of Islam and the function and attitude of the auditing profession. In conclusion, it is advisable to promote Islamic cultural values within the auditing profession to enhance ethical standards and professional competence. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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