نوع مقاله : مقاله پژوهشی - کاربردی

نویسندگان

1 گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران.

2 گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.

3 گروه حسابداری، دانشگاه آزاد اسلامی واحد بندرعباس، بندرعباس، ایران

10.22105/imos.2021.300410.1158

چکیده

هدف: ازآنجاکه اخلاق موضوعی اساسی در حرفه حسابداری و حسابرسی است و به‌کارگیری رویکردهای مرتبط با فناوری اطلاعات نیز در علوم مالی غیرقابل‌انکار است؛ ازاین‌رو هدف پژوهش حاضر تهیه الگو و نظام‌مندسازی رابطه فلسفه‌های اخلاقی و فناوری اطلاعات با رفتار اخلاقی حسابرسان با استفاده از نظریه شبکه کنشگران است.
روش‌شناسی پژوهش: پژوهش حاضر ازنظر استفاده از یافته‌ها کاربردی و ازنظر نوع روش پژوهش، کیفی است. با توجه به دانش‌افزایی و ارائه یک الگوی جدید نیز جهت‌گیری توسعه‌ای دارد. جامعه پژوهش موردنظر شامل پژوهش‌های مرتبط با موضوع و با نمونه همسان است که 3 مقاله را شامل می‌شود و در این زمینه نمونه‌گیری به عمل نیامد و نمونه و جامعه یکسان در نظر گرفته شد. سپس، با فن فراترکیب اجزای الگو تهیه و با رویکرد نظریه شبکه کنشگران الگوی نهایی ترسیم شد. درنهایت نیز با کسب نظر 5 خبره به‌وسیله مصاحبه، اهمیت اجزای الگو مورد تائید قرار گرفت.
یافته‌ها: یافته‌های پژوهش نشان داد رفتار اخلاقی در حسابرسان تحت تأثیر کنشگران انسانی و فنی است. کنشگران انسانی به گونه عام نظریه‌های اخلاقی و کنشگران فنی به‌صورت کلی فناوری اطلاعات را شامل می‌شود. نظریه‌های اخلاقی (کنشگران انسانی) نیز به دو بخش کلی نظریه‌های مبتنی بر کردار و نظریه‌های مبتنی بر فضیلت (فضیلت‌گرایی) تقسیم می‌شود. نظریه‌های مبتنی بر کردار نیز شامل مبتنی بر وظیفه (وظیفه گرایی)، مبتنی بر نتیجه (سودگرایی و دیگر گرایی)، مبتنی بر امر الهی (خیرگرایی) و مبتنی بر عدالت (عدالت گرایی) است. فناوری اطلاعات (کنشگران فنی) نیز شامل نظریه یکپارچه پذیرش و استفاده از فناوری توسعه‌یافته (انگیزه، امید به تلاش و تأثیرهای اجتماعی) است. یافته کلی پژوهش نشان داد اجزای کنشگران فنی و انسانی دارای تأثیر مثبت و معناداری بر گسترش رفتار اخلاقی در حسابرسان است.
اصالت/ارزش افزوده علمی: با توجه به اهمیت نظام‌مند کردن رفتار اخلاقی و تهیه الگوهای متناسب با محیط کشور، یافته‌های این پژوهش با داشتن پشتوانه نظری و کاربردی قوی می‌تواند به درک بهتر و تسریع در عملیاتی کردن رفتار اخلاقی حسابرسان کمک شایانی نماید و کنشگران انسانی و فنی و نقش مؤثر هر یک را به‌وضوح نشان دهد.

کلیدواژه‌ها

عنوان مقاله [English]

The Pattern of the Relationship between Ethical Philosophies and Information Technology with the Ethical Behavior of Auditors: Actors Network Theory (ANT) Approach

نویسندگان [English]

  • Hossein Rajabdorri 1
  • Hamidreza Vakilifard 2
  • Hojatolah Salari 3
  • Ali Amiri 3

1 Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.

2 Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.

3 Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.

چکیده [English]

Purpose: Ethics is a fundamental issue in the accounting and auditing profession and the application of IT-related approaches to the financial sciences is undeniable; therefore, the purpose of this study is to prepare a model and systematize the relationship between ethical philosophies and information technology with the ethical behavior of auditors using the ANT.
Methodology: The present study is applied in terms of using the findings and qualitative in terms of the research method. It also has a developmental orientation with regard to increasing knowledge and presenting a new model. The research population includes studies related to the subject with the same sample, which includes 3 articles, and in this regard, no sampling was done and the sample and the population were considered the same. Then, the final model is prepared with the meta-synthesis of the sample components with the ANT approach. Finally, the importance of the components of the model was confirmed by interviewing 5 experts.
Findings: Findings showed that ethical behavior in auditors is influenced by human and technical actors. Human actors generally include moral theories and technical actors in general include information technology. Ethical theories (human actors) are also divided into two general parts: action-based theories and virtue-based theories (virtuosity). Action-based theories also include duty-based (duty-oriented), outcome-based (utilitarianism and otherism), divine-based (benevolence), and justice-based (justice-oriented). Information technology (technical actors) also includes the integrated theory of acceptance and use of advanced technology (motivation, hope for effort, and social impact). The overall findings of the study showed that the components of technical and human actors have a positive and significant effect on the development of ethical behavior in auditors.
Originality/Value: Considering the importance of systematizing ethical behavior and preparing models appropriate to the country's environment, the findings of this study with strong theoretical and practical support can help to better understand and accelerate the implementation of auditors' ethical behavior and human and technical actors and shows the effective role of each one clearly

کلیدواژه‌ها [English]

  • Auditing Ethics
  • ethical theory
  • Philosophy of Ethics
  • Actors Network Theory (ANT)
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