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Examining the Relationship between Intrinsic and Extrinsic Religiosity and Peer Influence on Moral Recognition, Judgment, and Intention | ||
| Religion, Management, & Governance | ||
| مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 26 بهمن 1404 | ||
| نوع مقاله: Article | ||
| شناسه دیجیتال (DOI): 10.30497/rmg.2026.249841.1053 | ||
| نویسندگان | ||
| Akram Taftiyan* 1؛ Omid Komoripanah Yazdi2 | ||
| 1Associate Professor, Department of Accounting, Faculty of Market & Business, Islamic Azad University, Yazd, Iran | ||
| 2Msc. Student, Accounting Department, Faculty of Market & Business, Islamic Azad University, Yazd, Iran | ||
| چکیده | ||
| The Expansion of Ethical Challenges in the Accounting Profession and the Growing Societal Sensitivity to Unethical Behaviors Have Further Highlighted the Necessity of Investigating Factors Influencing Ethical Decision-Making. The present study aims to examine the impact of intrinsic and extrinsic religiosity, as well as peer influence, on the three stages of ethical decision-making: ethical recognition, ethical judgment, and ethical intention. Relying on Rest's (1986) ethical decision-making model, this research employs a quantitative methodology and partial least squares structural equation modeling (PLS-SEM). Data were collected by distributing a validated questionnaire among university faculty members in the field of accounting. The findings revealed that both intrinsic and extrinsic religiosity have a significant positive effect on ethical recognition, judgment, and intention. Within the Iranian cultural context, even extrinsic religiosity, due to the normative role of religion, strengthens ethical orientation. Furthermore, peer influence emerged as the strongest factor affecting all stages of ethical decision-making—a finding that underscores the importance of group structures and social norms in shaping ethical behavior. The internal pathways of Rest's model were also confirmed, demonstrating the effect of ethical recognition on ethical judgment and the effect of ethical judgment on ethical intention, with the mediating role of ethical judgment being substantiated. The results indicate that ethical decision-making is the product of the simultaneous interaction of individual religious inclinations and social forces stemming from the peer environment. These findings have significant implications for designing professional ethics training programs, enhancing ethical organizational cultures, and strengthening social mechanisms that support ethical behavior. | ||
| کلیدواژهها | ||
| Intrinsic and Extrinsic Religiosity؛ Moral Recognition؛ Moral Judgment؛ Moral Intention | ||
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آمار تعداد مشاهده مقاله: 9 |
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