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        1 - An Investigation of Consequentialism and Ethical Conscientiousness with Emphasis on Kant's Theory in the Society of Iranian Certified Accountants and its Impact on Adherence to Auditors' Professional Behavior
        sherly Nematolahi   Mohamadreza Vatanparast
        Morality is a pervasive subject that covers all aspects of human life. Accounting is one of the most organized and disciplined professions in the world, and because of the type and nature of the services it offers, it must have a certain reputation. The continuation of More
        Morality is a pervasive subject that covers all aspects of human life. Accounting is one of the most organized and disciplined professions in the world, and because of the type and nature of the services it offers, it must have a certain reputation. The continuation of this credibility and its validity and reliability depends on the intellectual and practical commitment of the members of the profession to its ethical and ethical standards. One of the fundamental issues in the philosophy of ethics in accounting is the discussion of the standard of ethical action and the evaluation of auditors' voluntary actions ethically. In this context, throughout history, numerous schools of thought and philosophers have emerged, one of which is Kant's moral school and moral consequentialism. In the first step, this research has investigated the place of ethical philosophies in formulating such professional behavior through library method. In the second step, using the survey method, it analyzes the auditors' views. Ethical responsibility and ethical consequence have a significant effect on the level of adherence to auditors' professional conduct. Adhering to two ethical dimensions of ethical duty and ethical consequence can also encourage auditors in the process of conducting ethical boundaries, including ethical duty-making and the result of the work presented in a way that will be relevant and credible to all. And this is related to moral consequentialism. Manuscript profile
      • Open Access Article

        2 - Relationship between moral conscientiousness and Achievement goal: The mediating locus of control
        Mohsen Arbezi farhad khormaei
        This study aims to examine the relationship between moral conscientiousness and goals of progress with source-mediated control. This research was a descriptive-correlational study. The statistical population of the study consisted of undergraduate students of Shiraz Uni More
        This study aims to examine the relationship between moral conscientiousness and goals of progress with source-mediated control. This research was a descriptive-correlational study. The statistical population of the study consisted of undergraduate students of Shiraz University, from which 440 students (221 girls) and (219 boys) were selected through multistage cluster random sampling. They responded to task-oriented ethics questionnaires, locus of control, and goals of progress. To respond to the research hypotheses, path analysis was used in structural equation modeling. The results showed that although conscientious and trustworthy with all three achievement goals performance approach, mastery approach & mastery avoidance Have a positive and significant relationship; But with performance approach the relationship is greater. The results also showed that locus of control can mediate the relationship between moral conscientiousness and achievement goal. The results of this study contribute to the development of theoretical knowledge about the antecedent role of moral conscientiousness and locus of control in relation Achievement goal. Also, in practical terms, the implication of the research results is that by moral character, conscientious, and trustworthy (locus of control) can help develop appropriate development goals. Manuscript profile
      • Open Access Article

        3 - Investigating the Mediating Role of Organization-Based Self-Esteem in the Effect of Conscientiousness & Agreeableness on Task Performance & Organizational Citizenship Behavior in Employees of the National Iranian Drilling Company
        Mohammad Bagher  Kajbaf sima parizadeh Sahar  Savadkouhi Saba Gheysari
        The aim of this study was to, investigated the mediating role of organization-based self-esteem in the effect of conscientiousness & agreeableness on task performance and organizational citizenship behavior. The sample of study was 234 employees of the National Iranian More
        The aim of this study was to, investigated the mediating role of organization-based self-esteem in the effect of conscientiousness & agreeableness on task performance and organizational citizenship behavior. The sample of study was 234 employees of the National Iranian Drilling Company who were selected using stratified random sampling. In this study, was used standard questionnaires such as personality characteristics (NEO), job performance, organizational citizenship behavior, & organization-based self-esteem, & for analyzing data, was used Path Analysis Method. The research model test showed the good fitted of the model. Examination of the direct effects indicated that conscientiousness & agreeableness have a significant & positive effect on task performance, organizational citizenship behavior, & organization-based self-esteem, & organization-based self-esteem has a significant & positive effect on task performance, & organizational citizenship behavior. Also, the indirect effects test showed that organization-based self-esteem has mediating role in the effect of conscientiousness & agreeableness on task performance & organizational citizenship behavior. Accordingly, with regard to variables such as conscientiousness, agreeableness & increase of organization-based self-esteem, the rate of task performance, & employees’ organizational citizenship behavior could be increased. Manuscript profile
      • Open Access Article

        4 - Relationship between Moral Conscientiousness and Achievement Goal: The Mediating Locus of Control
        Mohsen Arbezi Farhad Khormai
        This study aims to examine the relationship between moral conscientiousness and goals of progress with source-mediated control. This research was a descriptive-correlational study. The statistical population of the study consisted of undergraduate students of Shiraz Uni More
        This study aims to examine the relationship between moral conscientiousness and goals of progress with source-mediated control. This research was a descriptive-correlational study. The statistical population of the study consisted of undergraduate students of Shiraz University, from which 440 students (221 girls) and (219 boys) were selected through multistage cluster random sampling. They responded to task-oriented ethics questionnaires, locus of control, and goals of progress. To respond to the research hypotheses, path analysis was used in structural equation modeling. The results showed that although conscientious and trustworthy with all three achievement goals performance approach, mastery approach & mastery avoidance Have a positive and significant relationship; But with performance approach the relationship is greater. The results also showed that locus of control can mediate the relationship between moral conscientiousness and achievement goal. The results of this study contribute to the development of theoretical knowledge about the antecedent role of moral conscientiousness and locus of control in relation Achievement goal. Also, in practical terms, the implication of the research results is that by moral character, conscientious, and trustworthy (locus of control) can help develop appropriate development goals. Manuscript profile