List of Articles مدگرایی

• Open Access Article
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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
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  2 - Fashionism and Youth: An Emerging Social Problem
  Javad Maddahi Alireza Ghobadi
  Fashion is a pervasive concept in the life cycle of the contemporary world. A phenomenon that, more than any other group, seduces young people as its followers and seems to be an emerging social problem. The purpose of this study was to investigate the socio-cultural fa More

  Fashion is a pervasive concept in the life cycle of the contemporary world. A phenomenon that, more than any other group, seduces young people as its followers and seems to be an emerging social problem. The purpose of this study was to investigate the socio-cultural factors related to youth fashionism. The research method was survey and the statistical population of this research was the youth of Tehran. The sample size was 387 people which was obtained by using Cochran's formula and the sample was selected by multi-stage cluster sampling method. The data collection technique is combination of researcher-made and standard questionnaire that was evaluated for validity and reliability. The reliability measurement through Cronbach's alpha test shows an acceptable level. According to the findings of this study, there is a significant relationship between the variables of age, parental education, social class, personality, public media and social networks, religiosity and fashion. The results of regression analysis show that according to the adjusted coefficient of determination in the regression equation, 50.3% of the variance of the dependent variable is explained by independent variables. Individualism showed the strongest relationship with fashion. Also, in the section of structural equation path analysis, the model indices have an acceptable fit. Manuscript profile