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Impact of Organization Internal Factors on Ethical Intensity of Accountants in Afghanistan

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  • Azimi, Mohammad Naim

Abstract

This study aims to investigate the correlation and consistency of the internal factors to organization that affect the ethical intensity of accountants at workplace in Afghanistan. To investigate this, an ethical scenario based questionnaire was developed and distributed to 250 professional and non-professional accountants who work in auditing and accounting firms in Afghanistan. For statistical analysis, ∂ Cronbach’s model is initially applied and it is further tested by KMO, Bartlett’s test and factor analysis to assure an accurate result. The statistical analysis reflects a highly reliable ∂ ≥ 0.9 of the data and indicates a strong correlation of the internal factors by + ≥ 0.68 (F1 through F10) that affect the ethical intensity of the accountants. The constructed null hypothesis is tested and on the basis of the statistical analysis and the result of study, it is therefore refuted.

Suggested Citation

  • Azimi, Mohammad Naim, 2015. "Impact of Organization Internal Factors on Ethical Intensity of Accountants in Afghanistan," MPRA Paper 69532, University Library of Munich, Germany, revised 10 Aug 2015.
    • Handle: RePEc:pra:mprapa:69532
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    References listed on IDEAS

    as
    1. Beverley Jackling & Barry J. Cooper & Philomena Leung & Steven Dellaportas, 2007. "Professional accounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(9), pages 928-944, October.
    2. Lee Parker, 2005. "Corporate governance crisis down under: Post-Enron accounting education and research inertia," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 383-394.
    3. World Bank, 2009. "Bhutan - Report on the Observance of Standards and Codes : Accounting and Auditing," World Bank Publications - Reports 3095, The World Bank Group.
    4. World Bank, 2009. "Afghanistan : Report on Observance of Standards and Codes - Accounting and Auditing," World Bank Publications - Reports 3200, The World Bank Group.
    5. Paul M. Healy & Krishna G. Palepu, 2003. "The Fall of Enron," Journal of Economic Perspectives, American Economic Association, vol. 17(2), pages 3-26, Spring.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Accounting Ethics; Empirical Research; Ethical Intensity; Ethical Fragility; Financial Scandals;
    All these keywords.

    JEL classification:

    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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