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The influence of coercive isomorphism on corporate social responsibility reporting and reputation

  • Ahmad Modarres
  • Afsaneh Rafiee
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    Purpose – The purpose of this paper is to determine the extent to which Iranian accountants think ethically. Furthermore, the paper aims to elaborate on the factors influencing the level of Iranian accountants' ethical decisions. Design/methodology/approach – The method used is a quantitative design. Data were collected via a structured questionnaire from a sample of students from four universities in Iran. Findings – Among the factors correlated with students' ethical decision making are gender, level of education, work experience, and familiarity with the Iranian Association of Certified Public Accountants' Code of Ethics. Originality/value – As no study has previously been conducted on Iranian accountants' ethical decision making, this study was initiated in order to gain an insight into it.

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    Article provided by Emerald Group Publishing in its journal Social Responsibility Journal.

    Volume (Year): 7 (2011)
    Issue (Month): 2 (February)
    Pages: 136-144

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    Handle: RePEc:eme:srjpps:v:6:y:2010:i:2:p:136-144
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    1. Loeb, Stephen E., 1984. "Codes of ethics and self-regulation for non-public accountants: A public policy perspective," Journal of Accounting and Public Policy, Elsevier, vol. 3(1), pages 1-8.
    2. Erwin Waldmann, 2000. "Teaching ethics in accounting: a discussion of cross-cultural factors with a focus on Confucian and Western philosophy," Accounting Education, Taylor & Francis Journals, vol. 9(1), pages 23-35.
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