Ethical Reflections

Ethical Reflections

The Relationship between Ethical Orientations and Tendency to Commit Research Violations with the Moderating Role of Individual Independence

Document Type : Original Article

Author
Postdoc in Accounting, Vice-Chancellor for Development, Resource Management and Planning, Fasa University of Medical Sciences, Fasa, Iran.
10.30470/er.2026.2061265.1435
Abstract
The present study aimed to examine the relationship between ethical orientations and the propensity for research misconduct, with the moderating role of individual autonomy, among graduate accounting students and graduates in Iran. This study employed a descriptive-correlational research design. The statistical population consisted of master's and doctoral students and graduates in accounting across the country. A total of 174 participants were selected through convenience sampling. Data were collected using standardized questionnaires. The study was conducted in 2024. The proposed research model, comprising four hypotheses, was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings indicated that consequentialist ethical orientation was negatively and significantly associated with the propensity for research misconduct among graduate accounting students and graduates. Likewise, deontological ethical orientation showed a significant negative relationship with the propensity for research misconduct. Furthermore, individual autonomy played a significant moderating role by strengthening the negative relationships between ethical orientations and the propensity for research misconduct. In other words, higher levels of individual autonomy intensified the inhibitory effects of both ethical orientations on the propensity for research misconduct. These findings highlight the importance of fostering ethical orientations and promoting individual autonomy as complementary mechanisms for reducing the propensity for research misconduct. Strengthening these factors may contribute to enhancing the integrity, credibility, and trustworthiness of academic research and, consequently, support the advancement of scientific knowledge.
Keywords
Subjects

Article Title Persian

رابطه جهت‌گیری‌های اخلاقی و تمایل به تخلف پژوهشی با نقش تعدیلگر استقلال فردی

Author Persian

حسین رجب دری
پسادکتری حسابداری، معاونت توسعه، مدیریت منابع و برنامه ریزی، دانشگاه علوم پزشکی فسا، فسا، ایران
Abstract Persian

هدف این پژوهش، مطالعه رابطه جهت‌گیری‌های اخلاقی و تمایل به تخلف پژوهشی با نقش تعدیلگر استقلال فردی در دانشجویان و دانش‌آموختگان حسابداری کشور است. پژوهش حاضر، توصیفی- همبستگی است و جامعه آماری آن شامل دانشجویان و دانش‌آموختگان تحصیلات تکمیلی کارشناسی ارشد و دکتری رشته حسابداری در کشور بود. نمونه برگزیده شامل 174 نفر است که با استفاده از نمونه‌گیری در دسترس انتخاب و برای بررسی متغیرهای پژوهش از پرسش‌نامه استاندارد استفاده شد. همچنین، دوره زمانی موردمطالعه سال 1403 است. برای تحلیل یافته‌ها نیز در قالب 4 فرضیه از روش معادلات ساختاری توسط نرم‌افزار Smart PLS، استفاده شد. یافته‌های آزمون فرضیه‌های پژوهش نشان داد که بین جهت‌گیری اخلاقی نتیجه‌گرا و تمایل به تخلف پژوهشی در بین دانشجویان و دانش‌آموختگان تحصیلات تکمیلی حسابداری کشور، رابطه منفی و معناداری وجود دارد. همچنین، بین جهت‌گیری اخلاقی وظیفه‌گرا و تمایل به تخلف نیز رابطه منفی و معناداری مشاهده شد. افزون بر آن با حضور استقلال فردی به‌عنوان متغیر تعدیلگر، اثر منفی مشاهده‌شده بر رابطه‌های ذکرشده به‌صورت منفی تقویت می‌شود. بدین معنی که استقلال فردی، رابطه منفی بین متغیر مستقل و وابسته را تقویت می‌کند. باتوجه‌به یافته‌ها در راستای کاهش تخلف‌های پژوهشی ازآنجاکه جهت‌گیری‌های اخلاقی موجب کاهش و استقلال فردی موجب تعدیل آن می‌شود، توجه به آن از اهمیت زیادی برخوردار است تا بتوان باتوجه‌به یافته‌های پژوهش‌هایی که می‌تواند به ایجاد چشم‌انداز و توسعه علمی کمک کند، قابلیت اتکای بیشتری داشت.

Keywords Persian

جهت‌گیری اخلاقی
نتیجه گرایی
وظیفه‌گرایی
اخلاق پژوهش
استقلال فردی
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  • Receive Date 20 May 2025
  • Revise Date 04 August 2026
  • Accept Date 06 August 2026