Investigating the Effect of Religious Orientation on Decision Making Approach of Financial Managers

Ethical decisions among accounting professionals are still considered as an issue important, because accounting fraud will never be stopped and will affect accounting. The literature on business ethics tends to refer to religious affiliation as an indicator of ethical behavior in financial decision-making approaches. The main purpose of this research is The impact of religious orientation on decision-making of financial managers. The present study was applied in a correlational approach and the required data were collected using a questionnaire and a financial scenario from a statistical society including ۲۰۰ financial managers Companies accepted in Tehran Securities Exchange during the period of ۲۰۱۷and using the minimum structural equations Squares have been analyzed. We investigate this cause, in order to identify the effect of religious orientation on decision-making approach of financial managers including utilitarianism, hermeneutical pragmatism, deontological the probability of a causal relationship between variables. The results show that the extrinsic religious orientation, has a significant and positive effect on pragmatic approach (selfishness). In addition, in financial directors with extrinsic religious orientation, the strongest approach is pragmatic decision making, and its weakest hermeneutical.

Keywords:

Religion and conscience , Financial behaviors , Ethics in accounting , Religious orientation , Decision-making approaches