إثر شدة الموقف الأخلاقي في عملية صنع القرار الأخلاقي دراسة ميدانية لطلبة المحاسبة في بعض الدول العربية ودول غرب أوروبا
Abstract
تهدف هذه الدراسة إلى دراسة دور بعض أبعاد شـدة الموقـف الأخلاقي وأثرها في عملية صنع القرار الأخلاقي لطلبة المحاسبة في بعـض البلدان العربية (ليبيا والمملكة الـسعودية) والأوروبيـة (أسـبانيا والمملكـة المتحدة)، وكذلك إجراء بعض المقارنات العملية بين تلك البلـدان. ولتحقيـق هدف الدراسة فقد وزعت استمارة الاستبيان المتضمنة مجموعة من الحـالات المحاسبية التي يمكن أن تواجه المحاسب عند تأديته لعمله بمنظمات ا لأعمـال على طلبة المحاسبة بعدد من الجامعات في تلك البلدان، وباسـتخدام بعـض الاختبارات الإحصائية المتقدمة مثل اختبار t وتحليل الانحدار المتعـدد تـم تحليل البيانات المجمعة واختبار فرضيات الدراسة.وقد أظهرت نتائج الدراسة وجود العديد من العلاقات الإيجابية ذات الدلالة المعنوية بـين أبعـاد شـدة الموقـف الأخلاقـي dimensions moral intensity)) ومراحل صنع القرار الأخلاقي (ethical decision making stages) قيد الدراسة. كما بينت الدراسة أن هناك علاقـة قويـة ذات دلالـة معنوية بين مراحل صنع القرار الأخلاقي نفسها المقترحة مـن قبـل Rest 1986. كما أوضحت نتائج الدراسة أن هناك فروقاً ذات دلالة معنويـة بـين مراحل صنع القرار الأخلاقي لطلبة المحاسبة العرب والأوربيين. من أبرز توصيات الدراسة ضرورة تـضمين بعـض المحـاور الدراسية الخاصة بالجوانب السلوكية الأخلاقية للعاملين بمنظمات الأعمال من خلال استعراض بعض الحالات المحاسبية العملية علـى طلبـة المحاسـبة، وضرورة إجراء المزيد من الدراسات والبحوث السلوكية الأخلاقية للعـاملين بالمنظمات الدولية والمنظمات الحكومية المختلفة وإجراء المقارنات الـسلوكية اللازمة بين بيئات الأعمال المختلفة حول العالم، لكي تساعد في فهم الـ سلوك الأخلاقي للعاملين في الشركات والمنظمات الدولية التي تعمـل فـي بيئـات تختلف ثقافتها عن موطنها الأصلي.
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