The Role of Public Accounting and Psychological Factors in Perceived Corruption

Abstract

Subject and Purpose of the Article: The purpose of this study is to investigate public accounting and psychological factors on perceived corruption considering the moderating role of perceived organizational support in the relationship between psychological factors and corruption among governmental accountants Research Method: This research is applied in terms of purpose and is considered descriptive-survey in terms of data collection and is a correlational research. The statistical population of this study is the governmental accountants of Alborz municipalities, which was collected based on the stratified random sampling method through a questionnaire. Statistical analysis of data was performed using structural equation modeling. Research Findings: The results of this study confirmed that different dimensions of governmental accounting and psychological factors are conversely associated with perceived corruption. The moderating role of perceived organizational support in the relationship between the psychological factors and perceived corruption was also confirmed such a way that perceived corruption decreased with increasing perceived organizational support Organizational support intensified the relationship between psychological-organizational factors and perceptual corruption. Conclusion, Originality and its Contribution to the Knowledge: Based on the results, it can be concluded that public accounting and psychological factors can be effective in reducing perceived corruption. The findings of this study can be effective in better understanding the factors affecting corruption in the municipalities and other institutions.

Keywords

• corruption
• public accounting
• perceived organizational support
• psychological factors
• structural equation modeling