Sociology of ideological perspective, professional ethical commitment and value judgments of Iranian certified public accountant toward SDGs

Articles in Press

Document Type : Original Article

Authors

seyed alireza khezri ¹

Farzin Rezaei ²

¹ Department of Accounting, Qa .c., Isalamic Azad university, Qazvin, Iran

² Department of Accounting, Qa .c., Qazvin Branch, Qazvin, Iran.

10.22067/ijaaf.2026.98600.1652

Abstract

The public-interest mandate of the accounting profession depends on the consistent translation of ethical principles into everyday professional practice. While previous research has examined professional values, career motivations, and moral sensitivity in isolation, an integrated model that covers the entire ethical decision-making process from the initial recognition of ethical issues, through value-based reasoning, to an ultimate commitment to public service has remained conspicuously absent, especially among Certified Public Accountants (CPAs) operating in non-Western institutional contexts. The present study addresses this gap by testing a sequential structural model, using survey data collected from members of the Iranian Association of Certified Public Accountants and applying structural equation modelling. The proposed framework specifies that professional values, intrinsic career motivations, and prior exposure to unethical behaviour serve as antecedents to CPAs' ethical perceptions. These perceptions, in turn, are hypothesised to influence value-based judgments, which ultimately foster an orientation toward serving the public interest in line with Sustainable Development Goals 4, 8, and 16. The empirical results confirm all five research hypotheses: professional values and intrinsic career motivations exert a positive effect on ethical perceptions, whereas prior exposure to unethical behaviour negatively affects them. Ethical perceptions positively drive value-based judgments, and such judgments, in turn, strongly enhance public-service orientation toward the SDGs. The model also shows a satisfactory fit to the data. By bridging cognitive and behavioural ethics perspectives within a culturally distinct emerging economy, the findings offer practical, evidence-based recommendations for professional bodies, regulators, and accounting firms seeking to reinforce ethical commitment in environments

Keywords

Professional Ethical Commitment

Sustainable Accounting Ethics

Corporate Governance

SDGs Achievement

Subjects

• Sustainability

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