جستجوی مقالات مرتبط با کلیدواژه « اخلاق سازمانی » در نشریات گروه « حسابداری »

Today's business requires social interactions and ethical considerations and the right culture. The requirement to make a profit does not justify immoral activities and neglect of socially acceptable practices. The main purpose of the present research was to measure the impact of Organizational Ethics and Culture on Auditor's professional using Structural Equation Modeling. The present research is a functional study in terms of objective from a type of descriptive. It is a field study in terms of data collection. The statistical population of the research is auditors and accountants. Sampling method has been simple random Sampling. The sample size was determined as 211 auditors and accountants using limited Cochran's formula. The data were analyzed using SPSS22 and structural equations modeling. The results of the study showed that organizational ethics have a significant effect on the auditor's judgment. Findings also showed that organizational culture has no significant effect on the auditor's judgment. Also, organizational culture has a significant effect on organizational ethics. However, organizational culture did not have a significant effect on the auditor's judgment. The results also indicate that organizational culture influences the auditor's judgment through organizational ethics.

The purpose of the present study is to enhance understanding of ethical frameworks and professional behavioral codes as well as how to use them in moral decision making. This practical research is a descriptive survey. The data collection tool was a questionnaire and the population under study were higher education students at universities in the province of Golestan from October to November 2021. 239 questionnaires were received from the population under study. First, the data were recorded in Excel and then, the relation between variables of the two hypotheses were analyzed by Smart PLS (version 3) and structural equation models. Regulations of the American Institute of Certified Public Accountants and the International Ethics Standards Board for Accountants, as professional codes for accountants, and Cheating Diamond, as decision making power of the accountants, are significantly effective in multiple ethical frameworks of accounting. In the accounting profession, moral issues are of great importance so that sensitivity level to active groups in this field, from the view of ethical and professional-behavioral codes, is doubled. Mutual relationship between society and profession creates a condition that should inevitably be obedient to accurate regulations to raise awareness of both groups to each other's rights. Since accountants are more exposed to professional codes and frameworks, they should behave as if they are observing global ethical laws. Therefore, accountants are obliged to obey some basic principles such as honesty, objectivity, professional qualification, required accuracy, confidentiality, and professional behavior.

Ethics is the prerequisite of every healthy society. In fact, each profession should possess its own appropriate ethical guidelines. The State Account Court also requires principles of professional ethics. So far, no ethical model suitable for this organization has not been presented. The purpose of the present study is to offer a multidimensional model design and validation for the professional ethics of the State Accounts Court. This is a qualitative and exploratory research. The model design is based on content analysis of the collected scientific texts (including articles and theses published in the field of professional ethics in Iran). It was done through in a library method. Then, using interviews with faculty members with a working experience in governmental organizations, middle managers of the State Accounts Court, and the working managers in the auditing organization selected in a purposive method, the research model was extracted. Next, using factor analysis method and PLS software, the validation of the above- mentioned model was performed. According to the research findings, the multidimensional model of professional ethics in the State Accounts Court owns 3 dimensions, 11 components, and 148 indicators. The dimensions and components of the professional ethics model in the State Accounts Court include spiritual ethics (religious component), individual ethics (value and behavior), social ethics (cultural and human responsibility), organizational ethics (inter/ intra organization), legal ethics (rules of the Court of Accounts as well as other laws), and environmental ethics (sustainability and observance of intergenerational rights). Moreover, the values ​​of factor load, T-Value, and Stone- Geisser index (Q2) all confirm the validity and quality of the model. This organization is directly influenced by moral and cultural values, and any non-compliance with ethics can distort its organizational mission. Thus, through drawing the organization's attention to ethical issues, the multi-dimensional model of professional ethics can prevent inefficient employee behaviors.

Ethical decision-making is a concept that is evident in organizational desirability and related goals. Consequently, this study examines it in line with the accounting and auditing profession, and this study aims to investigate the factors affecting ethical decision-making in the accounting and auditing profession according to domestic and foreign research.

This research is a meta-analysis, and the statistical population of the present study includes all articles relevant to the subject of ethical decision-making in the accounting profession in Iranian and foreign scientific research journals specified by particular criteria. The articles in its final review included 19 reviewed articles in this field. Data were analyzed using comprehensive version meta-analysis software (CMA2).

Regarding the study of factors affecting ethical decision making in the accounting and auditing profession, 18 variables of individual structure, social conditions, economic conditions, working conditions, age, formal membership, gender, organizational culture, experience, identity, work skills, ethical ideal, relativism, moral leadership, rules and regulations, work characteristics, education and personality traits are significant.

 All factors had a medium and high effect size, and in this regard, all categories affect ethical decision-making in the accounting and auditing profession. Among the studied factors, ethical ideals with the most significant effect size (0.71), organizational culture (0.69), and rules and regulations (0.68) are the most important influencing factors in terms of the highest coefficients of effect (more than 0.5)., and the effect of all categories was confirmed. By identifying different indicators and effective, ethical decision-making, this research can be a good way for the appropriate decision-making approach of accountants and auditors.