Analyzing the Relationship between Components of Moral Intelligence and Organizational Virtue with the Performance of Independent Auditors

In auditing, it is expected that moral intelligence has a direct relationship with the performance of a professional. The present study was compiled with the aim of expressing the relationship between moral intelligence and organizational virtue with the productivity of auditors of the auditing organization.                 

The method of this research is applied in terms of its purpose, and descriptive-correlational in terms of data collection method, which is based on the structural equation model. The statistical population is all certified accountants and members of the certified accountant community in the auditing organization. The sampling method was total number, and finally 205 people completed the research questionnaires. In this research, Cameron et al.'s organizational virtue questionnaire, Lenik and Keel's moral intelligence, and Hersey and Goldsmith's productivity questionnaire were used. To analyze the data, descriptive statistics of mean and standard deviation, and inferential statistics of Kolmogorov Smirnov, Pearson, simple and multiple linear regression and structural equation model were used.

According to the results, moral intelligence and organizational virtue have a significant positive relationship with the productivity of auditors of the auditing organization, and the values of the factor loadings are the effect of moral intelligence on productivity (β=0.294) and the effect of organizational virtue on productivity (β=0.582). Also, the results of the structural equations showed that the model of the effect of moral intelligence and organizational virtue on the productivity of the auditors of the auditing organization is suitable.

Moral intelligence and organizational virtue can improve ability, understanding and recognition, support, motivation, feedback, credibility and adaptability and increase productivity.