Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Title: 
Author(s): 

Issue Info: 
  • Year: 

    0
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    -
Measures: 
  • Citations: 

    0
  • Views: 

    410
  • Downloads: 

    0
Keywords: 
Abstract: 

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Title: 
Author(s): 

Issue Info: 
  • Year: 

    0
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    -
Measures: 
  • Citations: 

    0
  • Views: 

    887
  • Downloads: 

    0
Keywords: 
Abstract: 

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    1-7
Measures: 
  • Citations: 

    0
  • Views: 

    1043
  • Downloads: 

    0
Abstract: 

Background: Observing human's status, arise reverence and maintaining morals for him. Looking after human's right base on moral advices originates from Islamic instructions which has been a significant factor in the process of shaping Iran architecture and has always been effective in nature of traditional buildings and its process of development. The present paper asks this question: how is the representation of moral advices rotted from Islamic instructions in the architecture of traditional houses? In answer to this question, houses with characteristics of traditional and architectural oeuvre which are in hot and dry climate have been selected as research samples. In this paper moral advices are in position of independent variable which operates on skeletal structure of the house as a dependent variable. Conclusion: Results demonstrate moral advices in the architecture of traditional houses were highly regarded and it was represented as observing privacy and confidentiality, not having eyesight-within the house, importance of hospitality, goodness of being in neighborhood, neighborhood's rights, prodigality avoidance and regarding frugality.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    8-14
Measures: 
  • Citations: 

    0
  • Views: 

    684
  • Downloads: 

    0
Abstract: 

Background: Cooperatives as distinct forms of business rely upon members to work together towards collective goals. Trust is the heart of an agricultural cooperative. Ethics provides the foundation for trust that must be present for cooperation to occur. This study explains why ethics is important to the success of cooperatives and what boards of directors and managers can do to strengthen it. Emphasis upon ethical business conduct may help distinguish cooperatives from other types of business while at the same time reinforcing membership commitment and loyalty. This study considers the challenges and solutions of professional ethics in the agricultural cooperatives. Conclusion: Extreme pressure on managers to obtain higher savings with lower prices, run the cooperative like a private business by the number of managers, the large number of competitors and the lack of customer, the increasing complexity in the market and the number of cooperatives, requirement of restructuring the agricultural sector and reducing the profitability of farms are the most important causes and stimulus of unethical behavior in the management of agricultural cooperatives. The majority of agricultural cooperatives faced with Immoral challenges such as shirking responsibilities, business dealing with relatives, friends, sales incentives, pricing, illegal business practice. Ethical management, issue identification, values clarification, effective decision making, organizational supports and commitment are the most important ethical organizational activities to improve ethical processes in the agricultural cooperatives.

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Author(s): 

Shohani Ahmad | mayeli faezeh

Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    15-21
Measures: 
  • Citations: 

    0
  • Views: 

    699
  • Downloads: 

    0
Abstract: 

Background: Current study Look into ethical considerations in association with concepts of justice and freedom from the perspective of realism and liberalism in the human rights charter. From a long time ago achieve freedom and justice and determine their limits was one of the most important moral and intellectual concerns of human; but after second world war governments, nations and thinkers paid special attention to human rights, freedom and justice. Question of current study is based on this whether two school views have been accompanied with ethical considerations to set up freedom and justice in human rights charter. The research hypothesis is that concepts of freedom and justice in human rights charter is derived from the thoughts of liberalism and realism. In this research were analyzed two views of the two schools. Information gathering method and check them in current study has been library and descriptive and analytical. Conclusion: International human rights are part of international systems. Human rights have undergone various developments since its adoption by the United Nations. Liberalism is one of the ruthless advocates of human rights among various schools in the theory of international relations. Liberals advocate the concepts of freedom, equality, individuality and rationality, and focus on humanity. For liberals, behavior is more important than speech, and true human desires must be respected. For liberals, commitment to freedom and equality is one of the most important values.

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Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    22-29
Measures: 
  • Citations: 

    0
  • Views: 

    600
  • Downloads: 

    0
Abstract: 

Background: Guarantee of property rights increases economic freedom and prevent moral hazards in the community. In order to achieve development, it is seriously felt paying attention to restoration and preparation of necessary substrates including justice system and economic which leads from lack of economic ethics. The purpose of this study is to investigate the relationship between moral hazard and property rights. Method: The research method is descriptive-correlation. The statistical population of the study consists of all countries with a ranking of property rights; Iran was selected as an example during the period of 2008-2016 through targeted non-random sampling. Measurement tool was data from the international property rights organization and the international transparency institute. Data were analyzed by the Levenberg-Markardt method, Bayesian and conjugate gradient networks and neural network analysis of perceptron and artificial intelligence. Results: The fitting of a research model has been approved that the relationship between moral hazard and property rights. Also, using sensitivity analysis, intellectual property rights, legal and political environment, and physical property rights respectively have the greatest impact on moral hazard. Conclusion: When property rights are guaranteed to create a framework in society which ensures the people property, in these circumstances, any factor that is theoretically cause the individual property rights should be violated or that the expectation of people affected by the decline in confidence reduce to the economic activity of desire to contract may interpreted considered to violate property rights and cause moral hazard and risk taking on the increase.

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Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    30-37
Measures: 
  • Citations: 

    1
  • Views: 

    985
  • Downloads: 

    0
Abstract: 

Background: Today, ethics is always one of the most important issues in the community that is attended by many educational systems in the world. So the main purpose of this research is reflecting of the professional ethics in undergraduate nursing curriculum. Method: This research method is survey. The Statistical population includes third, fourth and fifth years of undergraduate nursing students of Islamic Azad University of Tabriz branch that they were 150 students and according to Morgan table the sample size was 108 students which are selected via randomly multi-stage cluster sampling. Data are collected in regard to self-made questionnaires. In order to analyze variables in descriptive statistics indicators like frequency, mean standard deviation and pie chart as well as in referential statistics one sample t-test and Friedman ranking are applied. Results: The findings showed that at the level of statistical error 0/05 and given the significant amount (0/001) and that is less than 0/05, and also considering that all are greater than t table (1/96), it could be argued that the null hypothesis is rejected. Friedman test results showed that loyalty component with an average of 7/25 is in the highest rank and desire for excellence and competitiveness with an average of 3/21 is in the lowest rank. Conclusion: From the view of students, professional ethics in the nursing curriculum has reflected relatively favorable. Also, the elements of professional ethics like as loyalty, responsibility and honesty is most reflected in the nursing curriculum.

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Author(s): 

HEMMATI FATEMEH | MAHDAD ALI

Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    38-44
Measures: 
  • Citations: 

    0
  • Views: 

    607
  • Downloads: 

    0
Abstract: 

Background: Adaptive performance as the newest concept in the field of performance and as a result of rapid changes in the world of work is of special interest. Accordingly, the purpose of this research was to study the relationship between ethical leadership and adaptive performance with considering the mediating role of intrinsic motivation. Method: the study is a descriptive-correlation research. The study population includes all employees of a large organization affiliated to Tehran Municipality with 832 employees, in the spring of 2017, among them, 270 were selected through convenience sampling. Data accumulated by questionnaires and were analyzed using Pearson correlation coefficient and Structural Equation Modeling (SEM). Results: Results show that there are positive significant relationship between ethical leadership with intrinsic motivation and adaptive performance and also between intrinsic motivation with adaptive performance (P > 0/01). In addition, the functioning of the structural equations showed significant relationship in a series of chain relations between ethical leadership with intrinsic motivation (β =0. 19, P<0. 01) and intrinsic motivation with adaptive (β =0. 48, P<0. 01). Conclusion: The results of this study suggest that adaptive performance could be increased through ethical leadership and intrinsic motivation.

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Author(s): 

AGHIGHI ALIREZA

Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    45-53
Measures: 
  • Citations: 

    0
  • Views: 

    357
  • Downloads: 

    0
Abstract: 

Background: The purpose of this study is to investigate the relationship between ethical values on customer’ s satisfaction and customer loyalty with the emphasis on the mediating role of organizational citizenship behavior in branches of TEJARAT Bank city of Hamedan. Method: The present study was a descriptive-correlation research. The statistical population of this research includes 35460 of customer branches of TEJARAT Bank city of Hamadan. The sample size includes 380 people based on Morgan table using simple random sampling method. For collecting data, four questionnaires were used and the proposed model was analyzed using structural equations modeling. Results: The results of structural equation modeling showed that ethical values predict 83% of organizational citizenship behavior, ethical values predict 68% of customer satisfaction, ethical values predict 48% customer loyalty, organizational citizenship behavior predict 25% customer satisfaction and organizational citizenship behavior predict 26 % of customer loyalty. Conclusion: Organizations by creating and strengthening ethical behaviors and organizational citizenship behavior help to provide better services and thus improve customer satisfaction and loyalty.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    54-61
Measures: 
  • Citations: 

    0
  • Views: 

    673
  • Downloads: 

    0
Abstract: 

Background: Today, universities for maintaining their human resources as a capable intellectual capital require a new form of leadership which is an honest, trustworthy, fair and thoughtful in the sight of its crew so that he can increase the level of interest among employees and retrofit the individual-organization relationship toward the efficiency of the organization. Therefore, the purpose of research is to investigate the effect of ethical intelligence and ethical leadership on job involvement with mediating role of person-organizational proportionality and individual-organization uniqueness. Method: Research method is descriptive-correlation. Statistical population includes the entire faculty members of Bu Ali University which are 391 in number. Sample size is based on Cochran formula and is calculated by using stratified random sampling method (n=178). Data were gathered by four questionnaires. Data were analyzed by Pearson Correlation and structural equation model. Results: Findings show that among ethical intelligence factors, responsibility and among ethical leadership factors, trustfulness is the predictor of organization-individual uniqueness Conclusion: There is a significant relationship between ethical intelligence and ethical leadership with mediating role of organization-individual uniqueness. Therefore, it is important for higher education institutions and educational managers to pay attention to the critical variables “ ethical intelligence” , “ ethical leadership” and “ organization-individual uniqueness” in order to increase intellectual capital interest and their empowerment, absence reduction and their relocating.

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Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    62-68
Measures: 
  • Citations: 

    1
  • Views: 

    1257
  • Downloads: 

    0
Abstract: 

Background: Professional ethics has had an important role in the world and organizations. The purpose of this study was to investigate the relationship between professional ethics, organizational spirituality and creativity among staffs of Payam-e-Noor University of Kermanshah. Method: The research method is descriptive survey. The statistical population of this research consists of 380 employees (administrative and scientific) of Payam-e-Noor University of Kermanshah which 191 people were selected using Cochran formula. The data collection tool is a questionnaire. Validity of the questionnaire was confirmed by 3 faculty members, and its reliability with Cronbach's alpha for professional ethics, organizational spirituality and creativity of staff was 87%, 88% and 86%, respectively. Data were analyzed by linear regression and structural equation. Results: The results of linear regression and step-by-step regression at the level of 95% indicated that professional ethics with organizational spirituality variables (0. 534) and creativity of employees (0. 445) and organizational spirituality with creativity of employees (0. 545) have a positive and significant relationship. On the other hand, the results of the research showed that organizational spirituality is related to professional ethics and creativity of mediators (0. 579). In this research, a structural equation model was used to test the conceptual model of the research. The results indicate that the fitting (RMSEA = 0. 03 and CFI = 0. 97) was desirable for the model and therefore presented as an empirical model. Conclusion: The University should pay close attention to the role of professional ethics and organizational spirituality in increasing creativity.

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Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    69-76
Measures: 
  • Citations: 

    0
  • Views: 

    378
  • Downloads: 

    0
Abstract: 

Background: Despite the investments that done regarding fraud detection processes and tools around the world, research has recognized whistleblowers as an important source of fraud detection. Various regulatory strategies have been employed recently in corporations in order to protect the whistleblowers. One of these strategies is providing financial incentives. This study is an attempt to investigate the role of financial incentives and seriousness in motivating the accountants and auditors to expose unethical issues. Method: This is an applied research in terms of goal and a descriptive-correlation research in terms of nature. The study population includes accountants and auditors in Shiraz and the sample was selected using Cochran formula. The data collected with questionnaire and analyzed using regression method. Results: The results showed that there is a direct relationship between financial incentives and whistle blowing intentions. Based on results, seriousness of an unethical action increases whistle blowing intentions but affects the role of financial incentives and adjusts its effects. Conclusion: Financial incentives increase people's tendency to expose unethical actions. However, the role of these incentives becomes less important when the unethical action is considered serious. Therefore, to enhance the effectiveness of internal controls, we should note that financial incentives are not effective in all cases; they are effective when the unethical actions are less serious. The reason is that the people dealing with serious issues would report unethical acts without financial incentive.

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Author(s): 

pourhasan somayeh

Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    77-85
Measures: 
  • Citations: 

    0
  • Views: 

    386
  • Downloads: 

    0
Abstract: 

Background: The social capital, cultural capital and professional ethics are accounted as the essential advantages in achieving success in the organizations. The purpose of this study is to model the relationship between social capital, cultural capital and professional ethics in the commercial companies with an emphasis on the food industry. Method: The present research is an applied and descriptive-correlation research. The statistical population consists of active companies in the food industry. 384 managers and employees were selected as samples using stratified random sampling method and Cochran formula. The instrument for collecting information in this research was Social Capital Inventory of Nahapit and Ghashal, Bourdieu Cultural Capital Inventory and the Professional Ethics Inventory of Kreston et al. After collecting the data from the aforementioned questionnaires it was coded and using from analyzed regression method. Finally, the research model was confirmed using factor analysis. Results: The results of analysis showed that the structural dimension of social capital, the relation dimension of social capital, the cognitive dimension of social capital, the embodied cultural capital, the objective cultural capital, and the institutionalized cultural capital predict the professional ethics variance by 73%, 92%, 93%, 94%, 965 and 89%, respectively. The total of 6 variables included in the model predict 89% of the amount of professional ethics in the sample Conclusion: Finally, the results of relationships between variables indicted that the intended model possesses a good fit in the research area.

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Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    86-94
Measures: 
  • Citations: 

    0
  • Views: 

    530
  • Downloads: 

    0
Abstract: 

Background: Quality is a critical factor for organizations in order to maintain their competitive position in complex environments, and improving the service quality is the first step for achieving competitiveness in enterprises. Hence, this study tries to investigate the effect of moral intelligence on service quality with the mediating role of commitment in Telecommunication Company of Mashhad. Method: This study is applicable in terms of goal and descriptive-correlation research in terms of data collection. The study population comprises of 236 employees of Telecommunication Company of Mashhad and 146 employees were chosen with proportional sampling. Data were collected using three questionnaires include moral intelligence, organizational commitment and quality of services provided. In this study, Pearson correlation, confirmatory factor analysis and structural equation modeling analysis were used for data analysis and hypothesis testing method partial least squares (PLS) through software Smart PLS. Results: Among moral intelligence components, generosity impact on the quality of the services was not confirmed. Finally, it was found that the dimensions of organizational commitment, affective commitment, continuous commitment and normative mediates the relationship between moral intelligence and service quality. Conclusion: Moral intelligence has significant positive impact-directly and indirectly-on quality of services provided with the mediating role of organizational commitment.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    95-102
Measures: 
  • Citations: 

    0
  • Views: 

    781
  • Downloads: 

    0
Abstract: 

Background: Shared leadership style is one of the important organizational variables that affect employees' organizational commitment. This study tries to explain the relationship between shared leadership and commitment as a moral principle among faculty members of Urmia. Method: The research was conducted by descriptive-correlation method. 183 members faculty were selected randomly as study sample. To collect research data, two standard questionnaires were used: shared leadership and organizational commitment. Data were analyzed by the Pearson correlation coefficient and multiple regressions. Results: The results show that (A) there is a significant positive relationship between shared leadership and organizational commitment. (B) Components of shared leadership (transformational leadership, transactional leadership, leadership empowerment of individual and group) can be positive dimensions of organizational commitment (emotional commitment, continuous commitment and normative commitment) to predict. Conclusion: The use of participatory leadership style improves performance and increases the organizational commitment of faculty members.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    103-109
Measures: 
  • Citations: 

    1
  • Views: 

    542
  • Downloads: 

    0
Abstract: 

Background: The purpose of this study was to analyze the mediator role of academic hope in the relationship between professional ethics in teaching and academic performance in physical education students. Method: Study is applicable and the research method was descriptive-correlation. Statistical population of this study comprised all undergraduate and postgraduate students in Physical Education (207 students) in Mohaghegh Ardabil University, among this population, by using Morgan table and available sampling method, 180 students were selected. For data collection, professional ethics in teaching questionnaire, academic hope questionnaire and academic performance questionnaire were used. The content validity of the questionnaire was approved and reliability of questionnaires respectively 0/88, 0/85 and 0/78 is obtained. SPSS 22 software was utilized in order to analyze the collected data (mean, standard deviation, Pearson coefficient, and Structural Equation Method). Results: The results indicate that the relationship between professional ethics with academic hope and academic performance was significant and respectively with (β =0/53) and (β = 0/36) have direct effect. Also, academic hope (β =0/47) affects on academic performance directly. The mediating role of academic hope in the relationship between professional ethics and academic performance (β =0/16) was also significant. Conclusion: Therefore, it can be concluded that professional ethics in teaching and academic hope may be taken into account as one of the important factors on academic performance.

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Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    110-116
Measures: 
  • Citations: 

    0
  • Views: 

    900
  • Downloads: 

    0
Abstract: 

Background: Since principals have many responsibilities in schools, maybe their most great responsibility is creating passion and appropriate atmosphere in teachers. From introducing of organizational ethics atmosphere, a few researches have been conducted about mentioned variable in relation to other variables. So, present research was aimed at explaining the role of professional ethics in career engagement of teachers by mediation of organizational identity. Method: Method of this study was descriptive-correlation. Statistical population of the study consists of all teachers in Ardebil’ schools (n= 5750). Among the teachers, 360 members were selected according to Kerjsi and Morgan table by stratified random sampling method as statistical sample. In order to collect data, three standardized questionnaires was used. The collected data were analyzed by using first and second phase of confirmative factor analysis and standard coefficients in SPSS and Lisrel’ s software. Results: Research findings showed that all of the relationships between variables and constructs was significant and confirmed, and structural relationships of variables were more than error level of 0/05 and 1/96. Conclusion: Findings showed that professional ethics has a high path coefficient with the organizational identity variable, so it can be considered as efficient and strong factor for enhancing career engagement of teachers in schools indirectly.

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Author(s): 

ziaoddini mohammad | MORADI SHAHR BABAK Mohammad reza

Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    117-124
Measures: 
  • Citations: 

    0
  • Views: 

    756
  • Downloads: 

    0
Abstract: 

Background: Today, by complexity in organizations and new attitudes towards the empowerment of staffs, the role of organizational adaptability and participation in increasing the efficiency and effectiveness of the organization has been revealed. With regard to the importance of positive feelings in improvement of organizations, managers have to pay attention on creating an ethical work climate and staffs’ participation. This survey examines the relationship between organizational participation and organizational adaptability with organizational effectiveness and mediating role of organizational ethics Method: This research is descriptive-correlation study. The population in this research includes all employees and faculty members of Vali-E-Asr University of Rafsanjan (N= 270). The sample consists of 159 subjects, which were selected by random sampling. Data were collected by four questionnaires: participation‚ organizational adaptability‚ organizational effectiveness and organizational ethic. Data were analyzed by SPSS software to determine the spearman correlation coefficients and the moderate role of variable. Results: Results show that there is a positive relationship between organizational participation and organizational adaptability with organizational effectiveness and organizational ethics. In addition, the mediating role of organizational ethics in relationship between organizational participation and organizational adaptability is significant. Conclusion: The results of this study suggest that organizational participation and organizational adaptability and organizational ethics are good predictors for organizational effectiveness and have to provide the necessary backgrounds to strengthen them.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    125-132
Measures: 
  • Citations: 

    0
  • Views: 

    2122
  • Downloads: 

    0
Abstract: 

Background: Most of learning occurs in formal training within schools and effective school systems require the right combination of suitable educational resources and facilities, ethical orientation of school climate and students who are ready to learn. Therefore, the current study aimed to investigate the role of ethical climate on students’ sense of belonging to school and academic achievement. Method: This study was conducted by descriptive-correlation method. The statistical population of this study consisted of all students who were studying in second grade high schools in Urmia in 12016-2017. 1003 students were selected randomly through proportionate stratified sampling. The data were collected by using standard questionnaires of ethical climate and students’ sense of belonging to school. Path analysis was used to evaluate the conceptual model. Results: Results show that the elements of ethical climate have positive direct relationships with sense of belonging to school. Furthermore, the elements of ethical climate are indirectly and positively related to academic achievement through sense of belonging to school. It can be concluded that any improvement in ethical climate can correspond with improvement in the sense of belonging to school and academic achievement. Conclusion: Findings of this study indicate that ethical climate improves students’ sense of belonging to school directly. Furthermore, ethical climate indirectly increases students’ academic achievement.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    133-139
Measures: 
  • Citations: 

    0
  • Views: 

    417
  • Downloads: 

    0
Abstract: 

Background: Investigating the factors that affecting the auditors' behavior is necessary. Several factors affect the auditors' behavior. Auditors’ ethical position is one of the effective factors. The purpose of this research is investigating the impact of ethical reasoning on other dysfunctional auditors' behavior. In this regard, the research problem is that whether auditors' dysfunctional behaviors were affected by their ethical reasoning. Method: With regard to the subject of the research, survey method was used to collect data. The population of the current study consists of in-charge auditors employed in audit firms and audit organization. To select the participants, simple random sampling was used. The most common ways of data collection in survey method are personal interviews and questionnaire. In this study, three questionnaires containing specialized and general questions were used to collect data. In order to examine the hypotheses of this study, multiple logistic regression analysis was used. Results: The research results showed that there is no statistically significant relationship between ethical positions and other dysfunctional auditors' behavior within all sub-hypotheses and main hypothesis. Furthermore, the findings showed that relativism and idealism are not related with weak evidence to evaluate client, accepting weak client explanation, reducing work in auditing, failure to research an accounting standard. Conclusion: The results showed that in all hypotheses, there is no statistically significant relationship between auditors' ethical reasoning and other dysfunctional behavior.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Author(s): 

MOHAMMADI JAMAL | Khozain Ali

Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    140-144
Measures: 
  • Citations: 

    0
  • Views: 

    468
  • Downloads: 

    0
Abstract: 

Background: Today, The Extensible Business Reporting Language (XBRL) is used as an effective tool for the preparation and presentation of financial statements. The present study examines the role of adopting the extensible business reporting language (XBRL) by listed companies in Tehran Stock Exchange in observing professional ethics. Method: the method of the research is descriptive – correlation. The study Statistical Society is financial managers of listed companies in Tehran Stock Exchange and is a member of the Iranian Association of Certified Public Accountants, Among all subjects 140 participants were selected by simple random sampling. The data gathering tool was a questionnaire. In order to analyze the data, binomial test, t test, Wilcoxon test, one sample, and Kolmogrov-Smirnov test were used. Results: The findings of the research showed that the use of the Extensible Business Reporting Language (XBRL) by listed companies’ admitted to the Tehran Stock Exchange is effective in regarding professional ethics. Conclusion: Since the implementation of the Extensible Business Reporting Language (XBRL) of the listed companies in the Tehran Stock Exchange has not yet been implemented, therefore, the use of this language of financial reporting by companies admitted to the Tehran Stock Exchange can be useful and effective in respecting ethics and ethics in order to clarify and provide accurate and fair information on financial statements.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2019
  • Volume: 

    13
  • Issue: 

    4
  • Pages: 

    145-149
Measures: 
  • Citations: 

    0
  • Views: 

    687
  • Downloads: 

    0
Keywords: 
Abstract: 

Background: Job security is related to the economical factors, commercial situations and personal skills. The purpose of this study was to evaluate the relationship between the factors affecting job insecurity and employees' ethical behaviors. Method: The study is descriptive-correlative and applied research. The statistical population of this study consists of 320 people. So, using Morgan table, 175 employees were selected by random sampling. Four standard questionnaires were used to collect data. Finally, data analyzed by using SPSS software version 21 and using structural equations using Smart-PLS software. Results: The findings showed that there is a positive relationship between employees' ethical behaviors and their job satisfaction. There is also a relationship between emotional exhaustion and job burnout. Conclusion: It can be concluded that the ethical behaviors of employees in the organization increase their efficiency and job satisfaction and their effectiveness. Therefore, it is recommended to improve the moral behavior of employees in organizations. Ethical behaviors as an essential principle in the work environment is institutionalized and others are encouraged to conduct ethical behaviors.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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