Ethics in Science and Technology
Year:2017 | Volume:12 | Issue:1|Papers Count:24

Background Spirituality is one of the distinct factors of a person's characteristics and influences person's social situations. Spiritual norms will also influence corporate's financial reporting. The purpose of current study is to review the impact of Spirituality on financial reporting irregularities. Method This is a descriptive-correlation study. Statistical population of the research is all companies listed in Tehran Stock Exchange that had accounting restatements during 2007-2012. Among 205 questionnaires, just 110 cases were completed. A questionnaire performed for gathering information. Data were analyzed by multiple regression analysis. Result Results show that spirituality attitudes of managers have positive impact on financial reports and it leads to qualified reports. Conclusion Result of the study indicates that spiritual social norm is a mechanism for reducing conflict of interest and in the absence of external monitoring acts as a good monitoring tool for companie's reporting behavior.

Background Electronic exchange will appear through electronic channels. This channel is the meeting center of customers and sellers. This study aims to examine the impact of cultural orientation on consumer loyalty regarding the ethics of electronic retailers. Method This is an exploratory research. Population of study includes all expert sellers of electronically shops. Among all, 1190 people were selected through electronic form. This from was sent to sellers and 112 form were completed by sellers. Except for the online shopping experience and demographic variables, all survey constructs employed existing multi-item scales, and were measured using five-point Likert-type scales. The factor loadings of the consumer loyalty regarding the ethics of electronic retailers range from 0. 88 to 0. 74. Data were analyzed by correlation coefficient and t test. Results The results show that electronic clients more intended to perceive electronic sellers ethics and it is lead to the more loyalty, responsibility and attraction of customers. Conclusion The great organizations have to understand the cultural effects on the attitude of customers for more exchange. When the online shopping is safe, private and loyalty, it will attract more customers.

Background Today, interest in research on ethics in marketing is growing and in the meantime ethical brand plays an important role. The aim of this study is to identify the components of the ethical brand, and evaluate the relationship between ethical branding and increasing of corporate reputation. Method This is a descriptive-correlation research. Population of study includes all customers of a famous company in electronic tools. Based on Morgan table, 384 subjects were selected as an in access group. Data were gathered by questionnaire. Data analyzing were conducted in two level, descriptive statistic (mean and standard deviation) and inferential statistics (pearson correlation coefficient ) and structural equation modeling, and using SPSS and PLS software. Results The results confirmed a significant and positive relationship between ethical branding and increasing of corporate reputation. Also, ethical branding in product level and ethical branding in corporate level, both almost have a same positive relationship with increasing of corporate reputation. Among all variables of ethical branding, comfort has most relationship, and perceived price has least relationship with the increasing of corporate reputations. Conclusion In this study, it was concluded, that, ethical branding and its components have a positive and significant relationship with increasing of corporate reputations.

Background Breastfeeding period is the most sensitive, important and critical period of human growth and development. Breastfeeding plays a decisive role in physical, mental and emotional development in children. Breast milk provides the basic needs of infants and the health of infant is directly related to the quality and quantity of breastfeeding. Attention to the needs of infants leads to the healthy development. According to the importance of breastfeeding, this article attended to the ethical necessities of breastfeeding and commitment to the children’s right. Conclusion As it is discussed, breastfeeding form the foundation of personality, increase the IQ, facilitate the education and decrease problems like; behavioral and physical disorders, crimes and addiction. Although, quality and quantity of growth is different in each one, breastfeeding has a clear role on development. Therefore, according to the importance of breastfeeding, it is suggested that breastfeeding can be attended as an ethical issue.

Background The importance of professional accountants in their judgment, the factors and exposure to different situations, different decisions have been made. The aim of this study was to examine the relationship between demographic characteristics and conditions of ethical judgment in accounting. In other words, his professional accountants in moral judgment on what factors are involved. Method This is a applied post event research. Population of study includes all active accountants in Yazd province and 253 subjects were selected randomly. The data was collected by questionnaire and survey method used to describe the data, descriptive statistics, frequency tables and to test hypothesis of Kolmogorov-Smirnov test and parametric or non-parametric statistical tests such as t test and single variable linear regression was used. Results The results showed that the moral status of the organization and among demographic characteristics of moral philosophy and gender accountants regarding significant judgments accountants and assumptions can be confirmed. However, marriage status, age and education level as demographic characteristics were not significantly correlated with the judgment accountants and their assumption is not confirmed. Conclusion Unethical behavior of individuals working in the organization, whether man or woman can make ethical decisions in the field of accounting.

Background Achieving the goals of the organization is attained when the work ethics among staff is progressed. Also, perceived organizational justice in any organization is one of the influential factors in raising the level of work ethics. This study aims to predict work ethics based on the components of perceived organizational justice in the staff of Urmia University in the academic year 2014-2015. Method This study is a descriptive – correlation research. The population of this research included 530 people the employees Urmia University, That 225 person of them were selected through random sampling. The Data were gathered by using two standard questionnaires and they were analyzed by SPSS software and by using (MANOVA) and multiple regression analysis and sample t-test. Results The results showed that the components of perceived organizational justice have significant impact on two dimensions of work ethic such as attachment and community spirit in the work. Also, the components of organizational justice predict the all dimensions of the work ethics in the staff of Urmia University. Finally it can be concluded that organizational justice of University staff is somewhat desirable and work ethic staff level is desirable too. Conclusion According to the statistical results, the components of organizational justice predict all aspects of the work ethics in staff of Urmia University.

Background The contemporary thinkers of management sciences outline moralization in their works as a requirement for public management. Indeed, applicable perspective to ethics is the main priority of successful managers. The main objective of this paper is to design a pattern that could state ethics in more practical form for public managers. Method The present study is a mixed research. The statistical population includes academic experts and executive managers of executive offices of Tehran, Khorasan, Qazvin and East Azarbayejan provinces who have superior performance. The sample of study includes 145 managers that they were selected by cluster sampling. They were assessed by interview and questionnaire. Data were analyzed by multi factorial analysis and LISREL software. Results The results show that public administrators conduct their duties in all four schools of normative ethics (Deontology, relativist, Teleology, Virtues) combined. On the other hand, relativist ethics has been addressed in its both individual and social dimension. Conclusion Today, ethics is essential for public management. An eclectic view can support managers in carrying out their affairs ethically. On the other hand, reducing today’s administrative problems can be reduced by the spread of ethics principles and public manager`s conscious awareness.

Background One of the important concerns of effective managers is how they must create appropriate context for employees in organization for promoting the responsibility, commitment and work ethics. This policy is called ethics institutionalization. There are various methods for ethics institutionalization. So, the goal of the present study is identifying and prioritizing methods of ethics institutionalization within organization. Method The method of this research is qualitative and quantitative survey. Population of the study includes all experts of judiciary organizations of Qazvin province. 248 subjects select as sample group by Morgan Table. A questionnaire performed for gathering information. Data were analyzed by exploratory factor analysis and Friedman test. Results Results indicate that we can classify ethics institutionalization methods in four category; structural mechanism, designing appropriate human resource management systems, cultural mechanism and monitoring mechanism. Conclusion Findings show that there are various methods of ethics institutionalization. So, managers must noticed that to ethics institutionalization they must use various methods in simultaneous.

Background Advances in information and communication technology (ICT) have enabled governments to offer a broad range of various services to their citizens. Identification of stakeholders’ perceptions of quality of e-services is a necessary element for offering quality services. The aim of this research is identification, evaluation and ranking quality dimensions of public e-services with emphasis on ethical indicators. Executive obligation to quality dimensions identified in public service delivery can not only enhance work ethics in servant organizations but also is effective in enhancing ethical culture in the society and satisfaction of citizens. Method The present research attempts to identify and study e-service quality dimensions in organization for civil registration through descriptive-survey. Therefore, a scale was designed by using influential factors of e-services. Using stratified random sampling, a sample size of 198 people of experts and information technology experts of organization for civil registration was selected and developed questionnaire was distributed. Identified e-service quality dimensions were prioritized using TOPSIS and Friedman methods and related software and a framework for evaluating quality performance was proposed. Results The results indicated that the importance of dimensions for e-services users are as follows: Availability, Reliability, Readiness, Transparency, Citizen Centricity, Continuity, Privacy, Identification, Security, Capacity and Integrity. Conclusion It is possible to play a role in enhancing ethics of society through obligation to public service quality management and legitimating enhancement of organization for civil registration among nation through identified factors enforcement in the framework of a total quality management system.

Background Academic cheating is one of the prevalent unmoral phenomena in educational systems that has been facilitated and spread increasingly with the development of technology. In this study, the effect of achievement goal orientations on academic cheating is investigated through the mediation of academic moral disengagement. Method The present study is descriptive-correlation. The statistical population includes all students of Shahid Beheshti University in the second semester of 2016-2017. A total of 200 masters and Ph. D students were selected by convenience sampling. The measures used in this research are: Achievement Goal Questionnaire-Revised, Academic Moral Disengagement Scale and Cheating Behavior Scale. Data analysis was performed by the Structural Equation Modeling through software’s SPSS and AMOS. Results Results showed a negative significant relationship between mastery (approach and avoidance) goals and academic moral disengagement. Also, the relationship between mastery (approach and avoidance) goals and academic cheating was negative and insignificant. In addition, the relationship between performance (approach and avoidance) goals and academic moral disengagement was positive and significant. Also, the relationship between performance (approach and avoidance) goals and academic cheating was positive and insignificant. Conclusion It seems that educational interventions for increasing academic moral engagement are effective in reducing of academic cheating. These findings provide valuable information for educators want to reduce cheating in scientific environments, and provide important implications for moral education of students.

Background Today, with a new attitude toward ethical and participation aspects of employee in organizations and the positive role of organizational excellence in educating feelings and interactions, the increasing importance of organizational virtues have been revealed. This study examines the relationship between spiritual intelligence, emotional intelligence, and organizational commitment with organizational excellence. Method This research is descriptive-correlation. Population of study includes all supervisors of copper and mining office of Sarcheshmeh copper complex (N=250). By simple random method, 155 subjects were selected. Data were gathered by questionnaire and they were analyzed by pearson correlation coefficient and structural equation model. Results The results indicate a significant positive relationship between spiritual intelligence, emotional intelligence and organizational commitment and ethical advantage of organizational excellence. Also through structural equation, there is a positive and significant relationship between emotional intelligence and organizational excellence through clear organizational commitment as a mediator. Conclusion The results of this study suggest that spiritual intelligence, emotional intelligence, organizational commitments are good predictors for organizational excellence. The capabilities of emotional intelligence and spiritual intelligence provide more accountable and excellence organization. Organizations have to provide the nsssesary basis for education and strengthen these variables.

Background Performing professional ethics in accounts society protect the welfare of all stakeholders and exceed individual and organizational foundation and existence of organizations that can hurt. The aim of this study was to evaluate compliance with professional ethics by members of CPAs components with an emphasis on personal and social characteristics of the firms listed in the Tehran Stock Exchange Method This is a descriptive-post event research. Population of study includes all members of formal accounts in Iran (N=1240). Among all, 261 accounts were selected randomly. Data were gathered by questionnaire and they were analyzed by ANOVA. Results The social structure of education does not affect on the impartial evaluation, but individual structures such as age and gender of accounts have not significant effect on being impartial, professional conduct, competence, professional care, cohesion and unity and privacy. Conclusion The role, duties and responsibilities towards the society of professional accountants, investors and other interested parties require the beneficiary and the general principles of morality in all aspects of their professional code to gain the reception, social prestige and respect that are necessary to work in any profession.

Background Ethics and manners of accounting for professional accountants and those who rely on financial services, is important. Thus, the present study was to investigate the factors influencing the attitude and ethical cognition of their accounting students. Method This research is the descriptive-correlation survey. The population of the study includes accounting students of Azad University of Shahrood branch. 131 subjects were selected randomly. Data were gathered by standard questionnaire and they were analyzed by ANOVA, t student, pearson correlation coefficient. Results The results showed that gender had no impact on moral attitudes and moral difference between male and female students in terms of attitude there is also no significant difference. Also, it is demonstrated that professional experience, age and knowledge of students on their moral perception has a significant impact. It was claimed that innovative training methods compared with traditional teaching methods have meaningful impact on student's moral and cognition and perception. Conclusion Due to the professional code of ethics is the only religion that has been developed for ethical behavior and professional of Certified Accountants. Variable like; age, expertise and work experience, are the cases that are under control of accountants planners of country to provide more ethical future in the educational system.

Background According to the importance of sport in society and its conducting by Sport organizations, it is expected that professional ethics be emphasized in these organizations. So, the purpose of present study was to provide a model for professional ethics development in sport organizations. Method This study is an applicable survey. Populations of study were all scientific board members of sport management department, managers in ministry of sport and youth, and sport federations, among all 241 people were selected as sample. The tool of study was a researcher made questionnaire. Data were analyzed by SPSS and LISREL through confirmatory factor analysis. Results Professional ethics development model in sport organizations was confirmed in 31 criteria and 5 factors including managerial, personal, ethical, financial, and educational factors. Conclusion Using expert and educated staff, planning and performing training courses about professional ethics criteria, improving belief capacity of staff and managers, and controlling and directing huge commercial investments are introduced as the most important indices of professional ethics development in sport organizations.

Background As indicated by the results of several researchers, supplementing financial sciences and their abilities in ensuring public thoughts have a positive relationship with observing professional conducts. The professionals of financial issues aim to satisfy public expectation ensuring the quality of the provided complex services. Therefore, in addition to professional competency, employees are expected to have ethical competency. The present study aims to elaborate the position of ethics in financial sciences. Several researches have so far been carried on the role of ethics in accounting and auditory according to which, the present paper tries to elaborate on the position of ethics in financial sciences. Conclusion In financial sciences, merely observing standards and technical principles is not satisfying. Employees are supposed to be committed strongly to professional behaviors organized and developed by professional financial federations. Financial scandals are reduced in the society through applying standards and principles of professional behaviors resulting in increasing the clearance of financial reporting. In addition to standards and principles of professional behaviors, academic society also plays an effective role in reducing financial scandals. In financial careers, in addition to professional expertise, morality is also important. In the presented pattern, morality is satisfied through developing morality-based contents in courses and educational programs of financial sciences and technical issues before starting the career and through observing professional principles, considering multidimensionality and moral aspects after entering the career.

Background Universities and academic centers as the best educational center have an essential and important role in ethical education and empowerment of students. Current study aims to investigate the relationship between ethical literature and master/student interaction. Method Article method is an applied descriptive-correlation research. Population of study includes all students of management, economy and accounts in Ilam in 2015-2016 (N=500). Among all, 217 students were selected by simple random. Data were gathered by questionnaire (Psychological empowerment, Master-student interaction, Ethical literacy) and they were analyzed by regression analysis and Pearson correlation coefficient. Results The result showed that two components of moral sensitivity and moral imagination have strong relationship with student empowerment and moral reasoning component has significant relation with master /student interaction. Conclusion Ethical literature is the related factor with master/student interaction and student empowerment. It can be like other kind of literature trained to students and improve the academic interactions.