THE RELATIONSHIP BETWEEN ETHICAL CLIMATE AND CONSULTING WITH PROFESSIONAL AND ORGANIZATIONAL COMMITMENT OF THE PUBLIC SECTOR ACCOUNTANTS

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SHAHRIYARI M.; BARZEGAR E.

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Paper Information

Journal: JOURNAL OF HEALTH ACCOUNTING Year:2017 | Volume:5 | Issue:2 (16) Page(s): 47-70

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Title

THE RELATIONSHIP BETWEEN ETHICAL CLIMATE AND CONSULTING WITH PROFESSIONAL AND ORGANIZATIONAL COMMITMENT OF THE PUBLIC SECTOR ACCOUNTANTS

Author(s)

SHAHRIYARI M. | BARZEGAR E. | Issue Writer Certificate

Keywords

AMATEUR ACCOUNTANTSQ2

ETHICAL CLIMATEQ2

ORGANIZATIONAL COMMITMENTQ2

PROFESSIONAL COMMITMENTQ2

Abstract

Introduction: The relationship between the perception of ETHICAL CLIMATE and ORGANIZATIONAL COMMITMENT may be stronger among accountants rather than the other employees. Also, the presence of senior employees as consultants can help AMATEUR ACCOUNTANTS when a challenge arises. Therefore, the current research investigates the effect of ETHICAL CLIMATE and consulting on the professional and ORGANIZATIONAL COMMITMENT of accountants in the public sector.Method: The present study is applied in terms of purpose and it is a descriptive survey based on method, and the type is correlational. The sample of the research includes 320 accountants in the public sector in 2016. Data have been collected by means of questionnaire and they have been analyzed through Structural Equation Modeling.Results: The results of the study indicate that there is a significant and positive relationship between the perceived level of monitoring by AMATEUR ACCOUNTANTS with their professional and ORGANIZATIONAL COMMITMENT. Also, there is a significant and positive relationship between the perceived level of social support by AMATEUR ACCOUNTANTS with their ORGANIZATIONAL COMMITMENT. However, there is a significant and negative relationship between the perceived level of social support by AMATEUR ACCOUNTANTS with their PROFESSIONAL COMMITMENT. Moreover, there exists a significant and positive relationship between the perception of amateur and experienced accountants of organization's ETHICAL CLIMATE with their ORGANIZATIONAL COMMITMENT, and there is a significant and positive relationship between ORGANIZATIONAL COMMITMENT with PROFESSIONAL COMMITMENT in amateur and experienced accountants.Conclusion: An appropriate ETHICAL CLIMATE leads to grow and elevate the organization ethically, and consulting results in decreasing the stress from the challenges confronting accountants. And it does have too important role in the improvement of professional and ORGANIZATIONAL COMMITMENT of accountants. As a result, by providing an appropriate environment and without stress and work pressure, alongside with increasing job satisfaction and decreasing the desire to leave the job, it helps the organization to reach its goals. Therefore, it is suggested that consulting and mentoring programs and ethical atmosphere dominated the organizations of the public sector should be taken into more consideration.

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APA: Copy

SHAHRIYARI, M., & BARZEGAR, E.. (2017). THE RELATIONSHIP BETWEEN ETHICAL CLIMATE AND CONSULTING WITH PROFESSIONAL AND ORGANIZATIONAL COMMITMENT OF THE PUBLIC SECTOR ACCOUNTANTS. JOURNAL OF HEALTH ACCOUNTING, 5(2 (16) ), 47-70. SID. https://sid.ir/paper/236411/en

Vancouver: Copy

SHAHRIYARI M., BARZEGAR E.. THE RELATIONSHIP BETWEEN ETHICAL CLIMATE AND CONSULTING WITH PROFESSIONAL AND ORGANIZATIONAL COMMITMENT OF THE PUBLIC SECTOR ACCOUNTANTS. JOURNAL OF HEALTH ACCOUNTING[Internet]. 2017;5(2 (16) ):47-70. Available from: https://sid.ir/paper/236411/en

IEEE: Copy

M. SHAHRIYARI, and E. BARZEGAR, “THE RELATIONSHIP BETWEEN ETHICAL CLIMATE AND CONSULTING WITH PROFESSIONAL AND ORGANIZATIONAL COMMITMENT OF THE PUBLIC SECTOR ACCOUNTANTS,” JOURNAL OF HEALTH ACCOUNTING, vol. 5, no. 2 (16) , pp. 47–70, 2017, [Online]. Available: https://sid.ir/paper/236411/en

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