Variable effecting ethical performance of managers and heads of accounting for innovation in Tehran Stock Exchange

Subject Areas : Organizational and managerial creativity-logy, creativity and innovation management

saeed safania ¹ , ُSina Kheradyar ² , keyhan azadi ³ , ali delavar ⁴

1 - PhD Student in Accounting, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
2 - Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
3 - Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
4 - Professor, Department of Educational Psychology, Allameh Tabatabai University, Tehran, Iran.

Received: 2021-03-07 Accepted : 2021-12-29 Published : 2021-11-22

Keywords: innovation, Keywords: financial managers, ethical performance, individual variables,

Abstract :

Abstract:Objective: The aim of this study was to investigate the role of variables affecting the ethical performance of financial managers and heads of accounting for innovation in the Tehran Stock Exchange.Method: The research population consisted of two parts: qualitative and quantitative; In the qualitative section, a number of professors and financial managers and heads of accounting with more than 20 years of experience and in the quantitative section, 500 managers and heads of accounting were randomly selected from companies listed on the Tehran Stock Exchange. The research instruments included a researcher-made questionnaire of managers' performance and James Rast (1979) Ethical Judgment Questionnaire.Results: The results of correlation test showed that there is no significant relationship between managers' age and their work experience with moral performance and it is for both variables (p> 0.05). In order to predict the performance, the results of the drawn model indicated the adequacy of the model and also the standard coefficient of prediction equal to 0.34 and the value of t-statistic equal to 4.57 indicate that this coefficient of prediction was significant and the principles were observed Ethics will have a significant impact on the ethical performance of managers.Conclusion: Observance of ethical principles alone predicts about 11% of change in managers' performance.

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