The Effects of Accountants' Perceptions of Ethical Climate Fit on their Organizational Attitudes: Social-Cognitive Theory
Subject Areas :
Mohammad Nazaripour
1
,
babak zakizadeh
2
1 - Accounting Department, Hazrat_e Masoumeh University (HMU), Qom, Iran
2 - Department of management, Abadan Branch, Islamic Azad university, Abadan, Iran.
Received: 2023-04-01
Accepted : 2023-05-29
Published : 2023-06-22
Keywords:
Organizational Commitment,
Job satisfaction,
individual differences,
accountants,
Keywords: Ethical Climate Fit,
Abstract :
Abstract
The ethical climate fit is one of the unique aspects of the professional identity of accountants. Therefore, this study attempts to investigate the effects of accountants' perceptions of the organizational ethical climate on their organizational attitudes using social-cognitive theory. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through the distribution of questionnaires among 305 accountants. The time period of this study is the second season of year 2022. The research data were analyzed using structural equation modeling method. According to the research findings, (1) Individual differences (self-efficacy and locus of control) have a positive and significant effect on the ethical climate fit. (2) The locus of control has a positive and significant effect on job satisfaction. (3) The ethical climate fit has a positive and significant effect on job satisfaction and organizational commitment. (4) Job satisfaction has a positive and significant effect on organizational commitment. Also, in this study, the effects of four control variables (number of job changes, number of employer changes, job level, and adjustment) on three variables of compatibility with the ethical climate fit, job satisfaction and organizational commitment. For example, the adjustment has a positive and significant effect on all three mentioned variables. Finally, the attitudes and beliefs of accountants towards senior managers are strongly influenced by the ethical climate fit.
References:
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