List of Articles ایدئولوژی اخلاقی

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  1 - Presenting the ethical decision-making model of Iranian soccer and futsal referees
  fateme fahimi Reza Shajie
  10.30495/jism.2023.74162.1056
  Purpose: The purpose is to provide a model of ethical decision-making for Iranian football and futsal referees. Research method: according to the purpose, this research method is descriptive-correlation. The statistical population of the research was made up of active r More

  Purpose: The purpose is to provide a model of ethical decision-making for Iranian football and futsal referees. Research method: according to the purpose, this research method is descriptive-correlation. The statistical population of the research was made up of active referees of the Premier League of Football and Futsal in the season of 1402-1401. Out of this number, 105 people formed the statistical sample. 28-question ethical decision-making questionnaires and 15-question ideology questionnaires were used to measure the research. The reliability of the questionnaires was obtained using Cronbach's alpha coefficient of 0.89 and 0.79 respectively. The construct validity of the questionnaires has also been adjusted using confirmatory factor analysis. Descriptive statistics were used to classify raw scores, design a frequency distribution table, and calculate dispersion indices such as mean, standard deviation, and frequency. Also, research hypotheses were tested using path analysis with the help of SPSS and PLS Smart statistical software.Findings: The results of the research showed that the ethical decision-making model of Iranian football and futsal referees has the necessary fitConclusion: The research results show that the analysis of moral ideology in the world of sports, games and competition is not as simple as it seems. In any case, solving ethical issues in Iranian sports without considering the intellectual and ideological foundations is an action that not only does not solve a problem but will add to its complexity. Manuscript profile
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  2 - Investigating the Impact of Ethical Ideologies on Consumer’s Evaluation of Product and Company with regard to Moderating Role of Corporate Social Responsibility
  S. Nayebzadeh Haniyeh Jafariyan
  Extensive research has been done on social responsibility and its effects on business. The importance of this concept for organizations is also emphasized. Despite the fact that corporate social responsibility has become one of the leading managerial issues worldwide, r More

  Extensive research has been done on social responsibility and its effects on business. The importance of this concept for organizations is also emphasized. Despite the fact that corporate social responsibility has become one of the leading managerial issues worldwide, researchers in both business and academia have not considered its application to the growth of societies. The current study is aimed at filling this gap by investigating the consumer’s perceptions of corporate social responsibility and its role in the relationship between consumer’s ethical ideologies and evaluation of organization and product. The current research is applied in terms of purpose and it is correlation in terms of the approach. The research population consists of HajKhalifeh confectionery consumers in Yazd. Due to the unlimited statistical population, 355 questionnaires based on Morgan table, were collected using simple random sampling. The reliability of the questionnaire was assessed by calculating Cronbach's alpha coefficient and confirmed by 0.931. LISREL and SPSS software were used for data analysis. The results show that idealistic consumers have a positive understanding of the corporate social responsibility activities and they will eventually have a positive evaluation of the product and the organization. In contrast, relativistic consumers are not sensitive to the corporate social responsibility and do not perceive them positively, which leads to their negative evaluations of the product and organization. In other words, the type of ethical ideology of consumers leads to different perceptions of corporate social responsibility and to a positive or negative evaluation of the product and the organization. Manuscript profile
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  3 - The Relationship between Ethical Ideology and CPAs Stress
  Rafik Baghoomian Hossein Rajabdoory
  This research examines the relationship between ethical ethics and CPAs stress. The study is a pre-survey type-applied study. Also, the survey was done from 117 members of the Iranian Association of Certified Public Accountants (IACPA). To analyze the findings in the fo More

  This research examines the relationship between ethical ethics and CPAs stress. The study is a pre-survey type-applied study. Also, the survey was done from 117 members of the Iranian Association of Certified Public Accountants (IACPA). To analyze the findings in the form of two main hypotheses, structural equations were used by Smart PLS software. In this research, idealism and relativism were considered as components of ethical ideology. The findings of the research showed that there is a positive and significant relationship between CPAs ideality and stress. In addition, there was a negative and significant relationship between relativism and CPAs stress. As a result, considering the stress management of CPAs in order to achieve organizational goals, it is necessary to make appropriate plans related to the ethical ideologies of individuals. Manuscript profile
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  4 - Investigating the Effect of Ethical Ideology on Auditors' Self-Efficacy
  reza nematikoshteli
  10.30486/fbra.2022.1964723.1145
  Ethics is a part of the audit process, which is essential as a basic criterion for providing a fair opinion for auditors. For this purpose, ethical ideology includes a system of ethical values for ethical judgments that provide guidelines for resolving ethical behavior More

  Ethics is a part of the audit process, which is essential as a basic criterion for providing a fair opinion for auditors. For this purpose, ethical ideology includes a system of ethical values for ethical judgments that provide guidelines for resolving ethical behavior and professional judgment. On the other hand, the auditor's self-efficacy, which is defined as the auditor's expectation of himself to perform professional duties, can be influenced by ethical ideology. Because auditors seek to increase the quality of auditing in order to maintain their professional credibility, and for this reason, it is necessary to examine the ethical components affecting the performance of auditors. Therefore, the purpose of this research is to investigate the effect of auditors' ethical ideology on their self-efficacy. working in auditing firms, members of the Society of Certified Public Accountants of Iran, and the Auditing Organization in 2022, who were selected by an available sampling method. The research method is a descriptive survey, and the instrument used in the research is a standard questionnaire. In order to test the hypotheses, structural equation modeling was used using LISREL software. The research results show that ethical ideology, according to Forsyth's model, has a positive and significant effect on auditors' self-efficacy. Also, the ethical ideology of idealism has a positive and significant effect and the ethical ideology of relativism has a negative and significant effect on auditors' self-efficacy. Manuscript profile
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  5 - Investigating the role of moderating ethical ideology in the relationship between ethical leadership, organizational justice and occupational attachment.
  ali ghasemi mohammadali nadi Nozhatozaman Moshfeghi
  The purpose of this study was to investigate the role of moderating ethical ideology in relation to ethical leadership, organizational justice and occupational attachment among managers of southwest schools in Isfahan. The correlation method and the statistical populati More

  The purpose of this study was to investigate the role of moderating ethical ideology in relation to ethical leadership, organizational justice and occupational attachment among managers of southwest schools in Isfahan. The correlation method and the statistical population of the study were 263 people. A questionnaire was used to measure the variables of the research, which included 73 items and 7 sub-scales. All of the managers responded to self-reporting questionnaires. Data analysis was performed with a statistical package in the social sciences version 22 and MODPROBE software based on Andrew F. Hayes's method, with frequency, percentage, mean and standard deviation, Pearson correlation coefficient and modulation hierarchical regression analysis. There is a significant relationship between predictive variables with occupational attachment. In the relationship between ethical leadership and organizational justice, with the professional attachment of ethical ideology, managers play a moderating role. (05/0> P). Organizational justice interaction with ethical relativism of 3% and ethical idealism explains 25% of the variance of occupational attachment, and only the interaction of moral idealism and organizational justice for occupational attachment has been significant. The interaction of ethical leadership with ethical relativism of 12% and ethical idealism explains 25% of the variance of job attachment. Accordingly, the greater the ethical philosophy of idealism in the individual, the greater the organizational justice effect on occupational attachment, and ultimately the moral leadership in engaging with the ethical ideology increases occupational attachment. Manuscript profile
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  6 - ایدئولوژی‌های اخلاقی، مسئولیت‌پذیری اجتماعی و عدم تقارن اطلاعاتی در شرکت‌ها
  سعید جبارزاده کنگر لویی سمیه فاتحی مرتضی متوسل
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