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Open Access Article
1 - To Develop Educational Administrators' performance Standards in Tehran High Schools and to present an Appropriate Model for Applying the standards.
A. Taghipoor zahir N. NasseriThe standardizing topic of the administrators' knowledge and performance helps the effective managementnoticeably, so researchers by considering the theoretical principles and research priority in Iran and the worlddefined the principal components of performance standar MoreThe standardizing topic of the administrators' knowledge and performance helps the effective managementnoticeably, so researchers by considering the theoretical principles and research priority in Iran and the worlddefined the principal components of performance standards of educational managers and put them into thefour general groups, administrators and organizational leadership, educational leadership, ethical behaviorhorizon, relation scheme with parents and society that each group itself had many related subcomponent andperformance standards.A questionnaire in terms of compiled performance standards, involved 104 designing locations, the membersof research statistical sample completed the questionnaires and the importance rate of performance standardsof approach was determined.Data collected was analyzed by using of inferential and descriptive statistics methods (frequency table andpercent, histogram, exploratory factor analysis, regression analysis).The results indicated that 5 factors are the most important with educational administrators which weredenominated by the educational management's educators and professors .Researcher's proposed model conceptual educational administrators' was designed as questionnaire andspecialists and education experts answer it and model suitability degree and its components in terms of theeducator's ideas were determined and the whole model was approved by 4.42 out of 5. Manuscript profile -
Open Access Article
2 - The Relationship of Ethical Intelligence with Organizational Citizen Behavior in Employees of the Organization of Industry, Mine and Trade of Semnan Province
حمید شفیع زاده جعفر رحیمیBackground: Jobs that have a high ethical intelligence, work best for high levels of growth and development. For this reason, over the past few decades, attention to ethical intelligence has become an inevitable necessity because it can, through moral intelligence, impr MoreBackground: Jobs that have a high ethical intelligence, work best for high levels of growth and development. For this reason, over the past few decades, attention to ethical intelligence has become an inevitable necessity because it can, through moral intelligence, improve and develop its competitive advantage indicators, including organizational citizenship behaviors.Objective: relationship between ethical intelligence and organizational citizenship behavior among employees of the organization of industry, mining and trade of Semnan province.Methods: The present research is applied in terms of purpose, and in terms of data collection, a descriptive correlation is considered. Findings: research showed that the status of ethical intelligence and organizational citizenship behavior among employees of the organization of industry, mining and trade of Semnan province is slightly higher than the average level, which is statistically significant. In addition, ethical intelligence and all its components (integrity, compassion, responsibility, and passage) have a positive and significant relationship with organizational citizenship behavior. Conclusion: The senior managers of this organization can help improve the organizational citizenship behavior by reinforcing employee ethical intelligence.Key Words: Ethical Intelligence, Organizational Citizen Behavior, Industry Organization, Mine and Trade. Manuscript profile -
Open Access Article
3 - Restructuring Genuine Leadership in Higher Education: Leadership legitimacy through the evaluation of followers of ethical dimensions
Azam RagabiMram Elham Kavyani Franak Mosavi Maryam EslampanahObjective: The purpose of this study is to identify the ethical dimensions of genuine leadership by followers in higher education. This research has a qualitative approach and Grounded Theory method has been used as research method. Methodology: The method of data coll MoreObjective: The purpose of this study is to identify the ethical dimensions of genuine leadership by followers in higher education. This research has a qualitative approach and Grounded Theory method has been used as research method. Methodology: The method of data collection is to study the theoretical basics and in-depth interviews (25 interviews with 23 people) with the sample staff of Islamic Azad, Payam Noor and governmental universities in west of Iran (Hamadan, Kurdistan, Lorestan, Ilam). The sampling method continued to be purposive and theoretically saturated. The validity of this study was verified by the interviewers and then by the professors. Reliability was 73.6% using the process audit method. Continuous comparison method during three stages of open, axial and selective coding was used for data analysis. Findings: Finally 32 concept codes and 7 main categories were extracted. Main topics include: Ethics based on Islamic teachings, moral development, ethical behavior, moral courage, ethical bias, ethical relationships and ethical implications Manuscript profile -
Open Access Article
4 - Investigating the effectiveness of banking services management based on meme theory
Mehdi Ehsanifard Farshad Faezy Razi Aliakbar AminbeydokhtiAbstract Objective: The main purpose of this study is to provide a suitable model for improving banking services based on a comparative study of behavioral sciences and consumer behavior with respect to the function of mem theory. Background: Mem is a hereditary theory MoreAbstract Objective: The main purpose of this study is to provide a suitable model for improving banking services based on a comparative study of behavioral sciences and consumer behavior with respect to the function of mem theory. Background: Mem is a hereditary theory and an idea, behavior, or method that is transmitted from one person to another through culture. Inheritance theories differ in the degree of adaptation and capability, that is, adaptation to the socio-cultural environment in which they are spread. More adaptable and more capable memes will be more successful in transmitting, spreading to more people, and thus spreading to a larger population. The concepts in this theory can be used as a model for cultural evolution. Therefore, this research was formed with the aim of providing a suitable model for improving banking services based on the theory of memes. Abstract Objective: The main purpose of this study is to provide a suitable model for improving banking services based on a comparative study of behavioral sciences and consumer behavior with respect to the function of mem theory. it provides. The findings of this study can have many effects on the development and expansion of banking services. Manuscript profile -
Open Access Article
5 - Identifying the Dimensions and Leveling of Factors Affecting the Moral Climate in the Education Departments of the Northern Provinces of the IRAN
saeid tayebi Samereh Shojaei Mohmudreza CheraghaliObjective: In the current changing and changing conditions, educational organizations to achieve greater efficiency and effectiveness and ultimately to achieve better performance of employees must pay sufficient attention to their human resources. Therefore, it is neces MoreObjective: In the current changing and changing conditions, educational organizations to achieve greater efficiency and effectiveness and ultimately to achieve better performance of employees must pay sufficient attention to their human resources. Therefore, it is necessary to identify the dimensions and leveling of the factors affecting the moral climate. Research Method: The research is applied-developmental in terms of purpose. Data were collected using the questionnaire, model testing and its fitting. The collected data were evaluated by Spss and Smart-PLS software. The fuzzy Delphi method was used to screen the components, and the confirmatory factor analysis method was used to confirm the dimensional and component measurement model. Finally, the structural equation model was used to validate the structural model of relationships and its fit. findings: All fitting coefficients are acceptable on the threshold. The ratio of chi-square to freedom was equal to 2.95 and also the fitting coefficients were all higher than 0.9 and the root mean square approximation was less than 0.08. Results: The results of the study showed that the dimensions of the ethical atmosphere include care and attention, rules and regulations, work rules, efficiency-oriented and independent. At the third level is organizational justice, at the fourth level is delegation, at the fifth level is moral sensitivity and family work conflict, and at the sixth level is employee voice behavior and employee performance. Manuscript profile -
Open Access Article
6 - Review and clarify ethical leadership and its dimensions Case Study: employees of University of Tehran
Mohammad Reza Karami – Seyed Mohammad Mirkamali Javad PoorKarimiContext: recently with respect to moral scandals of leaders, discrimination, patronage and issues distortion has been placed in the headlines around the world everywhere; from commercial and government organizations to the church. We tried to investigate and clarify the MoreContext: recently with respect to moral scandals of leaders, discrimination, patronage and issues distortion has been placed in the headlines around the world everywhere; from commercial and government organizations to the church. We tried to investigate and clarify the ethical leadership and its aspects to recognize that kind of leadership. Aim:investigate and clarify the ethical leadership and its dimensions. Methods: The method of the research is descriptive and the type is Survey. The population consisted of all employees in University of Tehran, 1394-95. According to the latest statistics, there are 1419 (consisting of 801 women and 618 men) employees working in University of Tehran. That sample was selected by Stratified sampling and the size of sample was identified based on cochrane formula are 302. Data were collected through ethical leadership questionnaire (Researcher made).Todetermine thevalidity of the questionnaire, content validityandconstructwas used and Their reliability was estimated through Cronbach’s alpha coefficient on Pilot study "0/92". Results: The results showed that all the components of ethical leadership were above average in all aspects, except for peopel orentation, concern for sustainability, neuroticism, role clarification components that was lower to the average hypothesis of this research. Independent t test results showed that male and female employees' perceptions equal have of moral leadership. also The results of one-way variance test (f) showed the ethical leadership in terms of demographic variables (age, experience-serve, place of employment, education and field of study) there is no difference.theresults of Friedman test showed ethical guidance and role clarification has highest and lowest priority respectly. Conclusion: According to positive results of ethical leadership for organizations and communities, Administrators need to strengthen this type of leadershipin them. Manuscript profile -
Open Access Article
7 - The Effect of Moral Leadership on Employees' Psychological Empowerment with Regard to Mediating Role of Employees Perceived Justice (case study: employees of Isfahan university)
Enayatollah Najibzadeh Hamid Reza Boustani Hamed derakhshidehThe aim of this study is investigate the effect of moral leadership on employees' psychological empowerment through the impact of organizational justice among employees of Isfahan University. In this research, moral leadership is as the independent variable, psychologic MoreThe aim of this study is investigate the effect of moral leadership on employees' psychological empowerment through the impact of organizational justice among employees of Isfahan University. In this research, moral leadership is as the independent variable, psychological empowerment is as the dependent variable and dimensions of organizational justice is as a mediator. Questionnaire reliability was confirmed by using Cronbach's alpha coefficient, content validity was confirmed by using the experts familiar with the research subject and its construct validity was confirmed by using the structural equation modeling. Statistical population in this study includes all employees of Isfahan University. Data collection was conducted by random sampling. After extracting the data related to mentioned group responses and pre-estimate, variance of statistical sample size was estimated 220 people by using the Cochran formula randomly. Also, to determine the correlation and data analysis has been used the SPSS and PLS software. The results of the data analysis leads to confirm the all of research hypotheses: Ethical leadership have a significant and positive effect on psychological empowerment; ethical leadership have a significant and positive effect on distributive justice; Ethical leadership have a significant and positive effect on procedural justice; ethical leadership have a significant and positive effect on interactional justice; distributive justice have a significant and positive effect on psychological empowerment; procedural justice have a significant and positive effect on psychological empowerment; interactional justice have a significant and positive effect on psychological empowerment. Manuscript profile -
Open Access Article
8 - Suggested Method for Production or Indigenization of the Iranian-Urbanism Science by Using Mystical-Ethical Text
Maryam Najafi Mohammad Naghizadeh Shirin Toghyani Mahmoud MohammadiImplementing the urbanism science has increased recently in Iran. Utilization of this imported science in Iran without sufficient attention to has resulted in contemporary confused cities. These matters have motivated urbanism researchers to naturalize urbanism science MoreImplementing the urbanism science has increased recently in Iran. Utilization of this imported science in Iran without sufficient attention to has resulted in contemporary confused cities. These matters have motivated urbanism researchers to naturalize urbanism science through valuable old texts written by Muslim scholars. Up to now, "Nahj_al-Balagha", "Shahnameh of Ferdowsi", "Hafez's Divan", "Mosibatname of Attar", "Nasir Khusraw's Safarname", "Haft-Peikar of Nezami" and "Ibn Kaldun's Moghadame" have been used by researchers in the texts of urbanism or architecture. The titles, sentences, themes and contents of these texts were extracted and employed in urbanism texts. This article emphasizes on usage of old Persian texts for production or indigenization of urbanism science and offers the method for it. There are three steps to achieve this purpose.1) Firstly, two subjects were defined in the theoretical part:The process of science production was defined to include six stages: worldview, philosophy, paradigm, theory, model and phenomenon. The weakness in theorization is the most important issue in Iranian Urbanism. In addition, western science has mostly been imported to Iran from "theory" stage. Therefore, it's necessary to focus on "Theory" stage or "Theorization".Among different subjects of old valuable texts, "mystical ethics" is selected in this article, as mysticism and ethics had been employed in Iran's tradition cities. Also, Mystical ethics are matched with stages of "Islamic monotheism worldview", "Islamic philosophy" and "Islamic paradigm". Moreover, the goal of mystical ethics is personality prosperity and then social prosperity. 2) Secondly, In the A section, there is a way of "Theorization" that has been accepted by Muslim scholars. It has four levels: 1- the ideas, 2- discovery of the relationship, 3- description and expansion, 4- implementation.In the B section, there is an accepted method for usage a text. This famous method has been called "Zaherieh and Batenieh" and includes multiple steps.3) Finally, both of the processes ("Theorization" and "Zaherieh and Batenieh") are united to make up the final method for employing of old Persian texts in order to produce or indigenize the theories of Iranian urbanism. This method includes the following instructions.The brief rules in the texts of mystical ethics are used as "Ideas" in urbanism theories.The rules of mystical ethics have apparent and ambiguous meanings. So it's necessary to acquire them according to proposed method.It is necessary to create a relationship between the ethical code and urbanism subject. This step is called "discovery of the relationship". (The gained meanings in the previous stage will be of help to this step). There are two states in this part: if ethical rule has a relationship with existing theory, it would be transformed into a native theory; otherwise, a new theory should be created.The "expansion" stage includes enough description for growing up the hidden theory. One way is comparing ethics and the fact in the city. If there is a difference, the ethical code must be prevailed.The "implementation" step is suggested as a subject of a future article. Manuscript profile -
Open Access Article
9 - Presenting a Pattern of Ethical-Oriented Organizational Culture in Line with Promoting of Administrative Health with a Mixed Approach
Mohamad ali Akbarikia Zeina Al-Abedin Amini Ehsan Sadeh -
Open Access Article
10 - Ethical Challenges in Accounting: an Indian Case
vineet chouhan Nader Naghshbandi -
Open Access Article
11 - The Model of Virtue in Health Area Accounting with Emphasis on the Mediating Role of Ethical Development
babak amani dadgar Younes Badavar Nahandi mehdi zeynaliIntroduction:In this study, by examining the impact of individual, organizational, authentic leadershipand psychological characteristics, a model for virtue in health area accounting by emphasizing the mediating role of ethical development is presented. Methods:For this MoreIntroduction:In this study, by examining the impact of individual, organizational, authentic leadershipand psychological characteristics, a model for virtue in health area accounting by emphasizing the mediating role of ethical development is presented. Methods:For this study, theme analysis and standard questionnaires were used. The statistical population is focused on financial managers, budget and their deputies and finance chiefs of Iran university of medical sciences (N=897) in the year 2019, out of which 269 questionnaires were collected and tested through structural equation modeling in AMOS software. Results: We showed that personality characteristics with a significant level (0.039), authentic leadership characteristics including self-awareness, communication transparency, internalized ethical perspective and balanced information processing, (0.015) and psychological characteristics including reward mechanisms and moral intelligence (0.013), through mediating variable of ethical development, lead to virtue (positive and meaningful) in health area accounting. In addition, organizational characteristics (job satisfaction, employment relationship, organizational responsibility, and type of service) and psychological characteristics (quadratic dark personality traits, five personality traits, and religious orientation) do not lead to virtue in health area accounting through the mediating variable of ethical development. Also according to the fit indices, the developed model has favorable fit. Conclusion: Special attention is paid to individual, authentic leadership and psychological characteristics in fostering the ethical behavior of employees and the need for policymakers to focus on enhancing these characteristics in drafting professional ethics codes. Manuscript profile -
Open Access Article
12 - Proposing and Analyzing a Model for the Influence of Ethical Sales Behavior on Customers Loyalty with a Case Study in Parsian Insurance Company.
Razieh Peshman حمزه کاظمی مهیاریNowadays countries with advanced economiesare moving toward service industries. In this regard, we could point to the insurance industry, which is operating in various branches throughout the world. On the other hand, the customers’ ability of selection among vari MoreNowadays countries with advanced economiesare moving toward service industries. In this regard, we could point to the insurance industry, which is operating in various branches throughout the world. On the other hand, the customers’ ability of selection among various companies has led to more competition in the market of this industry. Customers’ satisfaction is also not enough for companies so they are looking for developing the loyalty among their customers. The population is customers of parsian’s automobile insurance. The theoretical topics collected by means of library and the data was obtained from a questionnaire which was the combination of few standard questionnaires.To analyze the data and investiguateion of the research’s assumptions, the structural equation modeling embedded in the AMOS software was applied. The results of analyzing data reveal that the presented model is an appropriate model for investigation the influence of ethical sales behavior on customer’s loyalty in insurance company. Results also show that the salesperson’s ethical behavior has an important influence on customers’ satisfaction from salesperson and their trust and commitment to the seller.Also the results show that ethical sales behavior indirectly affects on trust,satisfaction and loyalty of consumer.In the other word, through improvement of ethical sales behavior, the satisfaction, trust and loyalty of customer to the insurance company would rise. Manuscript profile -
Open Access Article
13 - The Impact of Various Source of Funds (Paying with Company’s Funds Against Personal Funds) on How to Judge the Price Fairness and the Intention of Subsequent Purchases
Mahsa Zibaian Shahrzad Chitsaz Hamid SaeediThis article contributes to scholarly understanding of the significance of procedural fairness in pricing contexts. with the importance of price fairness and the relative equity of the fair and what should managers do in terms of pricing? Till that people do not feel th MoreThis article contributes to scholarly understanding of the significance of procedural fairness in pricing contexts. with the importance of price fairness and the relative equity of the fair and what should managers do in terms of pricing? Till that people do not feel they have been abused. Because people behavior is from their perceptions, and their belief both fault and correct can change consumer behavior before buying, at the time of purchase, after the purchase, also these perceptions at different times, and also these belief and response are different when paid from different source. This research aims to examine how source of funds (paying with company’s funds versus personal funds) affects buyer’s judgments of price fairness and via these judgments, buyer’s response to prices. A scenario-based experiment is used (N _ 224). To test the hypotheses, the authors run moderated mediation regression analyses with SPSS.22. This resulted in a 2x2x2 between-subjects experiment in which the type of preferential pricing practice (offering lower price to frequent customers versus to an employee’s friends, (magnitude of price difference [low (10 per cent), high (30per cent)] and source of funds (personal funds, company’s funds) were manipulated. After reading the scenario, participants responded to questions that measure perceived price difference, economic impact of price difference, social acceptability, price fairness and buyer’s response. Findings – Drawing on fairness heuristics theory, the authors hypothesize and find that relative to when paying with personal funds, when paying with company’s funds, the perceived price difference plays a less significant role, whereas the perceived social acceptability of the pricing practice underlying the price difference plays a more important role in shaping price fairness judgments and, via these judgments, buyer’s response to prices. The findings generate advice for companies that serve both the business and personal segments (e.g. airlines and hotels). Buyers in the personal segment typically pay with their own money. To persuade these buyers that a price is fair, it is crucial to show that the price represents a good deal for them. Buyers in the business segment often pay with company’s fund. Companies have more flexibility in charging different prices, but they should make sure that the reasons for the price difference are socially acceptable. Conclusion– The research findings point to the significance of the non-instrumental aspect of consumer’s demand for ethical (fair pricing) behavior and the need for companies to assess the fairness of their pricing practices from the consumer perspective. also how the relative role of price difference versus social acceptability in price fairness judgments varies as a function of source of funds and how an inconsistency between price difference and its economic impact affects price fairness judgments. Manuscript profile -
Open Access Article
14 - 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 JafariyanExtensive 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 MoreExtensive 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 -
Open Access Article
15 - Presenting the paradigmatic model of social marketing based on ethical marketing to create brand value in the country's social security organization
Gholamreza Tizfahmefard Hassan Esmailpour fariza taherikia leila AndervazhIntroduction: The present study is a fundamental research that was conducted with the aim of providing a paradigmatic model of social marketing based on ethical marketing to create brand value in the country's social security organization. Methods: In terms of data col MoreIntroduction: The present study is a fundamental research that was conducted with the aim of providing a paradigmatic model of social marketing based on ethical marketing to create brand value in the country's social security organization. Methods: In terms of data collection, this research is a non-experimental (descriptive) research that was conducted with a cross-sectional survey approach. Also, this study is a qualitative research. The community of research participants includes theoretical experts (professors of marketing management) and experimental experts (managers of the country's social security organization). Results: Sampling was done with Glazer sampling and theoretical saturation was achieved with 16 people. The data collection tool was a semi-structured interview, in which 6 basic questions were considered and other questions were asked during the interview if necessary. Grand theory method was used to analyze expert interviews. Data analysis was done with MaxQDA software. The researcher's paradigmatic model showed that ethical factors include organizational, work and professional ethics on social influence. It can also provide a suitable platform and context for purchasing social services. Conclusion: moral capital and social responsibility of the organization are also intervening factors. Finally, the ethical leadership of the organization is a strategy that can be used to create brand value for the social security organization. Manuscript profile -
Open Access Article
16 - The Impact of Brand Image, Ethical Behavior and Service Quality on Patient Loyalty Considering the Mediating Role of Patient Satisfaction (Case Study: Tehran Ophthalmology Private Centers)
amirhossein samadzadeh Mohammad ail abdolvand mohsen KhunSiavashNowadays, the quality of services in medical centers plays a significant role in patient satisfaction. The main mission of medical centers is to provide high quality medical services, patient satisfaction, and patient loyalty. On the other hand, the performance of healt MoreNowadays, the quality of services in medical centers plays a significant role in patient satisfaction. The main mission of medical centers is to provide high quality medical services, patient satisfaction, and patient loyalty. On the other hand, the performance of healthcare professionals should have an ethical and human nature and should pay special attention to ethical behaviors. As a result, positive mental association, arising from the quality of medical services, can promote brand equity and lead to the brand superiority of one medical center comparing to the others. The present study examined the effect of brand image, ethical behavior, and service quality on patient loyalty with the mediating variable of satisfaction. This study was applied in terms of purpose and descriptive analytical in terms of survey. The statistical population of this study included private ophthalmology centers in Tehran, such as specialty and subspecialty ophthalmology centers. The sample size in this study included 339 people. In addition, this study used SPSS software for data analysis and used structural equation modeling in AMOS software for testing the research hypotheses and determining the effect of independent variables on the dependent variable with the mediating variable. The findings of this study indicated that the two variables of brand image and service quality directly affect patient satisfaction but indirectly effect on patient loyalty with satisfaction as mediator variable. Furthermore, satisfaction affects patient loyalty while ethical behavior has no direct or indirect effect on patient satisfaction and patient loyalty. Manuscript profile -
Open Access Article
17 - The Effect of Ethical Perceptions on the Purchase Intentions with the Role of Consumer–Corporate Identification and Brand Trust (Case Study: Samsung Mobile Customers)
mohammad ali nasimi samira paliThe scope of moral consumerism transcends cultural boundaries and as a result quality, price, social behavior, innovation and ethical perspectives lead to consumer choice. The effect of ethical perceptions on the purchase intentions with the role of consumer–corpo MoreThe scope of moral consumerism transcends cultural boundaries and as a result quality, price, social behavior, innovation and ethical perspectives lead to consumer choice. The effect of ethical perceptions on the purchase intentions with the role of consumer–corporate identity and brand trust. Its statistical population includes all customers of Samsung in Tehran, from which 384 people were selected by non-probability sampling method. The data of this study were collected through the questionnaire of Javed et al. (2019). The validity of the questionnaire was confirmed by its visual and content methods and its reliability was confirmed by Cronbach's alpha. SPSS and LISREL software were used in data analysis. The findings showed that ethical perceptions on the intention to buy with the role of consumer identity from the organization and trust in brands are significant. Consumer–corporate identification and brand trust are significant on the purchase intentions. The effect of ethical perception on consumer–corporate identification and brand trust was significantly adjusted by gender, customer age, education and location. Manuscript profile -
Open Access Article
18 - Proposing and Analyzing a Model for the Influence of Ethical Sales Behavior on Customers Loyalty with a Case Study in Parsian Insurance Company
R. Pezhman H. Kazemi MahyariNowadays countries with advanced economies are moving toward service industries. In this regard, we could point to the insurance industry, which is operating in various branches throughout the world. On the other hand, the customers’ ability of selection among var MoreNowadays countries with advanced economies are moving toward service industries. In this regard, we could point to the insurance industry, which is operating in various branches throughout the world. On the other hand, the customers’ ability of selection among various companies has led to more competition in the market of this industry. Customers’ satisfaction is also not enough for companies so they are looking for developing the loyalty among their customers. The population is customers of Parsian’s automobile insurance. The theoretical topics collected by means of library and the data was obtained from a questionnaire which was the combination of few standard questionnaires. To analyze the data and investigation of the research’s assumptions, the structural equation modeling embedded in the AMOS software was applied. The results of analyzing data reveal that the presented model is an appropriate model for investigation the influence of ethical sales behavior on customer’s loyalty in insurance company. Results also show that the salesperson’s ethical behavior has an important influence on customers’ satisfaction from salesperson and their trust and commitment to the seller. Also the results show that ethical sales behavior indirectly affects on trust, satisfaction and loyalty of consumer. In the other word, through improvement of ethical sales behavior, the satisfaction, trust and loyalty of customer to the insurance company would rise. Manuscript profile -
Open Access Article
19 - Approaches and mechanisms of Practicing Ethical Rules in “Protection of Family“ Bill
seyd Abolghasem NaghibiFamily is the most essential and the most important human beinggroup with the longest historical record. Love of wife and husbandtoward each other and the affection of parents towards children arethe origin of the formation of the first social institution each ofwhose m MoreFamily is the most essential and the most important human beinggroup with the longest historical record. Love of wife and husbandtoward each other and the affection of parents towards children arethe origin of the formation of the first social institution each ofwhose members experience ethical and legal solidarity preparingthemselves for entering the society. Wife and husband minglemorality with love in order to pave the ground for promoting thelevel of the quality of their emotional life and provide anatmosphere rich in unity and solidarity towards physical andspiritual growth of children. Thus ethical teachings should beconsidered the most important source for the dynamism of thefamily governing the emotional and social relations of its members.Some of ethical rules and teachings have gradually been manifestedas legal rules. The duty of spouses in good behavior and associationand their collaboration towards strengthening the foundations of thefamily and bringing up children is a legal proposition manifested inthe context of the development of ethical rules. The influence ofethics on the legal rules of family law is so wide and deep thatethics should not only be considered as the constituent elements offamily law, but it may be considered first and the foremost in thisfield. Ethical rules play their role in strengthening the foundationsof family to the same extent that they have a role in its formation.Thus ethical rules are a support for the protection of familyinstitution. Recommendation to peace and reconciliation throughfamily counseling centers and the institution of arbitration,implementing justice between the wives, separation and divorce ina moral way, are among the ethical approaches in the “protection offamily “bill. Implementation of ethical rules and principles in caseof a legal vacuum, provision of specialized prosecutors office of thefamily , family police, and the institution of family social workersfamiliar with ethical and social skills are among the mechanisms ofinstitutionalization of ethical obligations absent in the protection offamily bill. Manuscript profile -
Open Access Article
20 - Developing of the model effect of auditors' ethical principles and religiosity on the quality of audit services
Behnam Azhdari Seyed hossein Nasl mosavi Ali JafariThe main goal of this research is to investigate the effect of auditor's moral principles and religiosity on the quality of independent auditors' audit services. The final sample used for this study includes 250 questionnaires collected from auditors working i MoreThe main goal of this research is to investigate the effect of auditor's moral principles and religiosity on the quality of independent auditors' audit services. The final sample used for this study includes 250 questionnaires collected from auditors working in auditing organizations and other auditing institutions. In order to collect information, the Armega Zarfar (2015) questionnaire was used, and descriptive statistics and the reflective model of structural equations based on variance were used to process the data. The findings of the research show that the variable of ethical principles and religiosity of auditors has a significant effect on the quality of independent auditors' audit services and leads to an increase in audit quality. Strengthening religious attitudes can be a protective factor against abuses and frauds, improving the health of financial reporting and the confidence of creditors, shareholders and other users of financial statements. Considering the importance of ethics, it is suggested to the community of certified accountants to consider ethics education in their training programs and to monitor the observance of professional ethics in order to improve the level of professional ethics of auditors. Manuscript profile -
Open Access Article
21 - The effect selected individual characteristics on the well-being of professional accountants and mediator role of Islamic ethics and ethical climate of the organization
Mahmoud Moeinadin Shahnaz Nayebzadeh Fatemeh DinpajouhThe present study aims to examine the effect of The relationship between selected individual characteristics on the well-being of professional accountants and mediator role of Islamic ethics and ethical climate of the organization. The present study id formed by using t MoreThe present study aims to examine the effect of The relationship between selected individual characteristics on the well-being of professional accountants and mediator role of Islamic ethics and ethical climate of the organization. The present study id formed by using the variables of selected individual characteristics as the independent variables and well-being of professional accountants as the dependent variables and Islamic ethics and ethical climate of the organization are also considered as the mediator variables. This is classified as an applied study using a correlation method by questionnaires and survey instruments. The population of this study is composed of the accountants and auditors working in different firms of Yazd province. Non-random sampling was utilized to select the sample which finally came to 210 acceptable firms. The data was analyzed by SPSS and LISREL software and the findings revealed that selected individual characteristics affects through ethical climate of the organization on the well-being of professional accountants but it doesnot affects through Islamic ethics on the well-being of professional accountants The present study is a useful study contributing to the future studies. It provides valuable information about the well-being a for the scholars and participants of accounting and auditors. There are additionally some suggestions provided for the purpose of improvement and effectiveness of the results. Manuscript profile -
Open Access Article
22 - Modeling the tendency to disclose accounting fraud Based on personality traits, ethical status, and organizational justice
Babak Nejad Toolami fereydun rahnamaye rudposhti hashem nikoomaramGiven the widespread negative consequences of accounting fraud and the effective whistleblowing, this study examines the whistleblowing intentions of accounting wrongdoing based on personality traits, ethical ideology, demographic situation and organizational justice ma MoreGiven the widespread negative consequences of accounting fraud and the effective whistleblowing, this study examines the whistleblowing intentions of accounting wrongdoing based on personality traits, ethical ideology, demographic situation and organizational justice manipulating of the accounting records and embezzlement. The statistical population was accounting staff and the sample size was 596 people. The data collection tools were the standard Big Five Personality Traits Inventory (NEO FFI) designed by Costa & McCrae (1992), Forsyth's Ethics Position Questionnaire (EPQ, 1980), and the organizational justice scenarios for accounting wrongdoing, Cronbach alpha was at least 0.9. Structural Equation Modeling-Partial Least Square were used as analysis methods. The research results showed that personality traits (neuroticism, extraversion, openness, agreeableness and conscientiousness), ethical positions (idealism and relativism), organizational justice (procedural, interactive and distributive), are related to the whistleblowing intentions of two types of wrongdoing and the whistleblowing intentions of embezzlement are more than that of manipulating of the accounting records at the significance level of 99.9%. Manuscript profile -
Open Access Article
23 - Slippery slope or compensatory behavior? The role of moral disengagement and narcissism in accounting ethical decision making
Farshid Eimer Mansour GarkazA great deal of research suggests that small unethical infractions lead to more egregious behaviors over time. Which is referred to as slippery slope behavior pattern. In contrast, there are many conflicting findings that have been shown. Initiating an unethical act whe MoreA great deal of research suggests that small unethical infractions lead to more egregious behaviors over time. Which is referred to as slippery slope behavior pattern. In contrast, there are many conflicting findings that have been shown. Initiating an unethical act when this behavior begins to contradict the individual's moral identity can end the intrinsic motive or limit the unethical behavior.This behavior is also referred to as a licensing or compensatory behavior. We believe that both theories can exist in accounting, which depends on individual and environmental differences. In this research, we examine the role of individual differences, including the level of moral disengagement and narcissism among members of the Iranian Association Certified Accountants. The sample population was determined using the Cochran formula of 300 people. By analyzing variance by designing a general linear model, after proving the significant effect between the variables, the mean comparison of the different groups after their placement in the slippery slope structure was investigated. The results show that both theories exist in accounting. And features that include low levels of narcissism and a desire to ignore ethics, show is consistent with the slippery slope behavior. On the other hand, high narcissism and low level of moral disengagement show compensatory behavior. Manuscript profile -
Open Access Article
24 - Factors affecting Iranian CPA's ethical judgment
نجمه سلمان پناه قدرت اله طالب نیاAccording to Rest's decision making model, the second stage of the process of ethicaldecision making is moral judgment. ethical judgment is the extent to which a person accepts aspecific behavior to be morally. A person's ethical judgment affects his/her perception abou MoreAccording to Rest's decision making model, the second stage of the process of ethicaldecision making is moral judgment. ethical judgment is the extent to which a person accepts aspecific behavior to be morally. A person's ethical judgment affects his/her perception aboutthat why some actions preferred as moral. In this study for assessing moral judgment as thedependent variable, the following factors are considered: The code of ethical conduct, ethicalenvironment, and individual characteristics such as age, work experience and education,according to a moral decision taken by CPAs in practice. This study was conducted on 115 ofthe Iranian CPAs and the data collected through questionnaires. By the use of multi-nominalregression model First and second hypothesis test results suggest that the professional code ofconduct adopted by the Society of CPAs and the ethical environment are variables affectingIran’s CPAs moral judgments. The third research hypothesis testing has been done usingANOVA. The results indicate that there is no meaningful relationship between individualcharacteristics, moral judgments and CPAs moral judgments. Manuscript profile -
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25 - Investigating the effect of psychological characteristics, self- deception and professional skepticism on ethical perception in choosing the methods of earning management
Sharifeh Alimi Mansour GarkeazThe present study examines the effects of two psychological, Self-deception and professional skepticism on the ethical evaluation of individuals about various methods of earning management. This research is an applied and descriptive survey. The data gathering tool was MoreThe present study examines the effects of two psychological, Self-deception and professional skepticism on the ethical evaluation of individuals about various methods of earning management. This research is an applied and descriptive survey. The data gathering tool was a questionnaire and the statistical population of the study was all financial officers and internal auditors working in Golestan University of Medical Sciences and the time of research was cross-sectional in the year 2018. For analysis of data, Pearson correlation and linear and multiple regression analysis and one way analysis of variance were used. The results of the research show that there is a negative and significant relationship between Self-deception and ethical perception of earnings management methods. Therefore, people who have a higher ability to self- deception and justify profligate management methods are less immoral. There is also a positive and significant relationship between professional skepticism and ethical perception of accounting methods. By increasing the amount of professional skepticism, people's perceptions of earnings management methods become more immoral. Also, the results of one-way ANOVA show that there is a significant difference between the viewpoint of women and men about the ethical perception of accounting management methods. Men have higher meanings in the moral perception of earnings management methods than women. This conclusion suggests that men consider abusive methods as more profitable than women. Manuscript profile -
Open Access Article
26 - The Relationship between Ethical Ideology and CPAs Stress
Rafik Baghoomian Hossein RajabdooryThis 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 MoreThis 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 -
Open Access Article
27 - The relationship between administrators' ethical leadership with quality of working life from the perspective of teachers
Hamid Shafizadeh Freshteh EslamiIntroduction and Purpose of the Research: This study aimed to investigate the relationship between between administrators' ethical leadership with quality of working life from the perspective of teachers district 10 in Tehran. Research method: Research into methods of d MoreIntroduction and Purpose of the Research: This study aimed to investigate the relationship between between administrators' ethical leadership with quality of working life from the perspective of teachers district 10 in Tehran. Research method: Research into methods of data collection is descriptive and correlational. The population included all male and female teachers Region 10 Education in Tehran in 95-94 school year that includes 625 people. According to Morgan table, a sample of 235 people found that all these people responded to the questionnaire. Simple random sampling method is used. To collect the data, quality of life questionnaire Walton (1988) and ethical leadership Emadi oven (1388) is used that Cronbach's alpha was used for the validation of the quality of working life and Cronbach's alpha for 0/921 and 0/879 respectively administrator of ethical leadership has been achieved. In inferential statistics using Pearson correlation coefficient, t-sample and regression to the survey questions have been answered. Findings: The results showed that from the perspective of teachers, administrators ethical leadership style is a little higher than average but the quality of working life is less than average. In addition, teachers' attitudes towards the morality of his administrators' leadership style has significant positive correlation with the quality of their working life. The results of regression analysis also revealed that among the variables entered into regression model, only the variables in the final model remains reliable, the variable in 31/5 percent of the total variability (QWL) is explained. Conclusion: Managers as educational leaders should be able to discover the abilities and talents of employees through proper and continuous planning and encouraging behavior. These leaders can create new ideas, collaborate learning, increase the atmosphere of understanding, enhance the level of professional knowledge, update the science and ultimately the progress of the school by enhancing the quality of work life among teachers. Manuscript profile -
Open Access Article
28 - Designing ethical marketing model in tourism industry(Shiraz)
mehrnoosh khabiri محسن رنجبر Dr.ali Akhavan GhannadiThe purpose of this study was to design an ethical marketing model in the tourism industry. The method of this research was a combination of exploratory and based on qualitative-quantitative method with qualitative priority. The statistical population in the qualitative MoreThe purpose of this study was to design an ethical marketing model in the tourism industry. The method of this research was a combination of exploratory and based on qualitative-quantitative method with qualitative priority. The statistical population in the qualitative section of academic elites and tourism industry in Shiraz was Delphi method with 15 people and the statistical population in the quantitative section included users of tourism services in Shiraz in 1397 where 257 people were selected based on Cochran's formula. .Qualitative results showed 12 main factors of justice; Honesty; Welfare; the freedom; Law agent; Tourist rights; Moral obligations; Social obligations ; Social Responsibility; Social accountability; Religious intentions, motives, and restrictions, from the experts' point of view, affect the ethical marketing model in the tourism industry, and the results were partially confirmed. Based on the optimal fit of the designed model, the proposed model is an efficient tool in this field. Manuscript profile -
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29 - Investigating the Relationship between Ethical and Charismatic Leadership Styles and Social Development Case study of employee performance in public and private organizations in Tehran
Mohammad Golchini Alireza Manzari Tavakol Sanjar Salajeqheh Zahra ShookohSocial development in any society depends on many factors, so that it is not possible to write a single version for all societies. One of the most important factors in social development is leadership styles in various social fields. However, there is much disagreement MoreSocial development in any society depends on many factors, so that it is not possible to write a single version for all societies. One of the most important factors in social development is leadership styles in various social fields. However, there is much disagreement about which leadership style is more appropriate in different organizations and social arenas. In the present study, we compared the two styles of ethical and charismatic leadership among employees of public and private organizations in Tehran and showed that although, in theory, charismatic leadership style may be more appropriate or attractive for Iranian organizations, ethical leadership style from the perspective of employees. These organizations are more appropriate and are considered a way for more social development. The results show that not only are employees' evaluations of their performance in both the public and private sectors positive, but they also consider ethical management style to be more effective in increasing and improving their performance than charismatic leadership style. Overall, government employees are more positive about this style of leadership than private sector employees. Manuscript profile -
Open Access Article
30 - The role of "concept of freedom" in issuing sentences and moral values by relying on Sartre's phenomenological methodology.
zeinabsadat mirshamsi Negar Ezharijenekanloo Monireh sayyidmazhariThe purpose of ethical view in existentialist is a better description of being human. Sartre philosopher of existentialist philosophers, as human is free and autonomous, so in ethics there is no general rule, so there is no fixed value and human is simply the source of MoreThe purpose of ethical view in existentialist is a better description of being human. Sartre philosopher of existentialist philosophers, as human is free and autonomous, so in ethics there is no general rule, so there is no fixed value and human is simply the source of value and moral code. According to such a view, the criterion for doing a verb as well as moral judgment is the individual himself, since the individual himself is the creator of his deeds because of his freedom. As well as his existentialist themes, Sartre also rejects the absolute morality that everyone is valid and replaces it with a moral that alone is valid for the individual. In the present article, we intend to study the nature of ethical values by relying on the concept of freedom from the perspective of Sartre in order to determine the role of moral values in how ethical judgments are issued. Manuscript profile -
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31 - The effect of ethical virtues of marketing on internet marketing and relational marketing in food customers of Kale city of Hamedan
akbar ghorbanichegeni mohamad taherirozbahaniThe present research was conducted with the aim of investigating the effect of ethical virtues of marketing on internet marketing and relational marketing in food customers of Kale, Hamadan city. The method used in this research is descriptive-survey method and applied MoreThe present research was conducted with the aim of investigating the effect of ethical virtues of marketing on internet marketing and relational marketing in food customers of Kale, Hamadan city. The method used in this research is descriptive-survey method and applied in terms of purpose and from the field branch. The statistical population under study is the food customers of Kale city of Hamedan, whose number is unlimited. Using Cochran's sample size formula, 384 people were selected as a sample by simple random sampling. In this research, the standard questionnaires of Zaman Yad marketing ethical virtues (2015), Babaei internet marketing (2012) and Negi and Katma relational marketing (2013) were used. In order to check the reliability of the questionnaires, Cronbach's alpha was calculated, which indicated the satisfactory reliability of the questionnaires. In order to analyze the data, descriptive statistics including: mean, standard deviation, minimum and maximum score, and structural equations were used in the inferential statistics section using SPSS version 21 and PLS3 software. The results indicate that the ethical virtues of marketing have a positive and direct effect on internet marketing and relational marketing in food customers of Kale city of Hamedan. Manuscript profile -
Open Access Article
32 - Explaining the Factors Affecting on the Environmental Ethical Behavior of Villagers According to Experts of Jihad Agriculture and Environmental Organizations in Khuzestan Province
mohammad reza siedi masoud baradaran masoud YazdanpanahThe instability of production and the reduction of food security have been the result of man's profitable use of nature's capacities. In the field of environmental protection, the behavior of human beings as a key factor in the formation of environmental problems is irr MoreThe instability of production and the reduction of food security have been the result of man's profitable use of nature's capacities. In the field of environmental protection, the behavior of human beings as a key factor in the formation of environmental problems is irrefutable. Therefore, the purpose of the study was to identify the factors influencing the ethical behavior of the villagers, according to Experts of Jihad Agriculture and Environmental Organizations in Khuzestan Province using Grounded Theory method. In this method, coding is a basic technique for data analysis that has a three-step process and includes: Open Coding, Axial Coding and Selective Coding. In the Open coding phase, after conducting 10 in-depth interviews with employees of Jihad-Agriculture Organization and Khuzestan Province Environmental Organization, Line-by-line analysis was used to analyze the findings. Then the sentences and paragraphs were broken down into concepts. In the Axial coding stage of the categories, three categories: Political factors "," environmental ethics Perspective "and" educational factors "were identified as the main categories. Finally, the research paradigm model was drawn, considering the main categories under the terms casual condition, the cynicism of the villagers and the educators about each other as interventionist conditions, drought and lack of fallow as background, and necessary strategies to implement ethical behavior with the environment and their its associated consequences among the villagers, were formulated. Manuscript profile -
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33 - Buddhism and the Problem of Abortion
Alireza ShojaiOver two thousand years ago, Buddhist embryology made it very clear that a separate, independent human life begins at the moment of conception. In contrast to the situation in western countries, there has been relatively little serious discussion of abortion as a religi MoreOver two thousand years ago, Buddhist embryology made it very clear that a separate, independent human life begins at the moment of conception. In contrast to the situation in western countries, there has been relatively little serious discussion of abortion as a religious and ethical issue in Buddhist countries. Leaders of the Buddhist sangha have said very little indeed on the issue. The Buddhist teachings have made it clear that unskillful acts, like abortion, always have negative consequences for the agent. As we have seen, Buddhists understand the fetus to be a human being; therefore, abortion obviously should be covered under the first precept, namely “to abstain from taking life”. But some contemporary Buddhist thinkers and scholars of Buddhism in the West and a much smaller number in the East are beginning to address bioethical issues according to modern embryological research. They argue that although all abortions are condemned by Buddhists as the taking of human life, as the pregnancy progresses, there is some controversy about whether or not, from the Buddhist Point of view, a late term abortion is a more unskillful act than one performed early on in the pregnancy. Finally, Buddhists, unlike feminists, understand the fetus to be a person. Manuscript profile -
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34 - Providing a model for evaluating and measuring the impact of types of intelligence on investor decisions
zahra bineshian khosro faghani makrani khadijeh eslamiThe purpose of this research is to provide a model for evaluating and evaluating various types of intelligences affecting investor decisions and identifying their components, including spiritual intelligence, cultural intelligence, ethical intelligence, emotional intell MoreThe purpose of this research is to provide a model for evaluating and evaluating various types of intelligences affecting investor decisions and identifying their components, including spiritual intelligence, cultural intelligence, ethical intelligence, emotional intelligence, organizational intelligence, business intelligence and financial intelligence. For Data collection was done using two methods of librarianship and critical evaluation (checklist). The surveyor developed a questionnaire and distributed it among 300 of the brokers and investment companies in Tehran Stock Exchange. Data analysis was done by SPSS software and charts by EXCEL software. Structural equation design and analysis was performed by AMOS software. The Kolmogorov-Smirnov test was used to measure normality and the SEM structural equation modeling technique was used to provide the model. The results indicate that emotional intelligence, business intelligence, financial intelligence, ethical intelligence, cultural intelligence, organizational intelligence, spiritual intelligence affects investment decisions, so that emotional intelligence with factor load of 0.554, business intelligence with factor load of 0.368, Financial intelligence with factor load of 0312 has had the most impact on investor decisions, respectively. Manuscript profile -
Open Access Article
35 - Identify the dimensions of the ethical foundations model in accounting education and rank them
fatemeh nasouriThe present study seeks to identify and rank the dimensions and components of the model of ethical foundations of accounting education and shareholder willingness based on the Confucius model. The present research is of developmental-applied type and is of descriptive-s MoreThe present study seeks to identify and rank the dimensions and components of the model of ethical foundations of accounting education and shareholder willingness based on the Confucius model. The present research is of developmental-applied type and is of descriptive-survey type and the data collection tool is a questionnaire. The study population consisted of university administrators, professors, and professors, whose views on the proposed dimensions and components were extracted from the theoretical foundations and background of the research, and finally included 12 experts. The level is saturated and purposeful. After distributing the questionnaire of experts and collecting research data, the results were performed based on fuzzy Delphi method and ranking using ANP software. Examining the background of the research and the theoretical foundations of the dimensions of the model were identified, which include ethical skills, ethical behavior, individual ethical foundations, binding ethical foundations, Confucius principles and the perspective of shareholders' desire (value). After identifying the dimensions, by examining the opinion of experts and their comments, the results with fuzzy Delphi analysis, the approved components are as follows: sensitivity, honesty, human dignity, sincerity and purity, etc. Examining the dimensions of the research, it can be stated that from the experts 'point of view, ethical skills have the first priority in comparison with other dimensions, as well as individual ethical foundations, binding ethical foundations, ethical behavior, perspective of shareholders' desire (value), The principles of Confucius are in the next priority. The components were also ranked. Manuscript profile -
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36 - Investigation of Financial Advisors Competencies Role in Perceived Investment Value InTehran Stock Exchange
Zahra ShirazianThe most important microeconomic theory and theories of modern finance is that the value of the investment, to increase its profitability, rationality and perfect information, lies. But recent research shows that the value of the investment aspects and influenced by var MoreThe most important microeconomic theory and theories of modern finance is that the value of the investment, to increase its profitability, rationality and perfect information, lies. But recent research shows that the value of the investment aspects and influenced by various factors, including the role of financial advisor. This study aimed to investigate the role of the financial advisor in the perceived value of investment necessary competencies investors Stock Exchange of Hamadan. This kind of study is one of few studies, surveys, applied and quantitative and cross-sectional. The study population active investors in the Stock Exchange of Hamedan have been an infinite number randomly and without replacement sample of 387 members selected from among them. Data collection instrument was a questionnaire and field data collection. In order to analyze the data structure based on partial least squares path modeling methods were used. The results showed that the competencies necessary financial advisor significant impact on the perceived value of investments of investors. As well as direct evidence of a positive impact and ethical competencies, technical and financial advisor on the perceived value of the investment was emotional. Manuscript profile -
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37 - ENVIRONMENTAL ETHICS AND PHILOSOPHY AND ITS ROLE IN THE PRESENT WORLD
Mohammad Reza Alavi Moghaddam Azam GhasemiNowadays, the management of environmental issues such as hazardous waste is not simply a technical problem, but is confounded by legal, social, political and even ethical considerations.Environmental ethics asks about the moral relationships between MoreNowadays, the management of environmental issues such as hazardous waste is not simply a technical problem, but is confounded by legal, social, political and even ethical considerations.Environmental ethics asks about the moral relationships between humans and the world around us. Due to important issues of our present world, the understanding of main principles of environmental ethics and philosophyis become essential for all specialists who are working at different fields. The environmental issues cannot be solved without the help of all people specially managers and engineers.The main aim of this paper is to compare different ethical perspectives regarding to our environment. In this paper, different ethical perspectives including humanisms, biocentrism(life-centered), ecocentrisms (eco-centeric), utilitiarinism are briefly explained. In addition,the point of view of religious regarding to environment is briefly discussed. Humanism claims that we are unique because of ourintelligent, foresight and creativity and on the other hand, eco-centrism claims that all ecological processes and systems have intrinsic values and right regardless of whether they are useful to us. Furthermore, the importanceand role of the Codes of Ethics for engineers, which are adopted by several professional associations, are described in the paper Manuscript profile -
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38 - Environmental ethics and philosophy and its role in the present world
Mohammad Reza Alavi Moghaddam Azam GhasemiNowadays, the management of environmentalissues such as hazardous waste is not simply atechnical problem, but is confounded by legal,social, political and even ethical considerations.Environmental ethics deals with the moral issuesinvolved in relationships between human MoreNowadays, the management of environmentalissues such as hazardous waste is not simply atechnical problem, but is confounded by legal,social, political and even ethical considerations.Environmental ethics deals with the moral issuesinvolved in relationships between humans and theworld around us. Due ro the importance of theseissues in our present world, the understanding ofmain principles of environmental ethics and philosophyhas become essential for all specialistswho are working in different fields. The environmentalissues cannot be solved without the helpof all people, specially managers and engineers.The main aim of this paper is to compare differentethical perspectives regarding our environment.In the paper, different ethical perspectives includinghumaisn, biocentrism (life-centered), ecocentrism(eco-centeric), and utilitiarinism are brieflyexplained. In addition, the religious view pointsregarding the environment are briefly discussed.Humanism claims that human society is uniquebecause of out intelligent, foresight and creativityand on the other hand, eco-centrism claims that allecological processes and systems have intrinsicvalues and rights regardless of their usefulness.Furthermore, the importance and role of the codesof Ethics for engineers, which are adopted by severalprofessional associations, are described in thepaper. Manuscript profile -
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39 - A comparison of international didactic thoughts in Aesop myths and Kelileh-va-demneh
Nemat Esfahani OmranFromancient times, one ofthe fourtypes ofliterature which has been– by common consensus –emphasized among outstanding nations in culture and civilization is Didactic Literature. Didactic Literature is a kind of literature in which the creator of the work in MoreFromancient times, one ofthe fourtypes ofliterature which has been– by common consensus –emphasized among outstanding nations in culture and civilization is Didactic Literature. Didactic Literature is a kind of literature in which the creator of the work indirectly places two concepts of good and evil against each other while trying to teach the ethical and moral implications to human beings that, in the classical literature of the world, is generally stated through the language of animals (i.e. fable) in the form of advice. Among didactic works of the world, two are more-than-others involved in the ethics and morality; Aesop myths and Kelileh-va-demneh, the former is in the west whereas the latter is belonged to the east. Therefore, the present study aims at reviewing and analyzing some of the ethical principles in Aesop myths and Kelileh-va-demneh which have venerable place in the history of world literature and which are emphasized by a lot of ethic-oriented thinkers in the realm of didactic literature. It should be mentioned that these two works, in their teachings, have dealt with religious, social, and political issues more than other fields in society. Manuscript profile -
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40 - A Comparative Study of the Ethical Themes of Jarir and Akhtal Contradictions
Hamid Motavalizadeh NaeiniOne of the best ways to recognize the superiority of a poet over his peers is a comparative study of subjects and a study of the cognitive style of their poetry. Jarir and Akhtal, who, like two militant rivals, ridiculed each other throughout their poetic periods and al MoreOne of the best ways to recognize the superiority of a poet over his peers is a comparative study of subjects and a study of the cognitive style of their poetry. Jarir and Akhtal, who, like two militant rivals, ridiculed each other throughout their poetic periods and always tried to discredit their enemy, tried to subdue the opponent to the power of amazing imagination and reasoning by using innovative structures. Make your own literature. The aim of this study was to investigate the content of common moral themes in Jarir and Akhtal violations and to study more than 840 bits in the form of 20 poems by analytical-descriptive method. Based on what is said in examining the differences and similarities of content and style between the two poets, it can be seen that Jarir has been more successful in depicting the theme of humility and avarice than Akhtal, but Akhtal in his descriptions and interest and use of various literary techniques in depicting fear and insecurity has snatched the Jarir. Manuscript profile -
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41 - Worship pathology from Quran and Hadith point of view
fahime ahmadi moniro al sadat pour tolamiWorship is the human’s main duty for his Creator, God and is not safe from dangers. The present article studies the pathology of worship from two aspects; internal and external. The criterion of this division is the human itself. By internal factors we m MoreWorship is the human’s main duty for his Creator, God and is not safe from dangers. The present article studies the pathology of worship from two aspects; internal and external. The criterion of this division is the human itself. By internal factors we mean the scientific weak points of worship such as philosophy expression as well the human’s ethical weak points. The diagnostic trauma of worship means any trauma outside of his existence-the Satin. Non-diagnostic traumas are the ones which are created by the human being themselves such as political, cultural and economical factors. Manuscript profile -
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42 - Descriptive – Analytical study of Quran Position in Affected Behavior
Mostafa HamedaniThe present article surveys the comparative study of “Jami' al-Sa'adat” (Collector of Felicities) by Allameh Naraqi, “Ser Al Asrar fi Sharh-e Hadith Al Meraj” by Sa’adat Parvar and “Ethics in Quran” by Mesbah Yazdi from the Qura MoreThe present article surveys the comparative study of “Jami' al-Sa'adat” (Collector of Felicities) by Allameh Naraqi, “Ser Al Asrar fi Sharh-e Hadith Al Meraj” by Sa’adat Parvar and “Ethics in Quran” by Mesbah Yazdi from the Quranic ethical analysis point of view in order to introduce the applications of content analysis in the field of Quranic science research as well as assessment of Quran’s role in ethics understanding. The research method of the present study is descriptive – analytical. Manuscript profile -
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43 - Critical Study of Ethical Conflicts from David Ross Point of View Based on Verses and Traditions
Samereh Shahedi Mohammad Reza ZamiriOne of the most important applied ethics and ethics philosophy issues is the "ethical conflict". Because human being would face conflicts between attainment and failure in doing his duties. According to David Ross, the doer of the ethics may meet several and differemt d MoreOne of the most important applied ethics and ethics philosophy issues is the "ethical conflict". Because human being would face conflicts between attainment and failure in doing his duties. According to David Ross, the doer of the ethics may meet several and differemt duties which can play vital role in doing the main duties in special conditions. Duty is a must duty at first glimpse; when there is a duty, the assumption is that the task should be done unless there is a stronger ethical consideration for it. Ross's view point is not proper for solving this problem because of a defection in expressing the duties chain and series and its unlogical order. Manuscript profile -
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44 - Common Methods of ethical Educations in Holy Quran and Letter No. 31 of Nahj Al Balaghah
Homayoun Rostami Saeed Beheshti Mohsen Imani NaeeiniThe goal of the present paper is to study the common ethical education methods in Holy Quran and letter no. 31 of Nahj Al Balaghah. According to the close and tight relationship of the method as well as the goals and subject of the research, the applied method is analyt MoreThe goal of the present paper is to study the common ethical education methods in Holy Quran and letter no. 31 of Nahj Al Balaghah. According to the close and tight relationship of the method as well as the goals and subject of the research, the applied method is analytical – inferential. The data compilation and collection is librarian and the statistical society includes Quran’s text and translation as well as the mentioned letter. The present article also applies conceptual analysis for analyzing the data based on the subject of the research. The findings show that the common ethical education methods in Holy Quran and letter no. 31 of Nahj Al Balaghah are advice, pattern, kindness, repentance, closeness and calculation. Manuscript profile -
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45 - Educational and moral point of Quranic verses and ideas in the Alamaraye Naderi
Maryam IranmaneshAlamaraye Naderi writing Mohammad Kazem marvi Minister of Marv, The most detailed biographical Nader Shah Afshar and one of the most prominent monuments of the twelfth century AD, is instructive. Mohammad kazem the widespread public prose Mavaraolnahr that era MoreAlamaraye Naderi writing Mohammad Kazem marvi Minister of Marv, The most detailed biographical Nader Shah Afshar and one of the most prominent monuments of the twelfth century AD, is instructive. Mohammad kazem the widespread public prose Mavaraolnahr that era is approaching and it is appropriate to fiction. It includes things like Mahmoud Afghan insurgency, the fall of Isfahan(Safavid capital), Killed the last king of the Safavid dynasty(Shah sultan Hosayn and Tahmasp III), a rare and win big rise and eventually to her. This paper library method and bring examples of teaching poetry and ethics corner bumps and attractiveness of Quranic teachings this history book. Manuscript profile -
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46 - Analytical Study of Habermas’s Ethical Principals and its Critics from Quranic View Point
Adel Ramezani Mostafa Qaderi Mohsen Imani NaeiniHabermas – philosopher second generation of Frankfurt critical school – believes that modern wisdom is able to unwrap all of his aspects which is the only dominant tool on modern society. He tries to renovate modernity project by explaining relational action MoreHabermas – philosopher second generation of Frankfurt critical school – believes that modern wisdom is able to unwrap all of his aspects which is the only dominant tool on modern society. He tries to renovate modernity project by explaining relational actions which remains powerless. He attempts to offer a model and pattern of ethical education based on relational rationality which counts as his most important viewpoint. The present article which is done by descriptive – analytical approach, initially reviews Habermas’s relational action theory and then concludes ethical education viewpoint and finally criticizes it. The result of the research shows that Habermas’s emphasis on relational rationality makes the individuals mature and in social levels makes him to achieve understanding based on ethical actions as the main goals of educations. Manuscript profile -
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47 - A STUDY OF THE FEATURES OF THE ADOLESCENT NOVELS FOR THE SACRED DEFENSE (DAOUD GHAFFARZADGAN, MOHAMMAD REZA BAYRAMI)
Maryam Alkhatib Ali Asghar BabasalarSacred Defense authors were interested in writing stories and novels for adolescents and young adults because of their importance and fundamental role in society, especially during the war. They considered the teenage novel a platform for conveying their thoughts and me MoreSacred Defense authors were interested in writing stories and novels for adolescents and young adults because of their importance and fundamental role in society, especially during the war. They considered the teenage novel a platform for conveying their thoughts and messages to the readers. They tried to document the events of the war imposed on Iran by the Iraqi forces, the accompanying material, and moral sacrifices by the Iranians to defend the homeland, and the negative, psychological and material effects on those who lost their loved ones, homes, and members of their bodies, and how their lives became after all these calamities and misfortunes. In addition, the authors address these issues through ethical aspects. Accordingly, this article aims to study the features of the adolescent novels ethically for the sacred defense based on the works of Mohammad Reza Bayrami (Smoke behind the hill, suspension bridge, and locust shadow) and Daoud Ghaffarzadgan (Ayoub night and Midnight Song) using an analytic-descriptive approach. The results show that both authors encouraged the reader to have two critical moral values. The first is the love of the homeland and sacrifice to defend it, while the other is hope. Because the first aspect is the best solution to war, and the second is the best solution to the psychological effects of war. They showed that a person, despite his pain, weakness, and injury, must accept new circumstances and continue his life with positive thoughts and a strong spirit because despair and weakness are actual losses. Manuscript profile -
Open Access Article
48 - Ethical Values in Aisha Taymur Poetry
Soudabeh MozaffariArabic contemporary literature endues literati – amongst women - to the literary society who wonder the world by their literary works; as they play a notable role in Arabic literature, culture and ethics development and growth. Aisha Taymur - Egyptian contem MoreArabic contemporary literature endues literati – amongst women - to the literary society who wonder the world by their literary works; as they play a notable role in Arabic literature, culture and ethics development and growth. Aisha Taymur - Egyptian contemporary poet lived in an era in which literature was obscene for women but she did not give up and tried her best to in the field of literature; she studied literature and presented in literary circles. She had different poetic motives but the most distinguished which attracted others was the ethical values. The aim of the present paper is to study those ethical values in Aisha Taymur poetries in analytical – descriptive method. Manuscript profile -
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49 - Explanation of the role of components of ethical leadership based on social responsibility in the employees of Payam Noor University
mohammad hasan jabari sani omid vandad hasan momeni mohmoeiThe existence of the category of responsibility in the nature of leadership necessitates the creation of morality in leaders. Ethical leaders in particular can create ethical components in a set that includes a culture of fairness, honesty, and trustworthiness, and have MoreThe existence of the category of responsibility in the nature of leadership necessitates the creation of morality in leaders. Ethical leaders in particular can create ethical components in a set that includes a culture of fairness, honesty, and trustworthiness, and have positive interpersonal relationships with people in their organization. People in positions such as leadership can be the source of many behavioral changes; and this is best achieved when these leaders also have high moral conduct. Therefore, the present study was conducted with the aim of explaining the role of ethical leadership components based on the social responsibility approach in the employees of Payam Noor University. The research method is descriptive-analytical and survey method. Using the opinions of experts and also the statistical population of the study, which includes the staff of Payame Noor University of Khorasan Razavi and the sample number is 205 people, the necessary data were collected and then using analysis technique. Analysis of AHP hierarchy and expert software and using DANP method was performed. The tool for collecting information is a questionnaire, the validity of which was checked and confirmed by the opinion of experts and its reliability using Cronbach's alpha. The results showed that in relation to the main components of belief structure (D1), responsibility structure (D5), regularity structure (2D), specialty structure (D3) and knowledge structure (D4) with final weights of 0.404583, 0.389333, 0.377648, respectively., 0.366331 and 0.351909 were ranked first to fifth. Also, in relation to the sub-components related to the factors of moral leadership of managers and social responsibility of Payam Noor University staff in Khorasan Razavi, the results showed that the sub-components of belief orientation, meritocracy and education with final weights of 0.11466, respectively; 0.09816 and 0.09061 were ranked first to third in this evaluation. Manuscript profile -
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50 - Identifying and explaining the components of teachers' ethical behavior in the education process with an emphasis on the dimensions of teacher knowledge
reza masouminejad gahraman madadlou shahla babaie zahra babaie delangiz shamiThe aim of this study was to identify the characteristics of teachers' ethical behavior and explain it according to the multiple dimensions of teacher knowledge in the process of education students. The qualitative research approach was a conventional content analysis m MoreThe aim of this study was to identify the characteristics of teachers' ethical behavior and explain it according to the multiple dimensions of teacher knowledge in the process of education students. The qualitative research approach was a conventional content analysis method with a self-conceptual nature. The study participants were teachers in Khoy and Chaipareh counties in the academic year 1399-1400, of which 23 were selected through purposive sampling of index type. In this regard, semi-structured interviews were conducted and the sampling process continued until complete data saturation. To validate the findings, the researcher's self-review method and Checking participants were used, and to determine the reliability of the data, a parallel survey of coders was used. The findings showed that the 7 main themes of teachers' ethical behavior in the educational process include self-identity, educational purposefulness, typical coexistence, moral realism, cognitive belonging, contingency activism and educational well-being with 24 sub-themes and 171 The basic code is to implement a variety of teacher knowledge in the classroom. The results showed that the seven components, as aspects of teachers' knowledge in the teaching and learning process, reflect the ethical nature of their behavior in educational situations that can meet the expectations of the stakeholder community regarding the characteristics of an effective teacher and put them into practice. Manuscript profile -
Open Access Article
51 - Designing a model for promotion of ethical leadership in the Management of the headquarters of the Ministry of Education
Alireza Soltanifard Amir Hosein Mohammad Davodi Nader Gholi GhorchianPurpose: This research was conducted with the aim of providing a model for promoting ethical leadership in the management of the Ministry of Education. Method: The purpose of this research is development-applied type of mixed studies (qualitative-quantitative) in MorePurpose: This research was conducted with the aim of providing a model for promoting ethical leadership in the management of the Ministry of Education. Method: The purpose of this research is development-applied type of mixed studies (qualitative-quantitative) in which thematic analysis method was used in the qualitative part to identify the dimensions, components and factors, and in the quantitative part descriptive -survey method was used. The statistical population in the qualitative section included university faculty members in the fields of educational management, as well as senior managers in the Ministry of Education, which reached theoretical saturation with 14 interviews. In the quantitative section, 202 general managers and assistants at the staff level of the Ministry of Education were selected as a sample using Cochran's formula. The validity of the questionnaire was confirmed by the CVR method. Cronbach's alpha with a coefficient of 0.802 shows the high reliability of this questionnaire. Findings: In the qualitative part 5 dimensions, 31 components as well as 9 factors and 43 sub-factors were identified, descriptive-survey method was used in the quantitative part. According to the results of the research model, it showed that among the dimensions of ethical behavior with a coefficient of 0.95, and among the factors, the separation of management from political actions has the highest importance and priority in promoting ethical leadership. Also, the validation of the model was evaluated through internal and external validity. Conclusion: Staff management in the Ministry of Education can better implement the guidelines of the Fundamental Transformation of Education document through the use of ethical leadership components. Manuscript profile -
Open Access Article
52 - An Investigation of the Relationship between Ethics and Politics in the Idea and Practice of Charlemagne(The Founder of the Holy Roman Empire of the German Nations)
Alireza Taherizadeh Akbar Ashrafi Abbas Ali Rahbar Morteza MahmoodiThe purpose of the present study is to investigate the relationship between ethics and politics in one of the noticeable governmental eras in Christian Europe during the Middle Ages, that is to say Charlemagne’s reign. This research aims to answer the following re MoreThe purpose of the present study is to investigate the relationship between ethics and politics in one of the noticeable governmental eras in Christian Europe during the Middle Ages, that is to say Charlemagne’s reign. This research aims to answer the following research questions: Was politics during Charlemagne’s reign based on the accurate observation of ethical principles inferred from Christianity? How much ethical and religious principles were effective on Charlemagne’s decision making and political function? The conceptual framework of the study is based on two likely relationships between ethics and politics, that is ethical politics and political ethics as the underlying criteria for the analysis of Charlemagne’s measures and functions. The method of the study was descriptive analysis and the results showed that despite theoretical advices of Christianity in terms of observing ethics in politics, Charlemagne did not really adhere to moral rules during his reign and his practical politics was based on meeting personal interests even at the cost of violating ethical principles. Manuscript profile -
Open Access Article
53 - The Effect of Management Control System on Unethical Behaviors
Seyed Hossein Ahmadi Langari Mansour GarkazThe purpose of the present research is to review the effect of management control system (MCS) on unethical behaviors. The current study aims to validate the theoretical model of the study of Langevin and Mendoza (2012) and also theoretically test the hypothesis formula MoreThe purpose of the present research is to review the effect of management control system (MCS) on unethical behaviors. The current study aims to validate the theoretical model of the study of Langevin and Mendoza (2012) and also theoretically test the hypothesis formulated by the authors, although not experimentally tested yet. Therefore, the following research question is explored in the present study: Which aspects of MCS presented by Langevin and Mendoza (20102) increase organizational justice and decrease unethical behaviors of managers? In this regard, a questionnaire was distributed among the senior and middle managers of active corporations in the stock exchange from April 2021 to May 2021. According to a survey research plan including a questionnaire from Louisiana Klein et al., completed by 114 participants, the relationship between research variables and the hypothesis presented by Langevin and Mendoza (2012) was reviewed and the data was analyzed using PLS Smart software/version 3. The results obtained from modeling the structural equations show that participation in setting the goals can increase perception of procedural justice; it means that participation in setting fair purposes is taken into account but this issue does not have a close relation to the managers’ reward. Thus, ignoring uncontrolled aspects by the managers in performance assessment does not lead to the perception of procedural and distributive justice. Manuscript profile -
Open Access Article
54 - The Effect of Moral Orientation, Threat to Personal Independence, and Moral Intensity on Ethical Decision-Making Process of Auditors
Saeed Jabarzadeh Azizollah Moradi Leyla KangariThe purpose of the present study is to review the effect of moral orientation, threat to personal independence, and moral intensity on the ethical decision-making process of auditors. This paper is a practical, descriptive, and survey research which has a semi-experimen MoreThe purpose of the present study is to review the effect of moral orientation, threat to personal independence, and moral intensity on the ethical decision-making process of auditors. This paper is a practical, descriptive, and survey research which has a semi-experimental plan with two scenarios. The statistical population of the research consisted of senior audits and accounting managers of the accounting companies, registered in the Official Accountants Society and Audit Organization of Iran, serving up until the end of the first half of 2019. The statistical sample included 131 senior audits and accounting managers chosen by convenience sampling. For measuring the research variables, some questionnaires with confirmed validity and reliability were used. The research results showed that moral orientation and threat to personal independence are effective in the process of ethical decision-making, whereas moral intensity does not have any impact in this regard. For the explanation of this result, it can be said that the auditors who have special moral orientation have high awareness of the ethical content of auditing so they always reinforce the process of their ethical decision-making. Such a moral orientation is so useful for auditors because it makes them keep working based on their professional rules. Furthermore, the results convey the significant effect of threat to personal independence on the ethical decision-making process of auditors. Therefore, high threat to the independence of the personal interests leads to an increase in moral sensitivity of auditors which is a procedure in their moral decision-making. What is more, the research findings indicate that moral intensity has no significant effect on the process of ethical decision-making. Manuscript profile -
Open Access Article
55 - Investigating the Role of Spiritual Intelligence and Moral Courage in the Occurrence of Moral Behaviors of Government Accountants
Jalal Azarberahman Saeed Pakdelan Alireza Azarberahman Mohamad Reza Ramzani KarashkEthics and its related principles have long been considered by researchers and thinkers in various fields. Paying attention to these principles is of undeniable importance due to its positive impact on organizational decision-making systems. The purpose of this study is MoreEthics and its related principles have long been considered by researchers and thinkers in various fields. Paying attention to these principles is of undeniable importance due to its positive impact on organizational decision-making systems. The purpose of this study is to investigate the role of Spiritual intelligence and Moral courage in the occurrence of moral behaviors among accountants in government agencies. The statistical population is all accountants of government agencies in 2020. Using Morgan table, 278 people were easily selected. Standard questionnaires were used to measure the variables and in order to test the hypotheses, the methods of factor analysis, agreement correlation table and chi-square test using SPSS and LISREL software were used. The results showed that a high level of Spiritual intelligence in the occurrence of moral behaviors has a significant relationship with the permissible moral behavior pattern. The findings of the study indicate that a low level of Spiritual intelligence in the occurrence of moral behaviors is related to the pattern of moral adaptation behaviors. It was also determined that a high level of Moral courage in the occurrence of moral behaviors is related to the pattern of morally permissible behavior. Finally, it was found that a low level of Moral courage is effective in the emergence of moral behaviors with a behavioral pattern of moral adaptation. Manuscript profile -
Open Access Article
56 - Investigating the Effect of Social Intuition in Decision Making and its Importance in Teaching Accounting Ethics
mansour garkaz farshid eimerIntuitive decision making is a process related to the human subconscious mind and is a kind of mental conclusion that the decision maker reaches based on his past experiences and emotions and those of others. It is happening among several people and the results and expe MoreIntuitive decision making is a process related to the human subconscious mind and is a kind of mental conclusion that the decision maker reaches based on his past experiences and emotions and those of others. It is happening among several people and the results and experiences of people are influential in other people's decisions. Thus, the moral judgments of friends, colleagues, and acquaintances may influence the personal judgments of individuals. Therefore, the present study examines the impact of social intuition on decision making and its importance in teaching accounting ethics. This research is of applied, descriptive and survey type. The data collection tool is questionnaire instrument and the statistical population of the study consists of undergraduate, post-graduate and doctoral accounting students in the Golestan province Universities in 2021. Analysis of variance with general linear model design is used to analyze the data. The results show that social intuition has a significant effect on the judgment and decision of accountants. Also, the judgment of others on ethical issues has a significant effect on the ethical judgment and decision-making of accountants, and it can be concluded that the moral acceptance or immorality of issues by other people can be the basis for ethical or immoral decision-making by accountants. Manuscript profile -
Open Access Article
57 - Investigating the Effect of Ethical Ideology on Auditors' Self-Efficacy
reza nematikoshteliEthics 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 MoreEthics 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 -
Open Access Article
58 - The Psychological Role of WorkPlace and Organizational Socialization in Improving Auditors' Ethics by Reducing Deviant Behaviors
saead shad Mehdi Zeinali Ahmad Mohammadi Younes Badavar NahandiThe auditing profession, in order to develop the ethics of auditors, needs to correct deviations and promote ethical and behavioral prerequisites in order to gain the trust and confidence of the public and to reassure them by understanding the sensitivities and concerns MoreThe auditing profession, in order to develop the ethics of auditors, needs to correct deviations and promote ethical and behavioral prerequisites in order to gain the trust and confidence of the public and to reassure them by understanding the sensitivities and concerns of stakeholders. To achieve this idea, the auditing community must be more sensitive in the workplace to reduce and minimize any deviations and unreasonable behaviors. The purpose of this study is to investigate the psychological role of the work environment and sociability in improving the ethics of auditors by reducing deviant behaviors. Research data in the statistical community of auditors, members of the Iranian Formal Accounting Society, were completed with 367 questionnaires based on available methods and data analysis was performed using structural equation modeling with partial least squares approach. The results show that the psychological environment of the workplace and organizational socialization have a significant impact on improving the ethics of auditors by reducing deviant behaviors and by strengthening these criteria can control deviant behaviors and improve personal motivation and ethical atmosphere in the workplace of auditors. Manuscript profile -
Open Access Article
59 - Investigating Ethical Factors Affecting Internal Audit Reporting Decisions
zahra honarmandi seyedeh zahra mousavi Samira ZareiEthical conduct is considered as one of the conditions for the survival of the internal audit profession. Decisions that are ethically ambiguous can lead to financial reporting errors. This study is the ethical factors of internal audit executive reporting that describe MoreEthical conduct is considered as one of the conditions for the survival of the internal audit profession. Decisions that are ethically ambiguous can lead to financial reporting errors. This study is the ethical factors of internal audit executive reporting that describes the internal auditor's relationship with the organization. For this purpose, the ethical method thinking model is used in which the three ethical factors of perceptions, information, and judgment based on decision-making in internal audit reporting are examined. The research tool was a questionnaire that was distributed and collected among the statistical population in 1399 after localization. The statistical population of the auditors' research was 417 members of the Iranian Association of Internal Auditors, and 200 people were selected as a statistical sample using Cochran's formula. Finally, the responses were analyzed through structural equations. The results show a two-way relationship between the internal auditor's perception of management activities and the use of information technology by the internal auditor, as well as a one-way relationship between the internal auditor's perception of management activities and judgment. Decision-making has technology with judgment and judgment with decision-making, and the relationship between judgment and decision-making is stronger than other relationships. Manuscript profile -
Open Access Article
60 - Scope of Theory of Planned Behavior and Whistle-Blowing Tendency
Vahid Bekhradi NasabThe desire to "Whistle-Blowing" the independent auditor is a move by independent auditors to detect violations and report them to oversight bodies for remedial action. However, the lack of motivation and willingness to disclose the report of errors discovered by indepen MoreThe desire to "Whistle-Blowing" the independent auditor is a move by independent auditors to detect violations and report them to oversight bodies for remedial action. However, the lack of motivation and willingness to disclose the report of errors discovered by independent auditors and the lack of willingness to Whistle-Blowing among them, requires that in the present study to focus on the ethical decision-making process, so that auditors Be encouraged independently and try to be alert. This research is purposeful, applied and a combination of cross-sectional and correlational survey methods. The statistical population of the trusted auditing firms of Tehran Stock Exchange and the research sample includes 56 firms in2020that were selected based on availability. The research tool is a questionnaire and a scenario and the research hypotheses have been tested using the least squares model. The results of the study show the extent to which auditors consider themselves to be the ethical representatives of the client. In other words, research evidence suggests that an individual's attitude toward Whistle-Blowing, ethical acceptance by others and oneself, one's perception of behavioral control, commitment to independence, and individual responsibility in reporting have a positive effect on the willingness to Whistle-Blowing independent auditors. But the consequences of reporting for the individual have a negative effect on the willingness to Whistle-Blowing independent auditors. Also, organizational support, correlation, group, group norms, and ethical status. Relationship between individual characteristics of auditors and the individual's willingness to Whistle-Blowing independent auditors. Manuscript profile -
Open Access Article
61 - Evaluating ethical beliefs of accountants compared to non-accountants
Hadiseh Darvish Mohsen hashemi gohar Farzad KhalbandiFinancial scandals and corporate bankruptcies, especially in the last two decades, have made the importance of ethical issues in the accounting and auditing profession more prominent than in the past and have attracted the attention of professional members, the academic MoreFinancial scandals and corporate bankruptcies, especially in the last two decades, have made the importance of ethical issues in the accounting and auditing profession more prominent than in the past and have attracted the attention of professional members, the academic community, and accounting researchers more than in the past. Emphasizing moral beliefs and examining its effects on various phenomena can help reduce financial scandals as well as the reputation of the profession. The main purpose of the current research is to evaluate ethical beliefs among professional accountants and non-accountants. This research was conducted in 1401 and its statistical population consists of expert (professional) accountants and non-accountants, from which 400 samples were selected. 200 of the statistical sample are accountants and the other 200 are non-accountants. In order to collect data, questionnaires were used, and structural equation modeling was used by Smart PLS3 and Spss25 software to test hypotheses. The findings of the research showed that with the increase in accounting expertise of people, their moral beliefs decrease. Also, the findings of the research indicate that non-accounting professionals have more moral beliefs than accounting professionals. Manuscript profile -
Open Access Article
62 - The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Auditors' Ethical Judgment
َAhmad Ahmadi Amin Rostami Saeedeh HeydarzadehThe purpose of this paper is to examine the effect of ethical reasoning, exposure to ethics, and the perceived ethical climate on auditors' ethical judgment. The statistical population of this research includes the partners of audit institutions that are members of the MoreThe purpose of this paper is to examine the effect of ethical reasoning, exposure to ethics, and the perceived ethical climate on auditors' ethical judgment. The statistical population of this research includes the partners of audit institutions that are members of the Certified Public Accountants Society (independent auditors working as partners), and to investigate the issue, 88 people were selected as a sample from among the members of the society using Cochran's formula. Structural equation modeling has been used to test the research hypotheses. The results of the hypothesis test showed that ethical reasoning, exposure to ethics, and the perceived ethical climate have a positive and significant effect on auditors' ethical judgment. Among the investigated factors, moral reasoning has the greatest impact, and the perceived moral atmosphere has the least effect on the ethical judgment of auditors. People can provide moral arguments according to their knowledge of moral principles and processes. On the other hand, the development of ethics as well as how to teach it can help auditors make ethical decisions when choosing different options. Also, the more ethically auditors perceive their organization's atmosphere, the more ethically they act in applying professional judgments. By examining ethical orientation as an imperative element of judgment and decision-making in the auditor's profession, this research can contribute to expanding the theoretical foundations of behavioral research in auditing as well as provide useful information for auditing policymakers to formulate auditing strategies based on. Manuscript profile -
Open Access Article
63 - Investigating the Effect of the Components of Ethical Programs of Companies on Reducing the Unethical Behaviors of Accountants
Aliakbar Pourfalah Faraghe Mehdi SarikhaniThe purpose of this study is to investigate the effect of the components of ethical programs of companies on reducing the unethical behavior of accountants. Therefore, the impact of the components of punishment, monitoring, internal reporting, code of ethics, ethics sup MoreThe purpose of this study is to investigate the effect of the components of ethical programs of companies on reducing the unethical behavior of accountants. Therefore, the impact of the components of punishment, monitoring, internal reporting, code of ethics, ethics support service and ethics training on the unethical behavior of accountants was investigated. The statistical population of this research is accountants and financial employees of manufacturing companies in Isfahan province in 2022, and the data collection tool is questionnaire. Structural equation method with partial least squares approach was used to test research hypotheses and SmartPLS 3 software was used for data analysis. The results show that the components of monitoring, punishment, code of ethics, ethics support service and ethics training have negative and significant effect on reducing the unethical behavior of accountants, and the effect of the internal reporting component on reducing the unethical behavior of accountants is negative but insignificant. Also, the difference between the components of ethical programs of companies on reducing the unethical behavior among subgroups of female and male accountants was investigated, indicating a significant difference in the relationship between ethics support service and unethical behavior between female and male accountants. The results of this research show that in general, companies can reduce unethical behavior in accountants by implementing ethical programs. Manuscript profile -
Open Access Article
64 - Investigating the Effect of Deficit in the Factors of Auditors' Executive Function on Their Moral Judgment
reyhaneh haghighi Mohammad Ali Bagherpour Velashani ali ghanaee Mohammad Reza AbbaszadehThe purpose of this paper is to investigate the effect of deficit in the factors of auditors' executive function (in Self-Time Management, Self-Organization, Self-Control, Self-Motivation) on their moral judgment. The research is a descriptive and survey method.The stat MoreThe purpose of this paper is to investigate the effect of deficit in the factors of auditors' executive function (in Self-Time Management, Self-Organization, Self-Control, Self-Motivation) on their moral judgment. The research is a descriptive and survey method.The statistical population consists of external auditors. The samples size is determined based on related formula for the method used to test hypotheses (it destrebuted to number of 120 people and finally fulfield by 70 people). The field survey and questionnaire were used for data collection. The research hypotheses were also examined using the structural equation method (SEM).The results show that deficit in the self-organization (problem solving) and self-control (behavioral inhibition) has a negative effect on the auditor's ethical judgment. Deficit in executive function has a negative effect on memory (retrieving information and procedures related to work), attention and performance, and weakness in these factors have a negative effect on the quality of auditor’s moral judgment. Manuscript profile -
Open Access Article
65 - Examining the effect of Organizational Atmosphere on Audit Quality, Unethical Decisions and Audit Performance
mahdi filsaraeiThe present study was carried out with the aim of investigating the effect of organizational climate on audit quality, unethical decisions and audit performance. In this regard, the current research is one of the applied researches in terms of its purpose, according to MoreThe present study was carried out with the aim of investigating the effect of organizational climate on audit quality, unethical decisions and audit performance. In this regard, the current research is one of the applied researches in terms of its purpose, according to the research objectives. From the point of view of data collection, the present research is included in the collection of field and survey research. The statistical population of this research includes all certified accountants who are members of the Iranian Association of certified public accountants (IACPA). According to the collected information, the certified accountants who are members of the IACPA are limited to 3100 people. Due to the limited population, Morgan's table was used to determine the sample size. Based on this, the number of 342 sample people has been estimated in 2023 and finally, the results obtained from the hypothesis test using the partial least square method and SmartPLS software show that the organizational atmosphere has an effect on the audit quality and also the organizational atmosphere has an effect on the unethical decisions of auditors and finally the organizational atmosphere affects the audit performance. Manuscript profile -
Open Access Article
66 - Educational - moral elements basic essence of poetry
Sayyed Ahmad Hosseini Kazerouni Mohammad Reza Kamali BanianiSince the Islamic Revolution transformed society in the form of government And its selection is Beliefs, around the polar axis of the new thinking of moral values - educational, spiritual and material has been around. The culture and rituals arising from this requ MoreSince the Islamic Revolution transformed society in the form of government And its selection is Beliefs, around the polar axis of the new thinking of moral values - educational, spiritual and material has been around. The culture and rituals arising from this request, the various forms of poetry can be crystallized. Poetry Today, the most telling in our modern existence, and yet the mental strength and competence in the field of literature is. Diversity in form and content of each historical period, ie, time Nzbj Revolution, after the war and postwar poetry, thoughts echo Mellon this dynamic generation. I look forward to the process, the values of contemporary poetry eventually reached that is capable of existing space And the last piece, the sublime atmosphere of education - Moral and much broader and more unique is that it deserved a draw. So that our whole culture is dominant and a song with the preservation of human civilization and to promote their follow man. I thought Ben's review even after the Islamic Revolution that the source of all morality - and religious education are considered in this study. Manuscript profile -
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67 - Discussion about Pedagogic and Lyric Literature
Seyed Ahmad Hosseini KazerooniPersian literature is one of the most affluent literatures in the world, being brimful of intrinsic emotions and passions and common various frames of time along vacillating history of this land. Many literal masterpieces have pedagogic aspects, including Molavi’ MorePersian literature is one of the most affluent literatures in the world, being brimful of intrinsic emotions and passions and common various frames of time along vacillating history of this land. Many literal masterpieces have pedagogic aspects, including Molavi’s Spiritual Couplets (Masnavi-E-Manavi), Boostan of Saadi, Hadiqeh of Sanaei, and Poetical Collectanea of Atar which their literal aspects are strong and laconic as in parallel with their pedagogic features. The extent of using pedagogic literature is extremely wide since in any case each work may give some instruction. In Persian poem, lyric literature is uttered in the forms of story, elegy, prayer, complaint (grievance), grumble and lyric recital as sonnet, quatrain, couplet and even ode. However, the foremost poetical frame is sonnet which is adopted in two meanings: 1- Passionate and emotional poems 2- Romantic poems Manuscript profile -
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68 - The effect of conceptualization of ethical leadership on organizational deviational behaviors of university employees
Azam Pirayesh Akram AkbarianAnalyzing the effect between conceptualization of ethical leadership and organizational deviational behaviors has been the objective of this research. This study has been done based on the descriptive method of correlational kind. The statistical population of this stud MoreAnalyzing the effect between conceptualization of ethical leadership and organizational deviational behaviors has been the objective of this research. This study has been done based on the descriptive method of correlational kind. The statistical population of this study has been included all of the employees of Isfahan (IAU) who were 320 employes. Employees were selected randomly as sample. The standard questionnaire of Ethical Leadership (Kalshonand et al., 2011) and the standard questionnaire of Deviational Behaviors (Bent and Robinson and et al., 2008) were included in the research`s tools. The multiple regression`s tests was used. Results showed that the conceptualization of ethical leadership has a significant effect on deviational behaviors is negative and significant which is as (p≥0.01, r=-0.290). Therefore, the hypothesis of the effect of conscientiousness on deviant behavior is not confirmed and the hypotheses of the effect of dimensions of popular orientation, knowledge sharing, stability, role resolution, moral guidance, fairness of moral leadership on deviant behaviors are not confirmed. Manuscript profile -
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69 - The Relationship between Workplace Spirituality and Work Engagement with the Mediating Role of Organizational Loyalty (Case study: Elementary School Teachers of Khash City)
pari ghamshadzahi naser nastiezaieThis study examined the relationship between workplace spirituality and work engagementwith the mediating role of organizational loyalty. The research design was a relational type of structural equation modeling. Statistical population was the elementary school teachers MoreThis study examined the relationship between workplace spirituality and work engagementwith the mediating role of organizational loyalty. The research design was a relational type of structural equation modeling. Statistical population was the elementary school teachers of Khash city that 153 teachers were studied by stratified random sampling method. To collect information, three questionnaires were used: Workplace Spirituality (Milliman et al., 2003), Work Engagement (Salanova & Schaufeli, 2004) and Organizational Loyalty (Mosadeghzadeh, 2012). For data analysis the structural equation modeling were used by SPSS and Lisrel software. Based on results the direct effect of workplace spirituality on work engagement, direct effect of workplace spirituality on organizational loyalty and direct effect of organizational loyalty on work engagement were significant (P<0/05). The indirect effect of workplace spirituality on work engagement was also significant with the mediator role of organizational loyalty (P<0/05). Manuscript profile -
Open Access Article
70 - The relationship between ethical leadership, organizational identification and workplace spirituality with unethical pro-organizational behavior mediated by job satisfaction In the staff of Shahid Chamran University of Ahvaz
seyedmohammadjavad mousani nia mostafa asheghi abdulzahra naamiThe purpose of this study was to investigate the relationship between ethical leadership, organizational identification and workplace spirituality with unethical pro-organizational behavior mediated by job satisfaction. The present study was a correlational study. The p MoreThe purpose of this study was to investigate the relationship between ethical leadership, organizational identification and workplace spirituality with unethical pro-organizational behavior mediated by job satisfaction. The present study was a correlational study. The population of the present study included all the staff of Shahid Chamran University of Ahvaz, from which 133 people were selected by stratified random sampling as a sample of the present study. The data collection instruments were Ethical Leadership Questionnaire, Brown et al. (2005), organizational identification Questionnaire, Mael & Ashforth (1992), workplace spirituality Questionnaire Milliman et al. (2003), unethical pro-organizational behavior Questionnaire Umphress et al. (2010), and Job Satisfaction Questionnaire Barry Fieldworth (1951). Data were analyzed using structural equation modeling (SEM) in SPSS version 23 and AMOS 23 software programs. Structural SEM confirmed the proposed model’s fitness. The results indicated a direct and indirect relationship of ethical leadership, organizational identification, and workplace spirituality through job satisfaction on unethical pro-organizational behavior. Manuscript profile -
Open Access Article
71 - The ethical education pattern in the books of Hedyehaye Aseman
Mohammad Hasani Ahmad BanyasadyThe aim of this study is to achieve the main challenges of this pattern by critically criticizing the textbooks of "Hedyehaye Aseman "books. To achieve this goal, the method of content analysis should be considered. Took But since this method is widely available, Senger MoreThe aim of this study is to achieve the main challenges of this pattern by critically criticizing the textbooks of "Hedyehaye Aseman "books. To achieve this goal, the method of content analysis should be considered. Took But since this method is widely available, Senger and Szigatroup (2005) - and its modification based on the present research need-are based on four components (teaching methods, program materials, program goals, ethical content ) Is located in the analysis center. The results of this research have shown that although the scope and number of ethical themes used in the textbooks of these books are significant, it is unclear whether this extension will enable a student to develop ethically. The most fundamental mistakes made in this area are the lack of coherence, the disparity between the amount of concepts and the opportunity to contemplate and institutionalize the students. Manuscript profile -
Open Access Article
72 - Presenting a structural model for the development of Ethical Climate in Iranian professional football
Reza Gorji Mehdi SalimiPurpose: Of all the sports that have regular competitions around the world, football is arguably the most popular and participatory activity and sport, as many countries on the five continents of the world are in it. They have considered it as their national sport. But MorePurpose: Of all the sports that have regular competitions around the world, football is arguably the most popular and participatory activity and sport, as many countries on the five continents of the world are in it. They have considered it as their national sport. But the point to consider is that in this popular field, relying only on technical issues cannot be the winner, and therefore cultural and educational issues and professional teachings should also be the top priority. The aim of this study was to present a structural model for the development of Ethical Climate in Iranian professional football.Methodology: The present study is descriptive and applied in terms of purpose. A researcher-made questionnaire and its face validity were confirmed by 14 experts and university professors and its reliability was obtained using Cronbach's alpha test and combined reliability. The statistical population of the study consisted of seven groups of different strata related to the research. Due to the uncertainty of the population size, the Cochran infinite population formula was used to determine the sample size, which is equal to 384 people at a 95% confidence level. To select a statistical sample from stratified random sampling method (sports staff, 61 people, university teachers, 62 people, referees, 48 people, club CEOs, 38 people, coaches and head coaches, 62 people, players, 49 people and Fans, 64 people) were used. In this study, descriptive statistics were used to describe the demographic status of the respondents as well as their answers to the research questions and in the inferential statistics section, the structural equation test was used. For this purpose, MS-Excel, SPSS ver 18 and AMOS24 software were used.Results: The results showed that the adaptive fit indices were higher than 90% and appropriate. The RMSEA index is lower than 8% (0.078) and is appropriate. Therefore, in general, the structural model designed to develop the moral atmosphere in Iranian professional football has the necessary fit.Conclusion: According to the research results, it is suggested to the managers and those involved in the country's football using the presented model, proper planning and decision-making, while reducing moral problems and deviant behaviors, Lead Iranian football to professional ideals, which is to stay away from marginal issues, clean football, and technical growth and development. Manuscript profile -
Open Access Article
73 - Prerequisites, Strategies and Consequences of Implementing Ethical Management in Sports of Iran
Sayedeh Shirin Derakhshandeh Hassan Fahim Devin Hossein Peymanizad Mohammadreza IsmaeelzadehObjective: The purpose of this study was to identify the preconditions, strategies and consequences of implementing ethical management in sports in the country based on data theory and provide a model.Methodology: The present research is applied research in terms of pur MoreObjective: The purpose of this study was to identify the preconditions, strategies and consequences of implementing ethical management in sports in the country based on data theory and provide a model.Methodology: The present research is applied research in terms of purpose and qualitative in terms of data search and based on data theory and in terms of analytical-exploratory data analysis method and in terms of time of research is present-type. The information was collected in the field method. The statistical population of the study includes all sports experts in the country. The statistical sample was purposeful and finally interviewed with 35 people. Data collection was done through semi-organized and exploratory interviews with sports experts in the country. Foundation data analysis methods were used to analyze the data. Results: The results showed that the concepts obtained from coding signs in the category of predecessors include 17 items in two categories of organizational and extra-organizational concepts, in the category of strategies including 43 items and three categories of organizational strategies, group strategies and individual-personality strategies and concepts. Regarding the future, 29 items were divided into three categories: micro-level (individual), medium-level (group) and macro-level (organization).Conclusion: The country's sports managers can use the concepts obtained to implement ethical management in sports and the implementation of ethical management in the country's sports causes the effectiveness of individual, group and organizational activities in order to achieve organizational goals. Manuscript profile -
Open Access Article
74 - Ethics in the KhajooKermani’s Poems
Mahdieh Cheraghi Ahmad ZakeriKhajooKermani was a scholar whose poetry dealt with ethical issues. He was influenced by his master, Sheikh Kazerooni, and adopted the school of Morshediyeh-the school in which the followers believed in ethical values. He followed the school of ethics such as other cont MoreKhajooKermani was a scholar whose poetry dealt with ethical issues. He was influenced by his master, Sheikh Kazerooni, and adopted the school of Morshediyeh-the school in which the followers believed in ethical values. He followed the school of ethics such as other contemporary scholars including Attar, Molavi, and Ibn-Al-Arabi. They believed love is superior to logic and wisdom. He developed his conception of ethics to arrive at the knowledge of absolute fact-God. The purpose of this study was to review the Khajoo’s poems to discover the ethical concepts he reflected in his poetry. His poems showed that he passed the seven theological steps towards God and reached God’s knowledge which helped him merged with the absolute familiarity with God. This was made through efforts and exercises that any religious person should pass to make God satisfy. Hypocrisy and showing off could be the main obstacles of arriving at this position. He then followed the style of ethical meditation in which he merged in God. He believed that the universe was created based on the God’s love and the Holy Spirit. Thus we should try to follow ethical values in the world and with training and meditation leave the earthly world through seven stages of spiritual journey and settle in the spiritual world. This is the ultimate goal of human beings created by God. Therefore the follower may choose his own death and leave his earthly life to meet God’s throne and refer to the first place in which he dwelled before coming to this Earth. Human beings are carrying the God’s spirit and this can help them to return to their origin. They should cleanse their sprits through meditation and then go to the unity in which they become one again in front of God. Manuscript profile -
Open Access Article
75 - Interpretation of the Intertextual Context of Sufism and Jāmi’s Mysticism in Baharestan Based on Fairclough Theory
Fatemeh Ghasemian Pouran Yousefipour Kermani Asieh ZabihniaAbd al-Rahman Jāmi is a famous poet and writer of the ninth century AH, who is in fact the end of the great Persian poets and is considered the greatest poet after the era of Hafez. Jāmi is a professional Sufi poet who uses Sufi terms in his poetry and prose, and in Bah MoreAbd al-Rahman Jāmi is a famous poet and writer of the ninth century AH, who is in fact the end of the great Persian poets and is considered the greatest poet after the era of Hafez. Jāmi is a professional Sufi poet who uses Sufi terms in his poetry and prose, and in Baharestan, many examples of good mystical thoughts can be found. Jami has expressed these thoughts mostly in short stories. Throughout Baharestan, Jāmi does not forget his main goal and purpose as a teacher of ethics and mysticism, and teaches readers of mysticism and ethics. Jāmi, like many mystics, considers the main goal of mysticism through the stages of mystical education or the journey of the houses of conduct, which begins with repentance and ends with annihilation, to be the essence of truth, which is the goal of every mystic. In this research, the author uses a descriptive-analytical method and a library method to study the intertextual context of Jāmi’s Sufism and mysticism in Baharestan and to answer the question of how Jāmi in Baharestan uses mystical themes to express his educational and moral goals. Studying Jāmi's mystical ideas in Baharestan concludes that Jāmi has shown interest in Iranian mysticism and the theories of Sheikhs in Khorasan and has used extensive mystical themes along with anecdotes for guidance and instruction as well as teaching others. Manuscript profile -
Open Access Article
76 - Reflection of the Mystical and Moral Themes in the Hadayegh al-Anwar of Mohammad Sadegh Ghomashmi
Mahin Farahmand Seyed Mahmud Seyd Sadeghi Shamsolhajieh ArdalaaniThe manuscript of Hadaegh al- Anvar is a great essay in Sufism and Tawhid whose author has mentioned his biograghy in the first chapter of the preface. The author has arranged his book in eight Hadighah and each Hadighah in several Golzar and Shajarah. In this edition, MoreThe manuscript of Hadaegh al- Anvar is a great essay in Sufism and Tawhid whose author has mentioned his biograghy in the first chapter of the preface. The author has arranged his book in eight Hadighah and each Hadighah in several Golzar and Shajarah. In this edition, the author has brought many poems and anecdotes from other poets and writers. Anecdotal tales are an example of a fictional literature in Persian mystic prose. The author has also expressed the educational, moral and mystical content in the best possible way. In this article, we are going to show the most prominent moral and ethical lessons, such as prayer, love, knowledge, Tawhid, poverty and mortality, self-defense, denunciation of dance and worldly life, austerity, certainty, glory, perfect man, and etc. Studies show that the Ghomashmi has used various myths of national and religious origin to explain mystical issues. Most of the writer's attention is to the post-Islamic religious mythology, in which the characters of the prophet (PBUH) and Imam Ali (as) and Imam Zaman (aj) are his main writings. The pre-Islamic mythology is used in the second grade and national mythology is ranked third in a third degree. Ghomashmi has also used national mythology to explain religious and mystical concepts. highlight mystical. Manuscript profile -
Open Access Article
77 - Identifying Components of the Ethical Marketing System Based on Islamic-Iranian Approach
Fatemeh Noorshargh Hasan Esmailpour Hossein Safarzadeh Behrooz Ghasemi -
Open Access Article
78 - Leveling of Effective Factors on Ethical Culture in the Audit Organization, with ISM Method
fatemeh Firoozi nia Davood kia Kojouri Behzad Farrokhseresht Razieh Alikhani -
Open Access Article
79 - Proposing a GT-Based Optimal Policy Model for Cultural Organisations with Structural Analysis at Ministry of Cultural Heritage, Handicrafts, and Tourism in Dimensions of Flexibility, Ethical Appropriateness, and Organisational Benefit
Mina Samadpouri Javid Hassan Soltani Amir Kazemi Hedieh Jafarpour -
Open Access Article
80 - Designing and Verifying Ethical Leadership Model in Organization
Ali Hamidizadeh Naser Senobar Hasan Zaree Matin Roghaiieh Fathi Livari -
Open Access Article
81 - The Review of Association Of Ethical Climate With Business Performance Of Women: Mediating Role Of Ethical Behavior
Parvaneh Gelard Maryam Hosseiny Amer Dehghan NajmabadiOne of the effective factors in the women's business is the ethical climate. The studies indicated that the female entrepreneurs was attracted towards moral issues in their own organizations. Regarding the importance of ethics in the women's business success, this study MoreOne of the effective factors in the women's business is the ethical climate. The studies indicated that the female entrepreneurs was attracted towards moral issues in their own organizations. Regarding the importance of ethics in the women's business success, this study investigated the association of the ethical climate with the women's business performance and ethical behavior as a mediator. The statistical population of the study included 148 Iranian female business owners who attended the 13th Women's Entrepreneurship Development Conference. Using Cochran's formulas and simple random sampling, the sample size consisted 106 women from the above mentioned participants. The data was collected by implementing Cullen Ethical Climate Questionnaire (1988), Gorgievski Women's Business Performance Questionnaire (2011) and Baker, Hunt & Andrews Ethical Behavior questionnaire (2006). The data analysis was conducted by the Structural Equation Modeling (SEM) using the Partial Least Squares and the PLS Smart statistical software. The findings showed that there was a positive, significant association between the ethical climate and the business performance of women. There were significant relationships between the altruistic, independent, normative and juridical climates and the business performance of Iranian women. While there was not any association between legal and instrumental climates and the business performance of women. Finally, the Ethical Climate had a significant relationship with the performance of the women's businesses through the mediator of ethical behavior. Manuscript profile -
Open Access Article
82 - Testing the Causal Model of Empathy with the Patient Based on the Culture of Ethical Behavior and Daily Spiritual Experiences with the Mediation of Patience in Female Nurses
Mohsen Ghasemi SafarabadThe aim of the current research was to exmine the causal model of empathy with the patient based on the culture of ethic behavior and daily spiritual experiences with the mediation of patience in female nurses of Sanandaj city. In this study, the population included all MoreThe aim of the current research was to exmine the causal model of empathy with the patient based on the culture of ethic behavior and daily spiritual experiences with the mediation of patience in female nurses of Sanandaj city. In this study, the population included all the female nurses of Sanandaj who were working in public hospitals in 2021. The sample embraced 200 female nurses from the mentioned group whom were selected by convinence sampling method. The current research was a correlational study and path analysis type. To collect data, the Jefferson Patient Empathy Scale (1995), Trevino and Butterfield's Ethical Behavior Culture Questionnaire (1998), Mohammad Alipour et al.'s Daily Spiritual Experiences Scale (2016) and Khormai et al. (2015) Patience Scale were implemented. The data were analyzed through applying path analysis, by using SPSS vesion 22 and Amos 23. The results of the analysis showed that the proposed moded had an optimum goodness of fit and there was a significant direct path between daily spiritual experiences, the culture of ethical behavior and empathy with the patient in female nurses (p<0.05). Also, daily spiritual experiences and the culture of ethical behavior through patience had an indirect significant relationship with the sense of empathy with the patient in nurses (p<0.05). It could be concluded that the the female nurses based on the culture of ethic behavior and daily spiritual experiences with the mediation of patience should accomplosish empthy with patiants and play significant role to promote patients cure. Manuscript profile -
Open Access Article
83 - Big Data and Its Impact on the Iranian Banking Industry Achieving Competitive Advantage
foad Kouhzadi hossin gharebiglou hossin boudaghi khaje nouber yaghoub alavi matinAbstractThe increasing volume and complexity of digital data and its role as a tool to support the competitive advantage for banks, has increased the need to use new tools and techniques in data acquisition, analysis and processing, and in this context, access to Data f MoreAbstractThe increasing volume and complexity of digital data and its role as a tool to support the competitive advantage for banks, has increased the need to use new tools and techniques in data acquisition, analysis and processing, and in this context, access to Data flow in new financial transactions has become more difficult, and this has doubled the need for bank managers to use the big data strategy to solve financial challenges and take advantage of opportunities to achieve a sustainable competitive advantage. The purpose of this study is to identify the effects of big data strategy on achieving a competitive advantage in the Iranian banking industry. Present the banking industry. The hypotheses of the model were evaluated using the views of the research sample, including CEOs, managers and employees of information and communication technology, managers and marketing staff of 20 banks through a questionnaire, and the results show that banks using macro strategy Data gains a competitive advantage. In addition, ethical issues and customer privacy affect the relationship between big data strategy and gaining a competitive advantage. Manuscript profile -
Open Access Article
84 - Investigating the Level of Social and Moral Citizenship Skills of Elementary School Students
soheila hossainpour Ellahe HajfataliIntroduction: The social, political, cultural and economic issues of the present age have turned the issue of teaching social skills of citizenship into one of the most important areas of decision and action in the education system. Educating responsible and informed ci MoreIntroduction: The social, political, cultural and economic issues of the present age have turned the issue of teaching social skills of citizenship into one of the most important areas of decision and action in the education system. Educating responsible and informed citizens is one of the most fundamental missions of educational systems in different countries. The aim of this study was to investigate the level of elementary school students' social and moral skills of citizenship and to compare the views of female teachers and students. Research Methodology: This research is applied in terms of purpose, and in terms of the nature and method of data collection, it is a descriptive survey research method. The target population is elementary school students in Tehran's second district among which the sample size was calculated as 90 female teachers and 350 students through Krejcie & Morgan table and selected through cluster sampling method. The data collection tool in this study was a researcher-made questionnaire whose content validity was confirmed by professors and experts in the field of education, and the Cronbach's alpha coefficient was used to obtain reliability as of 0.841. Findings: Findings indicated that students had above-average level in the components of active participation, empathy, and responsibility and below average level in the components of interpersonal relationships, decision-making power and critical thinking. Conclusion: There is a significant difference between the attitudes of students and teachers regarding the extent to which students enjoy the components of citizenship. Manuscript profile -
Open Access Article
85 - The relationship between ethical climate and professional ethics with the mediating role of job engagement of elementary school teachers
saman mozafari reza mohammadi rzgar mohammadiIntroduction: The aim of the current research was to investigate the relationship between ethical climate and professional ethics with regard to the mediating role of job engagement of elementary school teachers in Qorve city. research methodology: The statistical popu MoreIntroduction: The aim of the current research was to investigate the relationship between ethical climate and professional ethics with regard to the mediating role of job engagement of elementary school teachers in Qorve city. research methodology: The statistical population includes all elementary school teachers of Qorve city, who are teaching in the year 2022-2023, and the size of the population is 324 people based on the statistics obtained from the deputy of elementary education of the Department of Education. A sample of 176 teachers was selected through proportional stratified random sampling method based on Cochran's formula. The quantitative research method is of correlation type and covariance-based structural equation modeling approach. To collect data, Victor and Cullen's ethical climate questionnaire (1988), Salanova and Schaufeli's work engagement questionnaire (2001), and Cadozier's professional ethics questionnaire (2002) were used. The reliability and validity of the questionnaires were checked with Cronbach's alpha techniques and confirmatory factor analysis and structural equation modeling was used to analyze the data using Lisrel 10.20 software. Findings: Ethical climate had a direct, positive and significant effect at the 0.05 level on the variable of professional ethics. Ethical climate had a direct, positive and significant effect at the 0.05 level on the variables of professional ethics and job engagement. Due to job engagement, ethical climate had an indirect, positive and significant effect at the 0.05 level on teachers' professional ethics; also ethical climate and work engagement were able to explain 56% of the variance of teachers' professional ethics. Conclusion: Job engagement plays a mediating role in the relationship between teachers' ethical climate and professional ethics. Manuscript profile -
Open Access Article
86 - Investigating the relationship between spiritual management in the work environment and the ethical behavior of employees in education and training in Mazandaran province
maryam Taghvaee YazdiSpirituality in the work environment can bring humanity to organizations, activity to the community, and responsibility to the environment. If so; This is the most important task that our society is facing in the first decades of the new millennium. The purpose of this MoreSpirituality in the work environment can bring humanity to organizations, activity to the community, and responsibility to the environment. If so; This is the most important task that our society is facing in the first decades of the new millennium. The purpose of this research is to investigate the relationship between spiritual management in the work environment and the ethical behavior of employees in education in Mazandaran province. This is a descriptive correlational research. The statistical population included all education workers of Mazandaran province in 2013-1400, numbering 1412 people. The sample size of 302 people was selected by stratified random sampling method according to gender. The data collection method was library and field. Data measurement tools included the standard questionnaires of spirituality in the work environment by Milliman et al. (2003) and ethical behavior by Lozier (1993). The validity of the questionnaires was checked and confirmed by experts and by calculating Cronbach's alpha, the reliability of spirituality questionnaires in the work environment was calculated as 0.94 and moral behavior as 0.90 percent, which showed that the questionnaires have relatively high reliability. . The method of data analysis was the use of descriptive statistics (frequency calculation, percentages, standard deviation and column chart) and inferential statistics (Kolmogorov Smirnov test and Pearson correlation coefficient test) through SPSS22 software program. The findings showed that there is a relationship between spiritual management in the work environment and the ethical behavior of employees and its components in education in Mazandaran province. As a result, spirituality in the work environment can cause employees and managers to avoid bad words and deliberate enmity with each other due to their sense of belonging to others. The more the spirituality in the work increases, the more ethical principles will be observed in the organization and the more people will adhere to them. Manuscript profile -
Open Access Article
87 - The study of religious, ethical and social teachings in works of Houshang Moradi Kermani
Zahra Heidarpour Zahra Nasr Esfahani Hossein MasjediSince religious, ethical, and social teachings are very important and effective in creating the stability of personality and social life, proper education and dissemination is essential. Houshang Moradi Kermani, a powerful and contemporary Iranian writer, is one of the MoreSince religious, ethical, and social teachings are very important and effective in creating the stability of personality and social life, proper education and dissemination is essential. Houshang Moradi Kermani, a powerful and contemporary Iranian writer, is one of the committed writers who have paid special attention to teaching these teachings in his works. He introduced the lessons of religion and ethics in the form of satire and more indirectly to children and adolescents. This has attracted their attention to ethical patterns. This research studies the religious, ethical and social doctrines in the writings of this author. This article is done by reading and analyzing it. In conclusion, the results of this study are mentioned. Manuscript profile -
Open Access Article
88 - Investigating the role of ethical leadership as a new strategy for good governance in sports
Taha Razmara Mozhgan KhodamradpourThe purpose of the current research was to investigate the role of ethical leadership as a strategy in the implementation of good governance in sports organizations. In terms of practical purpose, the research was conducted in the category of descriptive-survey research MoreThe purpose of the current research was to investigate the role of ethical leadership as a strategy in the implementation of good governance in sports organizations. In terms of practical purpose, the research was conducted in the category of descriptive-survey research, and in terms of implementation, it was carried out in a field form. Data were collected using 2 versions of a standard questionnaire. The statistical population was estimated to be 121 members of the academic staff of the sports management department of the country's universities and general managers of the sports and youth departments of the country's provinces, and due to the small number of the statistical population, all 121 people were selected as a statistical sample in this research. For more certainty, the opinions of professors and other available experts were used. SPSS software was used for data processing. The output of the statistical test (One Sample T-Test) showed that there is a significant difference between the hypothetical average and the community average. The output of the linear regression coefficient (R2=.72) was reported to be significant and Friedman's test showed that the component of promoting values with a rank of 9.54 and an average of 19.3677 and capacity building with a rank of 9.54 and an average of 10.5031 are the most and least important in good governance in sports organizations. had. Based on the results of the research, it seems that top sports managers consider ethical leadership as a main asset in sports organizations. Manuscript profile -
Open Access Article
89 - Developing a Structural Equation Model of Factors Affecting tend to Critical Thinking of Teachers of Karaj Education Dept., District 4.
Kamran Mohammad Khani Amir Hosrin MohammadDavidi Maryam Farokh Nia Background: This study aimed to design a structural equation model of effective factors on the teachers' tendency toward critical thinking. Method: Research statistical population consisted of teachers of district 4 of K More Background: This study aimed to design a structural equation model of effective factors on the teachers' tendency toward critical thinking. Method: Research statistical population consisted of teachers of district 4 of Karaj. Considering that how and what extent the influence of this factors can be done with using structural equation and analyzing of factors. Methods, in terms of descriptive data collection approach, are the kind of measurement and objective. The instrument used in this study is standard questionnaires tended to critical thinking Ricketts, questionnaires for the measuring of ethical leadership is Dahoogh, and to meeting of spiritual intelligence has been applied Heldberent questionnaire and organizational learning based on Nife model, the final question was 57 and 375 samples were randomly selected that sample size is according to category relative formula based on Morgan table. Content reliability of questionnaire was confirmed by experts and other to analyze the data was used Pearson correlation and LISREL software and structural equation modeling. Findings: The result showed that the extent of the tendency critical thinking, emotional, intelligence, ethical leadership and teachers' organizational learning were higher than average value. There was a significant positive correlation between effective factors to critical thinking involving moral leadership, spiritual intelligence and organizational learning. Result: As a result of the factors that could affect critical thinking, ethical leadership, and organizational learning were spiritual intelligence. Manuscript profile -
Open Access Article
90 - Variable effecting ethical performance of managers and heads of accounting for innovation in Tehran Stock Exchange
saeed safania ُSina Kheradyar keyhan azadi ali delavarAbstract: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: qualita MoreAbstract: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. Manuscript profile -
Open Access Article
91 - The effect of green human resource management on green creativity with the moderating role of ethical leadership in Isfahan Jahad Agricultural Organization
farshid aslani akram Mashayekhi Marziyeh MalekihaContext :Today, green human resource management has become a key business strategy for organizations in which human resources departments play an active role in the green path of their office.Objective :The purpose of this study is the effect of green human resource man MoreContext :Today, green human resource management has become a key business strategy for organizations in which human resources departments play an active role in the green path of their office.Objective :The purpose of this study is the effect of green human resource management on green creativity with a moderating role of moral leadership in the Agricultural Jihad Organization of Isfahan Province. Research method: The present study is of descriptive-survey type and is of applied type. The statistical population of the present study consists of the staff of Isfahan Jihad Agricultural Organization (180 people), some of whom (123 people) were studied by simple random sampling. The data collection tool was a questionnaire and the construct validity was assessed through factor analysis. The research data were analyzed by structural equation modeling using Spss and Pls software. Findings: Findings of this study showed that green human resource management has a positive effect on green creativity with the moderating role of moral leadership of Isfahan Agricultural Jihad Organization. Conclusion: The manegers of agricultural jahad, as pioneers of environmental protection, must develop green creativity by strengthening and training their human resources and ethical leadership styles. Manuscript profile -
Open Access Article
92 - Meta-synthesis of factors that affect adults’ ethical decision making to identify the role creative morality plays in it
Mostafa Rastgar Agah Jalil Younesi Ali Delavar Peyman Hassani Abharian Ahmad BorjaliObjective: This study was conducted in order to identify the factors contributing to the ethical decision-making of adults, and to understand the role that creative morality plays in it. Method: To identify the factors affecting the moral decision-making of adults, a me MoreObjective: This study was conducted in order to identify the factors contributing to the ethical decision-making of adults, and to understand the role that creative morality plays in it. Method: To identify the factors affecting the moral decision-making of adults, a meta-synthesis of scientific researches in the field of ethical decision-making was performed. The articles used in this meta-synthesis were published in the 1990s in Iran. Actually, fifty-four articles were used in this meta-synthesis, all of which were published in scientific journals. Findings: The result of this meta-synthesis shows the following seven factors to be the main influences on adults’ ethical decision making: one’s external environment, attitude, personality traits, learning abilities, mental and cognitive capabilities, demographic characteristics, and the specific conditions/circumstances of the moral issue at hand. Conclusion: four of these factors, namely one’s environment, attitude, learning abilities, and the circumstances surrounding the moral issue signify the central role that creativity plays in moral decision making; through/using which a solution to various moral dilemmas could be found/through which a general scheme for solving ethical dilemmas can be devised. Manuscript profile -
Open Access Article
93 - A comparative study of the verbal matters in the Divan of Dabal Khuzai and Naser Khosrow
reza JALILI mahdi nowrooz there is a mental affinity between the Arab and Persian poets due to their common religious and cultural roots. in this regard, Dabal Khuzai and Naser Khosrow, as two Shiite poets, have been particularly impressed with mental and moral issues under the influence More there is a mental affinity between the Arab and Persian poets due to their common religious and cultural roots. in this regard, Dabal Khuzai and Naser Khosrow, as two Shiite poets, have been particularly impressed with mental and moral issues under the influence of genuine Islamic sources. examining the verdicts of two poets with a comparative approach (American) and a descriptive-analytical method, in two sections of praise and blessing, shows that among the teachings of admonition, such as rationalism and science-learning, "generosity and despair"; "good companion"; "tolerance and patience" it has been prominent. also, the doctrines of the decree in the court of the two poets are "sacredness"; "pride and hypocrisy"; "jealousy"; "vicious promise"; "defamation"; "defamation". the views of Dabal Khuzai and Naser Khorsrow have differences based on the teachings of rationalism and science education and the "worldly" are also close. Nasser emphasized on the social, political and moral functions of science and intellect to the people who were aware of the false prophecies of Abbasid caliph under the influence of the false propaganda of Abbasid caliphate, but Dabal Khuzai referred only to its ethical point of view. also, Dabal's glance at the world and its manifestations is twofold (positive and negative) and Naser Khosrow's approach is one-dimensional (negative). the way in which the terms of a sentence are expressed in Naser Khorshw's court is often explicit in the poems of the Dabal, sometimes direct and sometimes indirect. also, the verbal matters in Naser Khosrow's poems are expressed more coherently. Manuscript profile -
Open Access Article
94 - Achieving Sustainable Development with Emphasis on Creative City with GIS (Case Study: Isfahan)
bahram azadbakhtThe city is like a living creature but not like a tree this holy place, which God has sworn in the Holy Quran, is a place for human beings to live, so attentive attention can satisfy the inhabitants of it. It will not be found unless it builds the necessary infrastructu MoreThe city is like a living creature but not like a tree this holy place, which God has sworn in the Holy Quran, is a place for human beings to live, so attentive attention can satisfy the inhabitants of it. It will not be found unless it builds the necessary infrastructure that has been a factor in achieving sustainable development, but it is also important to pay attention to the role of human beings and the education of this strange creature, as it is the ethical and creative city of a healthy city. But exactly where and in what manner and for what purpose it should be managed is the most important question of the present study. To answer this important question, we went to the library resources and followed some of them in the field, and based on the existing statistical tests, we concluded that Tehran had more population in the heart of its ecological potential. This has led to cultural diversity in the city of Tehran, as well as the lack of necessary personal and social education and exploitation, as well as the lack of education in achieving citizenship rights as one of the most important issues facing the Iranian capital. That's why there are so many problems in the areas of transportation, beautification, children, and the elderly and so on. The creative city is a city that, after being firmly rooted in the beliefs that seek to apply the principles of urban design, is suitable for all segments of society and how many people To be more committed to the principles of social ethics is actually to build a better social relationship and, subsequently, to build a healthier, more dynamic society. This healthy and secure city can provide ideas and be the creator of a creative city. And Isfahan has been pioneering in this regard and has been able to provide the necessary background for achieving this. A long way ahead. researcher use vikor modeling and shows result whit GIS Manuscript profile -
Open Access Article
95 - Explaining the relationship between the components of professional ethical courage and accounting quality with regard to the mediating role of Machiavellian behavior using the structural equation modeling method
Mostafa Notghi Taheri, Habib Piri Reza sotoudeh Jalil BitariAbstractSince the quality of accounting information directly affects the decision-making process of the users of financial statements of an economic enterprise, therefore, if the collected information does not have the expected quality and adequacy, it is considered a s MoreAbstractSince the quality of accounting information directly affects the decision-making process of the users of financial statements of an economic enterprise, therefore, if the collected information does not have the expected quality and adequacy, it is considered a serious threat to the quality of accounting. to be The purpose of the current research is to investigate the relationship between the components of professional ethics courage on ethical behavior and also on accounting quality with regard to the mediating role of Machiavellian behavior using the structural equation modeling method. The sample size is 871 senior accountants of companies admitted to the Tehran Stock Exchange, who were randomly selected based on gender, age, education level and work experience, and 191 of them answered both questionnaires of courage and professional ethics. (Skerka, 5119) and the behavior of Machiavellianism (Christo Jes 4971) answered. Cronbach's alpha method and composite reliability coefficient (CR) were used to check the reliability of the research tool that the coefficient for all variables is higher than 187 and acceptable.To measure the validity of the questionnaire, the average variance extracted (AVE) was also used, which was more than 181 and relatively acceptable. Also, to check the fit of the structural model, the criteria of significant coefficients, R_square Z, have been used, and the obtained results show the appropriate fit of the model. The obtained results support all the hypotheses of the research and show that the courage of professional ethics can have a significant and negative effect on Machiavellian behavior, and on the other hand, according to the outputs of the model, the courage of professional ethics has a direct and significant effect. on the ethical behavior of accountants. Also, Machiavelli's behavior has a significant and negative effect on accounting quality. Manuscript profile -
Open Access Article
96 - ethical leadership underlying upgraded ethical climate and interactional justice in departments of Education
Saeed Aibaghi Esfahani aliakbar hasani seyed mojtaba mirhashemiEthical leadership and interactional justice with a good climate are a critical component of an organization that have an effect on professional ethics and overall organizational performance. This study is done about the relationship between ethical leadership and ethic MoreEthical leadership and interactional justice with a good climate are a critical component of an organization that have an effect on professional ethics and overall organizational performance. This study is done about the relationship between ethical leadership and ethical climate of mediation interactional justice. This study was Descriptive - correlational in nature and According to objective is an applied research. The population is the staff of the Education Department in the Shahrood city. Using random sampling for selecting 97 people to answer survey questions. In order to prepare and collect data for the study of ethical leadership questionnaire Brown (2005), a questionnaire interactional justice Niehoff and Moorman (1993) and Thomas ethical climate questionnaire (2013). The results showed there are a significant relationship between ethical leadership and ethical climate (67/0), interactive relationship between ethical leadership and meaningful justice (42/0), between interactional justice and ethical climate is a significant relationship (26/0) and interactional justice mediating role in the relationship between ethical leadership and ethical climate there 14/0.ethical leaders should raise the perceived interactional justice among their followers. When employee behavior and interactions in the organization and discrimination are not just seen in your work climate of respect, honesty and ethical perceive. Manuscript profile -
Open Access Article
97 - Investigating the role of moderating ethical ideology in the relationship between ethical leadership, organizational justice and occupational attachment.
ali ghasemi mohammadali nadi Nozhatozaman MoshfeghiThe 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 MoreThe 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 -
Open Access Article
98 - Assessing the components of ethical leadership based on the social responsibility approach
Mohamnad hassan Jabbari sani Omid Vandad hossein momeni mahmoueiThe existence of the category of responsibility in the nature of leadership necessitates the creation of morality in leaders. Ethical leaders in particular can create ethical components in a set that includes a culture of fairness, honesty, and trustworthiness, and have MoreThe existence of the category of responsibility in the nature of leadership necessitates the creation of morality in leaders. Ethical leaders in particular can create ethical components in a set that includes a culture of fairness, honesty, and trustworthiness, and have positive interpersonal relationships with people in their organization. People in leadership positions can be the source of many behavioral changes; And this is best achieved when these leaders also have high moral conduct. Therefore, the present study aimed to evaluate the components of ethical leadership based on the social responsibility approach. The research method is descriptive-analytical and survey method. Using the opinions of experts and also the statistical population of the study, which includes the staff of Payame Noor University of Khorasan Razavi and the sample number is 205 people, the necessary data were collected and then using Max Kyoda software. And AHP hierarchical analysis technique and Choice Expert software required analyzes. The results showed that in the main indicators of the "belief structure" index, weighing 0.214, in relation to moral leadership based on social responsibility approach in Payame Noor University of Khorasan Razavi province is more important and the indicators of "rule structure", "specialty structure" "Knowledge structure", "Responsibility structure", "Management structure", "Personality structure", "Organizational structure", "Justice-oriented structure" and "Social structure", with weights of 0.145, 0.116, 0.115, 0.107, 0.076, respectively , 0.066, 0.054, 0.062 and 0.044 are in the second to tenth ranks. Manuscript profile -
Open Access Article
99 - Examining the Relationship between Ethical Leadership and Spirituality on Job Burnout with the mediating role of Organizational Learning
Ali Akbar Aghighi vahid mirzaei majid ghadimi tavakoliThe present study aims to discover the relationship between ethical leadership and organizational spirituality on job burnout and to study the possible mediation of organizational learning in between. The statistical population of this study consisted of all the second MoreThe present study aims to discover the relationship between ethical leadership and organizational spirituality on job burnout and to study the possible mediation of organizational learning in between. The statistical population of this study consisted of all the second stage of highschool teachers of the Iranian of Mashad who were selected as a sample using Cochran's formula. This research is applicative, in terms of purpose and descriptive-correlational in terms of nature and method. The data collection tools are questionnaires. The validity of the questionnaires was confirmed using face and structural validity and the reliability was ssconfirmed using Cronbach's alpha coefficient. Structural equation modeling and PLS4 software was used for statistical analysis of the collected data. The results contribute to new knowledge that both organizational spirituality and ethical leadership have a direct and reversal relationship with the organizational burnout and in the meantime organizational learning Plays a mediating role through reducing the effects of organizational burnout among the employees improving the anti-productive organizational behaviours, while receiving a direct and positive effect from both the ethical leadership and organizational spirituality. According to the confirmation of all the research hypotheses, suggestions have been made regarding how to choose and train the school managers and how to eliminate and reduce organizational burnout among the teachers. Manuscript profile -
Open Access Article
100 - The study of the effect of ethical motivation components on the satisfaction of purchasing apparel consumers in Ilam city
Haedar Abbaspour Yasan Allah PourAshraf QasemAli Shiri Jafar AbbaspourOne of the issues that today has become an attractive and challenging topic in the field of consumer behavior is the issue of ethical use, The reason for this is that, despite the cost of being ethical behavior, Research has shown that behavioral ethics leads to the fin MoreOne of the issues that today has become an attractive and challenging topic in the field of consumer behavior is the issue of ethical use, The reason for this is that, despite the cost of being ethical behavior, Research has shown that behavioral ethics leads to the final satisfaction of consumers with the purchase and consumption of goods and services. In the present study, the effect of the relationship between ethical motivation incentives on the satisfaction of purchasing apparel consumers in Ilam city has been investigated. The survey method is applied in terms of its purpose, the statistical population of all the clothing consumers of the city is ilam. Using Morgan table, a sample of 235 people from the community was selected by random sampling. The data gathering tool was a researcher-made questionnaire whose validity was confirmed by the experts and the reliability of all the variables was confirmed using Cronbach's alpha coefficient. Lisrel 8.8 and SPSS 21 software were used to analyze the data. The research findings showed that the motives of ethical consumption were effective on purchasing satisfaction. Manuscript profile -
Open Access Article
101 - Designing and testing a model of ethical antecedents affecting on reduce administrative anti -health behaviors in educational system
Soqra Mohammadi Hamed Rahmani Gholamreza Memarzadeh TehranToday the system of administrative health is one of the goals and programs of organizations' development, and finding the original causes of anti administrative health behaviors and finding organizational programs to reduce these behaviors are strategic priorities MoreToday the system of administrative health is one of the goals and programs of organizations' development, and finding the original causes of anti administrative health behaviors and finding organizational programs to reduce these behaviors are strategic priorities of healthy organizations, and ofcourse the education system is not exception. Thus, the purpose of this study is to design and test a model for ethical antecedents affecting on reducing administrative anti health behavior in education system. This study is applied in terms of purpose and de;scriptive nature of survey. The statistical population of study is 502 staff and managers of Qazvin educational department. After using clustered sampling technique and G power software 218 people were selected. In this study, the structured questionnaire was used to collect data, and data analysis was carried out with the structural equation modeling approach based on Smart PLS software. Research findings show that ethical antecedents, including ethical leadership, ethical culture, and ethical climate, have a positive effect on reducing the amount of anti -administrative health behaviors; In addition, ethical leadership, ethical culture, and ethical climate are effective in increasing employee behavioral engagement. Employees' behavioral engagement also has a significant positive effect on reducing the amount of administrative anti -health behaviors in education system. The findings of this study are useful for developing administrative health in educational environments; Because the results show that 62% of the decrease in administrative anti -health behaviors can be covered by the variables studied in the research model. Manuscript profile -
Open Access Article
102 - The Model of Managers Competency on the Basis of Imam Ali's Nahjolbaleghah
Parisa Ghorbannejad Ahmad Isakhani This study aims to identify the merits of effective mangers, drawing on insights of Nahjolbalagheh. To this end, initially all oratories, letters and recommendations given by Imam Ali were studied and coded. Then, the codes were divided into the main classes of More This study aims to identify the merits of effective mangers, drawing on insights of Nahjolbalagheh. To this end, initially all oratories, letters and recommendations given by Imam Ali were studied and coded. Then, the codes were divided into the main classes of merits and subsidiary classes of merits. To validate the conclusions and decisions on merits, the identified model was evaluated by 24 experts. The final merits were obtained, using statistical tests. The findings show that according Imam Ali, the manager's competency can be explained in terms of the following five factors: Manuscript profile -
Open Access Article
103 - Designing the Model of Ethical Leadership, Compatible to the Governmental Organizations of Iran
Morteza Hazrati Gholamreza Memarzadeh TehranToday, respecting ethics or morals is inevitable to analyze public organizations; moreover, leaders should be committed to common ethics in order to conduct the staff to the common goals. Accordingly, the aim of this paper is to investigate the ethical leadership method MoreToday, respecting ethics or morals is inevitable to analyze public organizations; moreover, leaders should be committed to common ethics in order to conduct the staff to the common goals. Accordingly, the aim of this paper is to investigate the ethical leadership method in public organizations. The concept of ethical leadership, structure, and specifications of it are studied from the perspective of several experts. At the end, the conceptual model, affected by two individual and managerial perspectives is proposed. To measure the validity of model, the model is tested in a public organization of Iran. Findings showed ethical leadership and management are comprised of two individual and managerial elements and considerate of both the individual and managerial structure can see the impact of these elements on the consequences of ethical leadership. Manuscript profile -
Open Access Article
104 - The Impact of Genuine Leadership Dimensions on Auditors' Ineffective Behaviors Through Ethical Culture in Audit Institutions
Fareshte FeyzAbadi Hbibalallah DehqanMany have blamed independent auditors for their immoral behavior. But much research has been done on the factors that influence these behaviors. One of the effective factors is the leadership style of audit firms. This study investigates the impact of genuine leadership MoreMany have blamed independent auditors for their immoral behavior. But much research has been done on the factors that influence these behaviors. One of the effective factors is the leadership style of audit firms. This study investigates the impact of genuine leadership dimensions on auditors' culture and behavior and its data collection tool was a questionnaire. The statistical population of this study consists of senior auditors in auditing institutes member of Iranian Society of Certified Public Accountants. To analyze the conceptual model and research hypotheses, structural equation analysis with least squares approach and PLS software was performed.Findings from the research findings show that not only genuine leadership dimensions (relationship transparency, institutionalized ethics, comprehensive information analysis and self-awareness) and ethical culture influence audit dysfunctional behaviors, but also genuine leadership dimensions indirectly through the institution's ethical culture. Influences audit dysfunctional behaviors. Therefore, the present study indicates that the leadership style and characteristics of managers and the culture of the firm influence the performance of audit ineffective behaviors. As a result, it is recommended that authorities pay more attention to corporate ethics and ethics in order to reduce and control ineffective audit behaviors. Manuscript profile -
Open Access Article
105 - The impact of ethical leadership on employee creativity: the mediating role of employee voice: Case Study Staff tehran University of Medical Science
Emran Mohammadi Fateh Faraj Allah Rahnavard Parivash Thmasebi Reza AsadiThe purpose of this study was to investigate the effect of ethical leadership on creativity of employees, taking into account the role of mediation of employees' voices. The present research is based on the applied objective and in terms of the nature and method of the MoreThe purpose of this study was to investigate the effect of ethical leadership on creativity of employees, taking into account the role of mediation of employees' voices. The present research is based on the applied objective and in terms of the nature and method of the research type is descriptive and correlational and is one-sectional in terms of the time of research. The statistical population of this research is all employees of Tehran University of Medical Sciences. A sample of 264 people was selected through simple random sampling. Questionnaires were distributed over a 2 month period. The return rate was 89%. In total 237 completed questionnaires were collected and entered into the research process. Validity of the questionnaire was confirmed by the experts. The reliability of the tool was calculated and validated using Cronbach's alpha. Data were analyzed using spss24 and Amos22 software. The results of the research show that ethical leadership affects creativity. Ethical leadership affects employees 'voices, and employees' voices also affect creativity. On the other hand, the results indicate that the voice of the staff mediates the relationship between ethical leadership and employee creativity. This article shows the benefits of ethical leadership in the organization, and includes concepts for developing ethical leadership and its impact on employees' voices and creativity Manuscript profile -
Open Access Article
106 - Construction and Investigation of the Psychometric Properties of the Moral Characteristics Scale in Girls
Ali KhademiThe purpose of this study was to construct and investigate the psychometric properties of the Moral Characteristics Scale. The research method was correlational and exploratory factor analysis. The study population included all female high school students in Urmia MoreThe purpose of this study was to construct and investigate the psychometric properties of the Moral Characteristics Scale. The research method was correlational and exploratory factor analysis. The study population included all female high school students in Urmia. In this study, 528 people were selected by cluster sampling method and the Linden Moral Characteristics Scale and Moral Transformation Test were used. In order to analyze the data, exploratory factor analysis was used. Based on exploratory factor analysis, 12 ethical factors were extracted based on punishment, reward, social approval, law, social contracts, internalized ethics, command, cognitive inference, religious etiquette, observational learning, moral sensitivity and moral executive skills. In total, the extracted factors were able to explain 61.01% of the total variance of the test. Content validity, structural validity and factor analysis were used to evaluate the validity of the questionnaire. The obtained indices showed acceptable validity. Cronbach's alpha method was used to calculate the reliability. The reliability of the whole scale was 0.72. The results of this study show that the psychometric properties of the prepared scale have the necessary capabilities and can be used in the field of measuring the moral characteristics of female high school students. The existence of this instrument (scale) can be useful in producing research on the psychology of ethics. Manuscript profile -
Open Access Article
107 - The Role of Islamic ethics in dicators from the perspective of religious sociology on the organizational performance of universities from Imam Khomeini's point of view
Seyyed jafar Hosseini Rahim Vakilzadeh Hassan MovassaghiThe purpose of agency and responsibility in the holy system of the Islamic Republic is to try to implement divine decrees in order to bring mankind and the world of humanity to the perfection and happiness of this world and the hereafter. Therefore, brokers should be se MoreThe purpose of agency and responsibility in the holy system of the Islamic Republic is to try to implement divine decrees in order to bring mankind and the world of humanity to the perfection and happiness of this world and the hereafter. Therefore, brokers should be selected from among the most qualified and be decorated with good moral virtues so that they can fulfill the broker's mission efficiently According to this, The the purpose of fulfilling this study has been the investigation of the Islamic ethical indexes and their effect on the performance of the agents of Islamic Azad University of Tabriz Branch.According to the nature of the research , the managers, faculty members and the staff of the aforesaid university branch have been selected as the research statistical cummunity. Collecting datas has been done by a researchermade questionnaire that the scale of its validity and reliability has been verified and confirmed with the method of the content validity and internal correlation ( index of Chronbach's Alpha) regularly. The results by multiple linear regression test showed that Islamic ethic includes subindicaters :faith, piety, sincerity, humility, trust, fulfilling the peopl's necessities, cheerfulness, goodtemper, forgiveness and remission , justice, criticism, trusteeship, cooperation and take care of the Department of the Treasury ( Bayt al- mal) has positive and significant effect on the performance of the staff. Manuscript profile -
Open Access Article
108 - The Relationship between social satisfaction and high school teachers’ social responsibility in Ajabshir
Khadija Sadeghian Mahmood ElmiThis article seeks to determine the relationship between social satisfaction and high school teachers’ social responsibility in Ajabshir. In this regard, hypothesis of Allen vemire, Homenz exchange theory, Durkheim, parsons and etc… were used and also, prev MoreThis article seeks to determine the relationship between social satisfaction and high school teachers’ social responsibility in Ajabshir. In this regard, hypothesis of Allen vemire, Homenz exchange theory, Durkheim, parsons and etc… were used and also, previous studies and researches were concluded in order to explain the variables. The research method is survey and the data collected by a questionnaire. Theoretical texts and experimental literature were collected by documentary method.Statistical population of the study were all working teachers (301) in Ajabshir in 92-93 educational year from whom 170 teachers were selected as a sample of the study using stratified random sampling method. The validity and reliability of the study were determined through face validity and Cronbach alpha respectively. To test the hypothesis, Pearson correlation techniques, mean test (t-test) and one way ANOVA used by SPSS version 16. The results show that, there is a positive and meaningful relationship between social responsibility with its dimensions (as an independent variable) and social satisfaction (as dependent variable). Also, there is a meaningful difference between underlying variables (gender and education) with teachers’ social responsibility. However, there is no meaningful difference between marital status and social responsibility. At the end, the significance level of teachers’ social responsibility is higher than average and the significance level of teachers’ social satisfaction is at average. Manuscript profile -
Open Access Article
109 - Investigating the Relationship between Ethical Climate and Organizational Justice and Organizational Citizenship Behavior in Education Organization of Mazandaran Province in order to provide a model
Bahram i Kiaman Farshideh ZameniThe purpose of this research is to study the ethical atmosphere, justiceand organizational citizenship behavior in Education organization inMazandaran province in order to provide a structural model in the schoolyear (1395-1959). This study is a survey and is applied re MoreThe purpose of this research is to study the ethical atmosphere, justiceand organizational citizenship behavior in Education organization inMazandaran province in order to provide a structural model in the schoolyear (1395-1959). This study is a survey and is applied research in purpose.The statistical population is all staff of the educational departments of 32districts of province and city of Mazandaran, including all administrativestaff of the General Directorate of Education in Mazandaran Provincewho are 1929 and the sample size is 320 people using Morgan's Table.The method of data collection is based on fieldwork, organized interviewsand standard questionnaires. Pearson correlation and modeling analysisof structural equations for path analysis has been used. All dimensions ofall variables including organizational justice (Interactive, Procedural,Distributed) organizational citizenship behavior (Friendship, Conscience,Chivalry, Behavioral, Literary, and Contemplative) and ethical atmosphere(care and attention, rules and regulations, criteria, efficiency, independence)were accepted on the basis of verifiable factor analysis. The structuralcomponent of the model also indicates that the moral variable with directeffect (0.662) explained the highest amount of variance of citizenshipbehavior and organizational justice variable with direct effect (0.156)explained citizenship behavior. The results of the test showed that, theproposed model is suitable and the effect of exogenous variable on theendogenous variable is positive and appropriate. Manuscript profile -
Open Access Article
110 - Compiling an appropriate pattern for staff performance assessment in Tabriz Islamic Azad University
Ferdous Yadegari Mir Mohsen Alavi The main objective of the present study is to compile an appropriate pattern for staff performance assessment in Islamic Azad University. The study tries to answer the following questions: What are the university staff's performance indices? To p More The main objective of the present study is to compile an appropriate pattern for staff performance assessment in Islamic Azad University. The study tries to answer the following questions: What are the university staff's performance indices? To promote the university staff's performance what model can be presented? What would be the proportion degree of suggested model? The statistical population was all the staff at Tabriz Islamic Azad University (total 640 people), from witch 250 people have been chosen using proportionate stratified sampling. The research method was descriptive survey. After extensive study of theoretical bases and research literature and obtaining the wieo points of valid scholars, the questionnaire was conformed and its six components (occupational criteria, professional development, professional covenant, human relations, flexibility, ethical criteria and extra-curricular) and thirty variables were recognized by professors and scholars. Reliability of the research was calculated by cronbach alpha witch was 44% for descriptive data, statistical indices, tables and charts related to each question are presented. For analyzing the data, one sample Ttest and Friedman was used for first question. The second question factor analysis and the third question cronbach alpha via SPSS soft ware was used. The research result showed that all six components and thirty variables were confirmed. Suggessted research model with reliability coefficient 44% and average of 3.44 out of five was also confirmed. The human relations criteria was known as the most important components because it has the most factor loading and had the tendency to become a public and total factor. The professional developent criteria was known as the least important component in the present research. Manuscript profile -
Open Access Article
111 - Techniques to Enhance the Competencies of Department Heads
mojgan derakhshan Khalil ZandiThe purpose of this study was examining the techniques to enhance the competencies of department heads. The statistical population included all students (N: 15724) and faculty members (N: 239) of Islamic Azad University of Kerman, and also experts in management. The res MoreThe purpose of this study was examining the techniques to enhance the competencies of department heads. The statistical population included all students (N: 15724) and faculty members (N: 239) of Islamic Azad University of Kerman, and also experts in management. The research method was mixed. The study comprised of three parts: 1) analyzing the gap between current and ideal status of department heads competencies; 2) Competencies prioritizing; 3) Identifing and prioritizing techniques for enhancing the competencies. In the first part, the sampling method was stratified random sampling and the data collection instrument was the questionnaire of current and ideal status of competencies. In the second part, the sampling method was purposeful and the data collection instrument was the questionnaire of competencies paired comparisons. In the third part, the sampling method was purposeful and the data collection tools were semi-structured interviews and questionnaires of Quality Function Deployment. The data were analyzed by Paired Samples T-Test, Analytical Hierarchy Process, Content Analysis and Home of Quality Matrix. The findings indicate a significant gap between the current and ideal status of department heads competencies. The findings also identified and prioritized 69 techniques to promote the competencies of department heads. In the end, the results were discussed. Manuscript profile -
Open Access Article
112 - The mediating role of leader-member exchange and organizational identification in the relationship between ethical leadership and organizational cynicism
marzieh heydari leila sharifiThe aim of this study was to investigate the mediating role of leader-member exchange and organizational identification in the relationship between ethical leadership and organizational cynicism of school teachers in Abadeh. This research is descriptive and correlationa MoreThe aim of this study was to investigate the mediating role of leader-member exchange and organizational identification in the relationship between ethical leadership and organizational cynicism of school teachers in Abadeh. This research is descriptive and correlational in terms of applied purpose, research method and the statistical population of this research consists of school teachers in Abadeh, whose number is equal to 1274 people. To select the sample size using the Cochran's formula, a sample of 295 people was selected by stratified random proportion or volume. To measure organizational cynicism from Kalagan Questionnaire (2009); Organizational identification (Boyle et al., 2019); Emadifar ethical Leadership (2009); Leadership member exchange (Ebrahimkhah, 2014) was used. The reliability of the questionnaire was evaluated by Cronbach's alpha coefficient and its composite reliability and validity were evaluated by construct and content validity. The research hypotheses were analyzed using structural equation modeling technique. The results showed that ethical leadership has a positive and significant effect on organizational cynicism. Leader exchange and organizational identification also mediate the relationship between ethical leadership and organizational cynicism. Manuscript profile -
Open Access Article
113 - The Relationship between Ethical Leadership and Quality of Work Life of Public University Employees with the Moderating Role of Professional Ethics
ali khaleghkhah habibeh najafi neda nozad -
Open Access Article
114 - The Role of Ethical and Educational Models in Promoting the Islamic Lifestyle
Afifeh Hamedi -
Open Access Article
115 - A review of research in the study of ethical consumption
مهدی نعیمی نظام آباد Hossein VazifehdustIn recent years, various formsof ethical consumption have received much attention in popular Media, and researches reported increased consumer interest in buying ethical products. Authors have presented different models in the field of ethical decision making. Hunt and MoreIn recent years, various formsof ethical consumption have received much attention in popular Media, and researches reported increased consumer interest in buying ethical products. Authors have presented different models in the field of ethical decision making. Hunt and vitell model is one of the famous and dominant models. While some research have sought to model consumer ethical decision-making, others are seeking to understand the concept of consumer identity through ethical consumption discourses. A number of studies have also used the theory of planned behavior as a framework for examining consumer ethical decision-making. Most research on ethical consumption has been conducted in developed countries. However, in Northern Europe, where environmental concerns have been prominent, there has been a stream of studies on pro-environmental consumption. According to the research, the study of ethical consumption in the context of developing countries is of great importance and necessity, because most of the theories in this area have been confirmed in developed western societies and therefore have little generalizability for eastern cultures. Future research should focus on the four important areas of examining the micro-cultural contexts, examining the diverse narratives of ethical consumers and the ethical principles of the consumer in the self-ethical construction, determining the factors affecting the dynamics of ethical consumption discourses over time, and comparing diverse ethical consumption discourses related to different cultures. Manuscript profile -
Open Access Article
116 - An analysis on the ethical component of brand personality in higher education
maryam rahmani manesh Badri ShahtalebiThe aim of this study is to analyze the ethical component of brand personality in higher education by means of thematic analysis.The themes of brand personality in the first phase(qualitative)were identified by the method of content analysis in the research environment MoreThe aim of this study is to analyze the ethical component of brand personality in higher education by means of thematic analysis.The themes of brand personality in the first phase(qualitative)were identified by the method of content analysis in the research environment of information sources in the field of brand and brand personality in reputable internet databases by the method of targeted sampling of the angel-oriented63titles of articles and books. In the second phase(Quantitative)the statistical community consisting of faculty members of the Islamic Azad University of Iran was selected by the non-random sampling method available to32universities.The research tool,the questionnaire of123dialects of the researcher was developed.To inferential analysis of the questionnaire data,the method of factor analysis confirmation is used,according to which the content of the organizer of the ethics of the circuit includes two basic themes of value for Virtue and moral reconstruction.The results of the factor analysis for the validation of the model,the value of virtue with a factor load of90/0is a sign of the high explanatory effect,and all subjects with a high factor load were approved,which was a sign of the high validity of the model.Also,the values of the Cornbrash’salpha coefficient are82/0in the base measurement,which indicates high internal correlation in the subject reagents.Results canbe used as an appropriate model of brand personality with orbital ethics to create strategic tactics in the success of the future of higher education because the University with orbital ethics brand personality has a significant impact on university outcomes and increases productivity Manuscript profile -
Open Access Article
117 - Prioritizing dimensions and components of ethical entrepreneurship from the perspective of Islamic values Using the network analysis process method
Abbas Rezashateri Soheila Khoddami Parviz SaeidiEthical entrepreneurship is of the most important challenges in today's world in business. The research method is in the category of applied research in terms of its purpose, and in terms of its nature, it is a descriptive-survey type of study. The team of experts MoreEthical entrepreneurship is of the most important challenges in today's world in business. The research method is in the category of applied research in terms of its purpose, and in terms of its nature, it is a descriptive-survey type of study. The team of experts was 20 people who were selected by the non-probability judgment sampling method and using the snowball techniqueThe tool for gathering information is a researcher-made questionnaire, the validity of which has been confirmed by them, and the questionnaires have been completed. The identified dimensions and components were leveled with the Analytical Network Process (ANP) method. The results show that the dimension of business ethics in the life of the prophets and hadiths with the most marks is the most important dimension of ethical entrepreneurship in manufacturing industries, followed by the dimension of the organizational level, the dimension of the macro business environment, and finally the dimension of individualism in the last level of importance. is located Also, in the prioritization of the components, the component of positive attitude towards the product with a relative weight of 0.147 is in the first place, followed by the cognitive process with a relative weight of 0.129 in the second place, a positive attitude towards the brand with a relative weight of 0.127 in the third place, attitude Positive to the seller with a relative weight of 0.117 is in the fourth place, the dynamic ability of the organization is in the fifth place with a relative weight of 0.085 Manuscript profile -
Open Access Article
118 - Factors Influencing Unethical Behavior in Social Networks based on Theory of Planned Behavior
Hosein Jafarkarimi Rokhsareh MobarhanFactors Influencing Unethical Behavior in Social Networks based on Theory of Planned BehaviorAbstract The expanding use of Social Networking Sites (SNS) and their flexible functionalities allow individuals to use these sites in ethical and unethical ways. The objective MoreFactors Influencing Unethical Behavior in Social Networks based on Theory of Planned BehaviorAbstract The expanding use of Social Networking Sites (SNS) and their flexible functionalities allow individuals to use these sites in ethical and unethical ways. The objective of this study is to identify the influential factors that have an impact on individuals’ ethical decision-making process based on Theory of Planned Behavior. For this purpose, four different scenario-based questionnaires were designed to enable the survey to investigate factors affecting individuals’ behavior in different situation. With 660 returned questionnaires in hand, the collected data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) technique. The results showed attitude to be the most influential factor, followed by perceived behavioral control and subjective. Finally, the role of different scenarios was studied and it is shown different effects on the relationships based on different scenarios.Keywords: Unethical Behaviors, Theory of Planned Behavior, Social Networks, Ethic in Information Technology Manuscript profile -
Open Access Article
119 - Investigating the current situation of students' moral literacy components in virtual networks
mohammad Bahrami AliAsghar Razavi safiyeh tahmasebi limooniThe aim of this study was to investigate the status of students' moral literacy components in social networks. The research method was descriptive survey-cross-sectional. The statistical population of this study included all graduate students of Semnan Islamic Azad Univ MoreThe aim of this study was to investigate the status of students' moral literacy components in social networks. The research method was descriptive survey-cross-sectional. The statistical population of this study included all graduate students of Semnan Islamic Azad University in the number of 1500 people in the academic year 1399-1398 which were available by sampling method and using Krejcie-Morgan table 306 people were selected as a sample. The data collection tool was a researcher-made questionnaire. The face validity of the questionnaire was confirmed by subject matter experts and its reliability was confirmed by calculating Cronbach's alpha coefficient for research variables. To evaluate the status of moral literacy components of students in social networks, one-sample t-test was used using SPSS 26 software. The results showed that the status of the components of moral potential, the existence of moral sensitivities and the strengthening of students' reasoning skills in virtual networks are at a desirable level. (p <0/05(.The findings of this study confirm the acceptability of the theoretical issues presented in this field and for a better life in the information society and moving towards sustainable development, we need serious planning and policy-making in the field of moral literacy education in virtual networks. Manuscript profile -
Open Access Article
120 - The common ethical doctrines in Saadi's Boostan and Emam Ali's Divan
abbasali vafaei roghaeh kardel IlvariThe Divan attributed to Emam Ali is the masterpiece of Arab world that contains didactic, ethical, and mystical doctrines. Many Arab poets and literary men have tried to get as much possible the knowledge of these doctrines from this Divan and use them in their daily li MoreThe Divan attributed to Emam Ali is the masterpiece of Arab world that contains didactic, ethical, and mystical doctrines. Many Arab poets and literary men have tried to get as much possible the knowledge of these doctrines from this Divan and use them in their daily lives. Saadi, the graet Iranian poet, also has benefited as much as possible from didactic, ethical, and mystical doctrines of Emam Ali'sDivan. In the present paper, based on the title of the paper, has been tried to investigate the common ethical doctrines between Saadi's Boostan and Emam Ali's Divan. These selected doctrines include ethices that are practical for teaching to people in the society in different social, political, and cultural institutes. A close look at Emam Ali's Divan reveals that all poets and mystics in different religions and ideologies have adapted Emam Ali's mysticism as resource in their works. Manuscript profile -
Open Access Article
121 - The meaning of life from Nasser Khosrow's point of view, relying on mental images of existence
Sayyed hamed Mousavi jervekaniThe subject of the meaning of life is one of the concerns of contemporary man, which has been the focus of philosophers and psychologists.Studying the thoughts of the past philosophers in this field will bring important messages for the contemporary man who is caught in MoreThe subject of the meaning of life is one of the concerns of contemporary man, which has been the focus of philosophers and psychologists.Studying the thoughts of the past philosophers in this field will bring important messages for the contemporary man who is caught in the chaos of existence.The purpose of this research is to analyze the meaning of life from the perspective of Nasser.whereas the way a man looks at existence can reveal her attitude to life, the images of existence in his poems were counted and analyzed.This type of study showed that the main image of Nasser is of the existence of "mother"/"woman". A woman/mother has two characteristics of capacity and conception. there are other images in his poems that somehow connect with this macro image. Although these images show a negative view of existence and the world, their analysis and comparison with the macro picture of existence (mother and woman) showed that Nasser does not dislike life and existence, but considers life as a valuable thing; because it is the only opportunity available to a man, but this value is a tool, not essential; That is, this life is a tool to achieve "another life". Through this macro image, the function of a man in existence is also explained. Man's role in relation to mother is child, and in relation to woman, it can be husband, and in both cases, one should be careful not to get attached and fascinated while benefiting from the blessings of existence Manuscript profile -
Open Access Article
122 - The School of "originality of benefit" and escape from the absolutism in Khayyâm's Rubaiyat based on his moral school
مهیار علوی مقدم علی صادقی منشThere is a huge ambiguity about Khayyâm's poem, thoughts and personalities in comparison with other poets in Persian literature. Attributing some incompatible pomes to him increases this ambiguity. Because of the close relationship that Khayyâm had with the MoreThere is a huge ambiguity about Khayyâm's poem, thoughts and personalities in comparison with other poets in Persian literature. Attributing some incompatible pomes to him increases this ambiguity. Because of the close relationship that Khayyâm had with the court and the government, he was well aware of the issues and problems which deprived the society from the public stability. The society in which Khayyam lived was the area of conflict and controversy of fanatics who rely on their opinions and they were followed by the acquisition of authority. In fact, the moral rules of society were based on the belief that the results were just arbitrary. Therefore, he used his quatrains as a manifest for his moral school and if we compare this school with the recent ones, we can find many similarities with the school of "originality of benefit". In his moral school, good or bad depend on its outcomes and how much enjoy they would bring. Khayyam was well aware of the importance and benefits of individual freedom in the progress of the society. Therefore, in his Rubaiyat, he was in research of breaking intellectual rigor atmosphere that had prevailed in society and tried to foster the tolerance spirit. Manuscript profile -
Open Access Article
123 - The effect of educational views of ancient Iranians on the Farsi language with emphasis on the Sadie's seventh chapter of Boostan
vahid SabzianpourSadie has composed the seventh chapter of Boostan under the title of in the world of education. His purpose in composing this chapter is to teach the methods of education and ethics. Most of researchers believe that Sadie's works, especially this part, is under influenc MoreSadie has composed the seventh chapter of Boostan under the title of in the world of education. His purpose in composing this chapter is to teach the methods of education and ethics. Most of researchers believe that Sadie's works, especially this part, is under influence of Arabic culture and Islamic thoughts. This article shows that the source of Sadie's thoughts in the issues of education is coordinated well both with Arabic and Iranian culture. The results of this research represent the necessity of attention to the Arabic sources for discovering of the ancient Iranians' views and its effect on Persian literature. The chronological sequence of Iranians' point of view to Arabic and Islamic thoughts shows that the people of the Persians were familiar with so many of educational and ethical affairs which today considered as Islamic or Arabic. Therefore, they have gone beyond the field of Iranian culture and Pahlavi texts and have entered to the realm of Arabic culture. Unfortunately, the references to the Iranian view in the explanation and interpretation of Persian texts have been neglected by researchers, so it is necessary to pay attention not only to the effectiveness of the Persian literature from the Arab literature but also to the effectiveness of the Iranian culture. Manuscript profile -
Open Access Article
124 - The Effect of Ethical Vices on the Disorders of Wisdom System Based on the Stories of Balaam-Baaura, Barsissa, Hāroot and Māroot from Masnai AlMaanavieh Alkhafieh by Golshani Bardaii
ali akhlaghi Maryam Mahmodi Ahmadreza Yalameha Masnavi Almaanavieh Alkhafieh written by Sheikh Ibrahim Ibne Mohammad Golshani Bardaii (830-940 HL), has been composed as an imitation of Matsnavi Molana. It contains plenty of mystical, ethical, incorporeal matters, explications and interpretations. In this paper More Masnavi Almaanavieh Alkhafieh written by Sheikh Ibrahim Ibne Mohammad Golshani Bardaii (830-940 HL), has been composed as an imitation of Matsnavi Molana. It contains plenty of mystical, ethical, incorporeal matters, explications and interpretations. In this paper, it is attempted to analyze the effect of ethical Vices on the disorders of wisdom system by using the three stories Balaam-Baaura, Barsissa, Hāroot and Māroot in this literary work. Although these three stories constitute about seven thousand line of this thirty-six-thousand-line work, Golshani Bardaii has expressed the essence of his thoughts and wisdom through these stories and examples. The aim of this research is to study the obstacles of the spiritual journey, the slippage the gnostic might confronted with, the temptation of the flesh, and ethical vices penetrating the human being's soul that results in the inverse reflection of the truth, impurity of the soul, committing guilt, enormous mystical unforgiveable crimes, and finally metamorphosis. Through mentioning the text evidences and by using textual extracts and tables, the authors have expressed the viewpoint of Golshani Bardaii on how one may follow negligence, pursuing whim-wham passions, the way gnostic might be led to aberration, and the practical realism of devotee. In this paper, direct effect of passion, desire, adultery, fame seeking, ignorance, stupidity, rationality and insight have been illustrated. Seeking for fame and whoremongery have been mentioned to be the biggest calamity which lead to inversion of reality and are considered as the objective evidence of pursuing sensuality and carnality. Manuscript profile -
Open Access Article
125 - A study on the position of didactic literature in the Persian odes
naser Mohseninia mohammadreza B. Khaleghi vahideh N.CheginiDidactic literature is one of the most important genres in culture and literature of every country. This literary type tries to develop moral forces and good qualities in the human beings. This genre can be found in the most works of Iranian poets. They in different way MoreDidactic literature is one of the most important genres in culture and literature of every country. This literary type tries to develop moral forces and good qualities in the human beings. This genre can be found in the most works of Iranian poets. They in different ways refer to the teaching of ethical doctrine to people. These poets through different figures of speech have tried to give moral lessons. This article that investigate the position of didactic in the Persian odes show the evolution of this literary genre and religious teaching, ethical teaching, mystical teaching, political and social teaching in the great poets of the Persian literature. Manuscript profile -
Open Access Article
126 - .Representation ofchildish didactic teachingsin La Fonte’s Myths
Khalil Beigzade Ata AlmasiDidactic-ethical tenets are among the basic aims of great poets and writers.These teachings play an important role in the formation and establishment of correct didactic-ethical foundations in human societies. Jean de Fonte, one of the French classic writers of seventee MoreDidactic-ethical tenets are among the basic aims of great poets and writers.These teachings play an important role in the formation and establishment of correct didactic-ethical foundations in human societies. Jean de Fonte, one of the French classic writers of seventeenth-century, has not limited didactic literature to mere dictation and propagation of sermons and advices. He has tried to consider different didactic-ethical issues and evaluate them on the basis of addressee’s characteristics, then represent in the form of myths what in his opinion is an obstacle in the way of social development for children. He believes that myth is compatible with the sensitive spirit of a child and makes didactic-ethical concepts which are mostly abstract, tangible for them. This study, by means of a descriptive-analytic approach, has been undertaken to delineate La Fonte’s didactic-ethical thoughts in his collection of myths. The aimof the study is to tell the audience what are the didactic-ethical teachings in La Fonte’s mythsas well as what is his approach in communicating those tenets. The findings say that La Fonte’s didactic-ethical thoughts such as: knowledge-improving,encouraging to work hard and make efforts, deprecating flattery, leading to peace and amenity, and altruism have been expressed in the form of imaginary fables and parables and has provided new perspectives of these didactic-ethicals.In this way, he has succeeded to bridge a gap between the hard and practical social life of men and the dreamy and sweet world of children to improve and elevate human values. Manuscript profile -
Open Access Article
127 - Didactic Literature in Parvin Etesami's poetry
Mahdi Momtahen gerdafarin MohammadiParvin depicts ethics by means of discussions and dialogues between objects. She talks about ethical issues both individually and socially through this technique. In individual teaching, she motherly invites the mankind to be divine and humane. In social teaching, she p MoreParvin depicts ethics by means of discussions and dialogues between objects. She talks about ethical issues both individually and socially through this technique. In individual teaching, she motherly invites the mankind to be divine and humane. In social teaching, she pays attention to ethical elements such as piety, honesty, education, rationality, art, and avoiding desires. She also mentions social misfortunes and sufferings. By looking deeply into her works, we find out that most of her themes are about freedom, humanity, sympathy and being realistic and cooperative. In this way, Parvin describes the future for her readers and depicts the weaknesses of the social life as well as lack of ethical commitments in the society. Manuscript profile -
Open Access Article
128 - The manifestation of ethical and didactic themes inSanai's odes
Mohammad Reza Ghari Mohsen Ameri ShahrabiThe aim of the present paper is to study the ethical and didactic themes in the odes of Sanai Therefore, this paper tries to investigate this subject matter; which is very predominant in the works of Sanai. These odes that have been investigated include both virtual an MoreThe aim of the present paper is to study the ethical and didactic themes in the odes of Sanai Therefore, this paper tries to investigate this subject matter; which is very predominant in the works of Sanai. These odes that have been investigated include both virtual and villain features. In so doing, the odes of Sanai have been analyzed based on descriptive method. The important thing in the present research is that the common subjects in other works of Sanai especiallyHadighat al – Haghighat have been emphasized. Manuscript profile -
Open Access Article
129 - Ethical praxeology of social manifestation of religion from Saadi’s point of view based on His Golestan
مرتضی حاجی مزدرانی سید حامد موسوی جروکانیReligion is a combination of both internal and external factors. The internal part includes religion concepts and external part appears in rituals and social roles. Since the social aspect of religion has a valuable effect on the people tendency towards the religious co MoreReligion is a combination of both internal and external factors. The internal part includes religion concepts and external part appears in rituals and social roles. Since the social aspect of religion has a valuable effect on the people tendency towards the religious concepts, its reflection must be in harmony with their social position. This subject has been studied both in religion resources and in the literature with an ethical and social perspective. Saadi, in his Golestan, examined the behavior of religious people from three approaches: duty-oriented, end-oriented and virtue oriented approaches. Regarding their frequency, the virtue-oriented approach received less attention by Saadi. The writers, with relying on Golestan, consider and analyze the most important obstacles in duty-oriented approach and praxeology. Factors such as Self-interest and expediency are among individual obstacles of moralism. Moreover, lack of welfare livelihood is one of the social obstacles. The methodology of this research is a library-type study. Manuscript profile -
Open Access Article
130 - Hafez on Nezami in ethical and didactic doctrines the influence of
حشمت قیصری سیده رقیه مهری نژادIn the genre of didactic literature the goal of author is the teaching of wisdom, ethics, the explanation of moral and educational issues, as well as religious and philosophical ideas in the society. The emergence of moral and intellectual deterioration as well as inhum MoreIn the genre of didactic literature the goal of author is the teaching of wisdom, ethics, the explanation of moral and educational issues, as well as religious and philosophical ideas in the society. The emergence of moral and intellectual deterioration as well as inhuman relationships in the society leads to increase of didactic poems among orator and poets. Moreover, the intensity of deterioration in the society especially among higher classes ( the political and religious rulers) and its spread among ordinary people cause many poets as intellectual figure of their time age to review and criticize the actions of these people in their works. Besides ethical teachings and explanation of educational issues their poetry became a protest against religious and political rulers. Nezami like an attentive sociologist examines the behaviors of his community. His poem is the mirror of individual and social behaviors of his society that depicted quite it very well, that it is the best. Hafez is also the supporter of the moral values and advices based on them. Hafez in some respect was under influence of Nezami but he wasn’t the imitator of him. Generally,Hafez made use of Nezami’s poetry in two ways one of them is taking content and the other is the poetry framework; however, he does not limit himself to the framework. Manuscript profile -
Open Access Article
131 - A Survey of Managerial Ethics in Kelile O Demne
Fateme Sheikh Loovand Tahmine MastalizadKelile o Demne is a book written in sixth century which presents principles and laws of administration in terms of ethics and in the form of fables; this method has been pointed out in the book itself. In addition to literary features, it covers numerous ethical and man MoreKelile o Demne is a book written in sixth century which presents principles and laws of administration in terms of ethics and in the form of fables; this method has been pointed out in the book itself. In addition to literary features, it covers numerous ethical and managerial doctrines. Nasrollah Monshi, the author, has made some points for the principles of managerial ethics which can be so effective if it be studied and implemented. In the list, ten principles are of great importance: doing justice, entanglement of administration and religion, knowledge of things, comprehensive foresight, innovation and creativity, speed in conduct and foresight, avoidance of oppression, council with others, taking care of the people, encouragement and punishment. We try to explain these principles based on the Kelile o Demne. Manuscript profile -
Open Access Article
132 - The ethical virtues in Akhlagh Mohseni book (based on the division of Khwaja Nasiruddin Toosi in Akhlagh Naseri book)
Rahaf Safaya Omid MajdAkhlagh Mohseni's book is one of the valuable works of the 9th and 10th centuries of Hijri. Mulla Hossein Vaez Kashefi Sabzevari wrote this book for educational purposes. Kashefi has paid attention to teaching ethical principles and advising rulers and kings based on wi MoreAkhlagh Mohseni's book is one of the valuable works of the 9th and 10th centuries of Hijri. Mulla Hossein Vaez Kashefi Sabzevari wrote this book for educational purposes. Kashefi has paid attention to teaching ethical principles and advising rulers and kings based on wisdom.And in the introduction of his book, he declares that his audience is the kings and their attendants. And he mentions forty distinct moral qualities that make the king a king and keeps him as a king. And he mentioned these ethical teachings by relying on the division of the ethical teachings in the Akhlagh Naseri book. Directly or indirectly, through telling stories and allegories, he leads the audience toward ethical virtues. This study aims to discuss and study the moral virtues in Akhlagh Mohseni's book taking into consideration the division of ethical standards in Akhlagh Naseri's book, to determine how close was Kashifi to Khwaja Nasiruddin's classifications in compiling his book.The adopted approach in this article is a descriptive-analytical approach, and it is based on the review of Khwaja Naser's educational thoughts in Akhlagh Naseri's book and their comparison with Akhlagh Mohseni's book. Results show that justice and courage were among the ethical virtues mentioned in the book and had a special place as they play a decisive role in the individual and social life of man. Some virtues, such as worship, have an individual aspect, and some, like justice, have a social aspect. By observing these standards, society sees prosperity. Manuscript profile -
Open Access Article
133 - Differeces and diversities of content in Saeeda Naghshbandi Yzdi's Divan
Mohammad Reza Najjarian fatemeh Baharifardidacticl literature is one of the most important and oldest types of literary genre that its main goal is to teach. This term from very beginning has used in general and specific senses. In specific term, it includes instructions for teaching specific skill or art e.g. Moredidacticl literature is one of the most important and oldest types of literary genre that its main goal is to teach. This term from very beginning has used in general and specific senses. In specific term, it includes instructions for teaching specific skill or art e.g. Abonasre Frahi's Nasabolsabian in the meaning, Meysiri's encyclopedia in pharmology and medicine. In general sense, it refers to works concerning issues like ethics, mysticism, advices, and philosophy etc….This poet was contemprory to king Soleyman Safavi in eleventh century (1077-1105A.H.). Among poems of Saeeda Saida Naghshbandi Yzdi we find complex concept such as mysticism, unique expression, anecdote from mysticism and , invitation to asceticism and seclusion and retirement from inner word , signs of love and inner knowledge private feeling and affection, social and political criticism , ethical advice for escaping from worldly problems, irony, etc……..In this article six main concepts in his Divan have been studied that includes ethical, , political, social, cultural , mystical ,ironical concepts Manuscript profile -
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134 - Sociological analysis of the Effect of Sportspersonship and Coach Power on Behavior and Risk Rate on Youth Martial with Due to the Mediating Role of Coach-Athlete Relationship
saeed kiyani oshtorjani rokhsareh badamiThe aim of this research was to investigate the effect of ethical behaviors and methods of coaches’ power on behaviors and risk-taking in martial adolescents with Due to the mediating role of coach and athlete communicate. Statistical population were included all MoreThe aim of this research was to investigate the effect of ethical behaviors and methods of coaches’ power on behaviors and risk-taking in martial adolescents with Due to the mediating role of coach and athlete communicate. Statistical population were included all the martial person in Najafabad, with age of 14-16, among them 304 participant were selected based on availability. Data collection instruments were included: Bolter and Weiss Coaching Behavior scale related to athleticism behavior, Sussman and Deep Methods of coaches’ power, Kavussanu and Boardley Social and anti-social behaviors, zadeh Mohammadi et al. adolescents risk-taking behavior in Iran sports and Joveit and Netomanis relationship between coach and athlete. The results of structural equation modeling showed that the effect of coach ethical behavior and exercise of power on riskiness and social and anti-social behaviors of martial arts work by mediating the quality of coach's and athlete's relationship is desirable. The results showed that the coach's ethical behavior affects both the risk of adolescents and their social behaviors, and the quality of the coach's relationship becomes more effective. The methods of exercising coach power do not directly affect the behavior and risk of combatants, but indirectly by mediating the mentor's and athlete's relationship affects the attitude and risk of combatants. In sum, the results of this study showed that the relationship between trainer and athlete was a mediator variable in the relationship between ethical behavior and the method of applying coach power on the attitudes and risk level of combatants. Manuscript profile -
Open Access Article
135 - Evaluation of the Mediating Role of Ethical Judgment in the Impact of Leadership on Transformational-Exchange Leadership and the Effectiveness of School on Academic Achievement from the Viewpoint of Secondary School Teachers in Urmia
parivash mohammadi gheshlaghThe present study was conducted to evaluate the intermediate role of moral judgment in the effect of managers' transformational leadership and school effectiveness on academic achievement from the viewpoints of high school teachers in Urmia. The purpose of this research MoreThe present study was conducted to evaluate the intermediate role of moral judgment in the effect of managers' transformational leadership and school effectiveness on academic achievement from the viewpoints of high school teachers in Urmia. The purpose of this research is applied and in terms of method, research is descriptive and in terms of nature, research is a correlation. The statistical population of the present study is all high school principals of Urmia, who were active in the academic year of 1394-1385. The total population of the community was 2,200, of which 370 were selected as sample. To fulfill the research objectives, three main hypotheses were developed. Regression analysis and structural equations (path analysis) were used to confirm or reject the hypotheses, The results of the study indicate that the transformational leadership of the managers has a positive and significant effect on moral judgment. Effectiveness of the school is also effective on moral judgment and ethical judgment has a positive and significant effect on academic achievement. Finally, despite the intermediary role of moral judgment, the effect of leadership change on the ethical judgment of directors increases the effectiveness of the school. Manuscript profile -
Open Access Article
136 - Investigation on Impact of Telegram and Instagram Social Networks on Social Tolerance of 18-35 Year Olds people in city of Mashhad (2017
Mostafa Azaddoost Mahnaz AmirpourThis research has been conducted with the aim of evaluating the use of virtual social networks and social tolerance, and the statistical population is all citizens aged 18 to 35 years old living in Mashhad and using virtual networks. The sample size was 384 people using MoreThis research has been conducted with the aim of evaluating the use of virtual social networks and social tolerance, and the statistical population is all citizens aged 18 to 35 years old living in Mashhad and using virtual networks. The sample size was 384 people using Cochran formula, which was distributed according to the population of each district and completed questionnaires. The researcher made questionnaire and has a reliable and reliable validity. To test the hypotheses, correlation, t-test and variance analysis have been used. The results of the study showed that the average social tolerance index is 3.51, which is more than average. The average use of virtual networks has been around 296 minutes a day, and Instagram has been around 125 minutes a day. Pearson correlation test confirmed the relationship between the extent of using virtual social networks and social tolerance. There is a positive and significant relationship between the use of virtual social networks with religious, political and moral tolerance, but the relationship between the use of virtual social networks and ethnic tolerance is not confirmed. Manuscript profile -
Open Access Article
137 - Sociological study of the impact of economic and social class on women's value system in Isfahan
atat bakhtiarifarThe purpose of this study is to investigate the sociological impact of economic and social class on women's value system in Isfahan. The method of this survey is survey and by means of a written questionnaire the information of this survey was collected from multiple di MoreThe purpose of this study is to investigate the sociological impact of economic and social class on women's value system in Isfahan. The method of this survey is survey and by means of a written questionnaire the information of this survey was collected from multiple districts of Isfahan city based on Cochran formula among Isfahan women over 18 years old. The results showed that there was a significant relationship between socio-economic class of respondents with ethical, political, social and economic values, but there was no significant difference between socio-economic class and religious affiliation, due to the level of religious beliefs and Religious is the person who, based on the descriptive findings of the study, had the highest average among the other variables. The results of the structural equation modeling illustrate the rationality and acceptability of the entire interface governing the empirical research model. Manuscript profile -
Open Access Article
138 - Investigating the Factors Affecting the Turnover Intention in Employees of the Melli Bank of Guilan
farzin Farahbod Davood Bakhshalizadeh sareh khomamiEmployees turnover is a factor that affects the organization in order to achieve goals and it can impose obvious and hidden costs to the whole of the organization. Since prevention is always better than cure, the organizations are trying to exploit the turnover intentio MoreEmployees turnover is a factor that affects the organization in order to achieve goals and it can impose obvious and hidden costs to the whole of the organization. Since prevention is always better than cure, the organizations are trying to exploit the turnover intention, Than it would prevent. Therefore, identifying factors and their impact on the turnover intention is very important. The research is applied in terms of objective, and its methodology is descriptive in correlational branch. This study focused on factors that influencing turnover intention of BMI of Guilan’s employee. using available sampling, 266 employees of BMI were selected as the statistical sample. The required information was collected through the standard questionnaire that has content validity and reliability has been confirmed. Data analysis was done through statistical techniques of descriptive and inferential statistics and structural equations and path analysis was done by LISREL 8.5 software. Manuscript profile -
Open Access Article
139 - The Relationship between Organizational Ethical Climate with Emotional Intelligence and Empowerment Among Heads of Educational Departments in Branches of Islamic Azad University- Fars Province
Nima Shahidi sirous hadadniaT he purpose of this study was to investigate the relationship between organizational ethical climate and emotional intelligence and empowerment of heads of educational departments in branches of Fars province of Islamic Azad University. The research was descriptiv MoreT he purpose of this study was to investigate the relationship between organizational ethical climate and emotional intelligence and empowerment of heads of educational departments in branches of Fars province of Islamic Azad University. The research was descriptive correlational method. The statistical population consisted of all the heads of educational departments in branches of Islamic Azad University in Fars province, in the academic year 2016-17. 125 of them were selected by cluster random sampling. The research instrument consisted of Cullen and Victor organizational ethical climate questionnaire, Emotional Intelligence questionnaire by Golman, and Spreader Empowerment questionnaire, with appropriate validity and reliability. Pearson coefficient used to study the relationship between variables. Also, simple and multiple regression used for computing the predicting power of variables dimensions, and path analysis were used to develop a model for relations among variables. The results showed that there was a significant positive relationship between organizational ethical climate with emotional intelligence and empowerment. Individual and organizational interest, professional rules, and benevolence had a significant power to predict heads empowerment. organizational interest and professional had a significant power to predict heads Emotional Intelligence. Also, emotional intelligence had a mediating role in the relationship between organizational ethical climate and empowerment of heads of educational departments. Manuscript profile -
Open Access Article
140 - Investigation of the Relationship between the Components of the Perceived Moral Style of the Leadership Style by the Employees with the Components of the Psychological Empowerment
gholamreza kashani mohammadreza hajianzehaiePsychological empowerment as an internal motivator allows employees to build self-efficacy using their sense of self-confidence and autonomy in their jobs. Ethical leaders, through dialogue and engagement with employees, make sense of their work and shape it, so moral l MorePsychological empowerment as an internal motivator allows employees to build self-efficacy using their sense of self-confidence and autonomy in their jobs. Ethical leaders, through dialogue and engagement with employees, make sense of their work and shape it, so moral leaders help their followers interpret how their work is meaningful and influential, which both Is an important component of psychological empowerment. In this regard, the purpose of this study was to investigate the relationship between moral leadership components and psychological empowerment components. The statistical population of the research is Isakoo Company in Tehran, and a sample of 265 people was randomly assigned to the Morgan table using a random number table. Validity (convergent and divergent) and reliability (composite reliability coefficient and Cronbach's alpha coefficient) obtained from the structural equation modeling technique indicate that the instrument has good validity and reliability. Data analysis was performed using PLS software and significant relationships between the variables were performed using T statistics. The results showed that employees 'perceptions of behaviors' ethical behavior with the components of autonomy and the effect of psychological empowerment and understanding of promoting ethical behavior of followers by leaders with meaningful job components and the competence of psychological empowerment has a meaningful positive relationship and suggests a simultaneous understanding Employees are essential to psychological empowerment by demonstrating the leader's ethical behavior and promoting ethical behavior of followers by the leader. According to the results, functional suggestions were presented Manuscript profile -
Open Access Article
141 - The Mediating Role of Organization’s Ethical Climate in the Relationship between Spiritual Intelligence and Intellectual Capital In units of Islamic Azad University of Fars province
sirous hadadnia Nima ShahidiThe goal of this study is anticipation of intellectual capital based on spiritual intelligence with mediation of organization’s ethical climate. Study method is descriptive and in correlation form. Statistical population includes all the faculty members of units o MoreThe goal of this study is anticipation of intellectual capital based on spiritual intelligence with mediation of organization’s ethical climate. Study method is descriptive and in correlation form. Statistical population includes all the faculty members of units of Islamic Azad University of Fars province (2874 people) in 2015-16 year. Sampling method is random cluster sampling. Sample size includes 377 people that were selected according to Morgan table. For gathering the data, three questionnaire of Intellectual Capital (Bontis et al, 2000), Organization’s Ethical Climate (Cullen & Bronson, 1993) and Spiritual Intelligence (Amram, 2009) were used. In order to analyze the data, statistical methods of correlation coefficient, regression analysis of Baron and Kenny, path analysis and SPSS and AMOSS software have been applied. The results are indication of positive and significant relationship between spiritual intelligence and dimensions of intellectual capital. And there is a positive and significant relationship between spiritual intelligence and organization’s ethical climate. Also, organization’s ethical climate, anticipates intellectual capital and ethical (or moral) criteria has more anticipatory power and the mediating role of organization’s ethical climate in the relationship between spiritual intelligence and intellectual capital was confirmed. Manuscript profile -
Open Access Article
142 - The Impact of Organizational Bullying on Job Performance through Transformational Leadership and Ethical Leadership (Case Study: Islamic Azad University, South Tehran Branch)
homera aebdi Abdolreza Sobhani . Seyed Morteza Mousavian Hojatullah AbbasiThe purpose of this study is to investigate the effect of organizational bullying on job performance through transformational leadership and ethical leadership. The present study is applied in terms of purpose and correlational in terms of how to collect descriptive inf MoreThe purpose of this study is to investigate the effect of organizational bullying on job performance through transformational leadership and ethical leadership. The present study is applied in terms of purpose and correlational in terms of how to collect descriptive information. The statistical population of the present study consisted of all employees of the Islamic Azad University, South Tehran Branch, numbering 1000 people. Through Cochran sampling formula, 287 people were selected as a sample through stratified sampling method appropriate to the volume. The research instruments were the standard job performance questionnaire of Tsui et al. (1997), the standard questionnaire of organizational bullying of Inarsen et al. (2009), the standard questionnaire of transformational leadership of Rahim et al. (2006) and the standard questionnaire of ethical leadership of Brown et al. (2005). The validity of the questionnaires was examined based on the content validity using the opinion of experts, formally based on the views of a number of statistical and structural populations by factor analysis method and after the necessary terms the validity was confirmed and on the other hand the reliability of the questionnaire (Cronbach's alpha method was estimated (0.88), (0.85), (0.87) and (0.88) respectively.Data analysis was performed at the inferential level including structural equation modeling. The results showed that organizational bullying through transformational leadership has a negative and significant effect on job performance, the coefficient of this effect is -0.44 and through moral leadership has a negative and significant effect on job performance, the coefficient of this effect is -0.33 Manuscript profile -
Open Access Article
143 - Investigating the effect of deviant behaviors in the workplace on job performance through transformational leadership and moral leadership (Case study: Islamic Azad University, Isfahan Branch (Khorasgan))
Abbas Ghaedamini Harouni reza Ebrahimzadeh Dastjerdi Ali Reza EbrahimpourThe purpose of this study is to determine the effect of deviant behaviors in the workplace on job performance through transformational leadership and ethical leadership. The present study is applied in terms of purpose and correlational in terms of how to collect descri MoreThe purpose of this study is to determine the effect of deviant behaviors in the workplace on job performance through transformational leadership and ethical leadership. The present study is applied in terms of purpose and correlational in terms of how to collect descriptive information. The statistical population of the present study consisted of all employees working in (Case study: Islamic Azad University of Isfahan (Khorasgan)) 660 people through the Cochran sampling formula 244 people as a sample through stratified sampling method appropriate to the volume were chosen. Research instruments Standard Questionnaire of Deviant Behaviors in the Workplace of Applebam et al. (2007), Standard Questionnaire of Job Performance of Tsui et al. (1997) and Standard Questionnaire of Rahim et al.'s Leadership Transformation (2006) and Standard Questionnaire of Moral Leadership of Brown et al. The validity of the questionnaires was examined based on content, face and structural validity, and after the necessary terms, the validity was confirmed. On the other hand, the validity of the questionnaires by Cronbach's alpha method was 0.90, 0.88, respectively. Were estimated to be 0.90 and 0.87 and the data were analyzed at the inferential level including structural equation modeling.The results showed that deviant behaviors in the workplace through transformational leadership have a negative and significant effect on job performance. The coefficient of this effect is -0.43 and through moral leadership has a negative and significant effect on job performance that the coefficient of this effect is -0.58 Manuscript profile -
Open Access Article
144 - Investigating the the relationship between islamic work ethics on adaptive performance with the mediating role of innovative work behavior and moderating role of ethical leadership
marzieh heydariThe present study was conducted with the aim of explaining the relationship between Islamic work ethic and adaptive performance with the mediating role of innovative work behavior and the moderating role of ethical leadership. The research method is descriptive correlat MoreThe present study was conducted with the aim of explaining the relationship between Islamic work ethic and adaptive performance with the mediating role of innovative work behavior and the moderating role of ethical leadership. The research method is descriptive correlational. The statistical population of the study consisted of all educational staff of Fars province consisting of 3427 people. Using a stratified sampling method and Morgan table, the sample size of 345 people was selected. For data collection, the standard questionnaire of Islamic work ethic (Alias 1988), adaptive performance of Han and Williams (2008), ethical leadsership of Brown and et al. (2005), Jansen (2000) and Scott and Bruce (1994) were used. Validity of the questionnaires was based on content validity and their reliability was calculated based on Cronbach's alpha, respectively, 0.78, 0.76, 0.89, and 0.89, respectively. Data analysis is done using Spss23 & SmartPLS structural equation. The results showed that there is a positive and significant relationship between Islamic work ethic and adaptive performance and a negative and significant relationship between Islamic work ethic and innovative behavior. Also, the relationship between innovative work behavior and adaptive performance was not significant. In addition, the results indicated that innovative work behavior plays a mediating role between Islamic work ethic and adaptive performance, but ethical leadership does not have a moderating role on the relationship between Islamic work ethic and innovative behavior. Manuscript profile -
Open Access Article
145 - The Role of Service Revival in the Influence of Ethical Marketing on Attitudinal Loyalty
Mohammad Javad Barati Mohammad Hadi AsgariThe present study analyzed the circular role of service revival in the influence of ethical marketing on customers' attitudinal loyalty. The results have been obtained by examining the opinions of customers of LC Man clothing stores in Tehran. The research method is des MoreThe present study analyzed the circular role of service revival in the influence of ethical marketing on customers' attitudinal loyalty. The results have been obtained by examining the opinions of customers of LC Man clothing stores in Tehran. The research method is descriptive, which was implemented by the survey method. The sample size of the research was 384 people, which was obtained based on Cochran's formula based on an unknown statistical population. Non-probability sampling method was available. Data collection was done based on ethical marketing questionnaires by Safari et al. (2016), service revival by Sengupta et al. (2014), and attitudinal loyalty by Ivanchitzky et al. (2006). The validity of the questionnaires was examined and confirmed based on content validity using the opinions of experts, face validity based on the views of a number of statistical societies, and construct validity using the factor analysis method. Attitudinal loyalty was estimated at 0.84 and service recovery at 0.77. Data analysis was done at two levels, descriptive statistics and inferential statistics, including structural equation modeling by Smart-PLS statistical software. The results showed that ethical marketing and service revival has an effect on attitudinal loyalty with effect coefficients of 0.336 and 0.355, respectively, and ethical marketing has an effect on service restoration with an effective coefficient of 0.413. Finally, it can be said that ethical marketing has, directly and indirectly, affected the attitudinal loyalty of customers; In other words, service revival has played a mediating role in influencing ethical marketing on customers' attitudinal loyalty. Manuscript profile -
Open Access Article
146 - Investigating the competencies of librarians In Academic libraries (Case study: Tehran State Universities)
fatemeh zandian fatemeh Naseri atefeh sharif HamidReza MahmoodiObjective: In the library, which is a service organization, librarians have a special place. The present study was conducted to investigate the qualifications of university library librarians. Method: The present study is a descriptive-survey research. Data were collect MoreObjective: In the library, which is a service organization, librarians have a special place. The present study was conducted to investigate the qualifications of university library librarians. Method: The present study is a descriptive-survey research. Data were collected by a questionnaire. Librarians of academic libraries of state universities in Tehran formed the statistical population of this study. For sampling, sequential integrated sampling method was used and 60 questionnaires were distributed among the librarians. Descriptive statistics (mean and frequency) were used to answer the questions. SPSS software was used for descriptive analysis of data. Results: Results showed that managerial competencies with an average (3.4) are moderate, information retrieval competencies with an average of (4.16) in good level. Information technology competencies with an average (3.02) in average condition, research competencies with average (1.17) in very bad level, communication competencies with average (3.87) in average level, and individual and moral competencies with average (3.48) in mediocre are placed. Conclusion: In general, it can be argued that librarians' qualifications are in the average position with an average of 3.18. There is a need for officials and trustees to upgrade and improve the qualifications of librarians by holding various courses. Manuscript profile -
Open Access Article
147 - governmental universities in relation to draft code of professional ethics of Iranian librarians and information specialists and offering a framework for final code
fatemeh zandian masomeh latifi hasan siamianThe present project has been performed to study attitudes of university libraries of the country towards a draft code of professional ethics of Iranian librarians and information specialists and provide a model for planning final code of ethics. For collecting date in t MoreThe present project has been performed to study attitudes of university libraries of the country towards a draft code of professional ethics of Iranian librarians and information specialists and provide a model for planning final code of ethics. For collecting date in this study questionnaires have been used. These questionnaires have been designed on the basis of draft code of professional ethics of Iranian Library and Information Science Association, Qom Branch. It is notable that this draft codified according to complied and written ethical code of librarianship for 38 countries available in the IFLA site and published as a book. For accepting or rejecting of research hypotheses, Mann-Whitney U-test and Kruskall-Wallis test, and for answering to the project questions, Friedman test have been utilized. Result of Friedman test showed that preferences of code of professional ethics based on academic librarians' viewpoint are responsibility to self, society, user, colleagues, field, organization, and profession, respectively. Manuscript profile -
Open Access Article
148 - Investigating the Impact of Genuine Leadership on Organizational Unethical Behavior with the Mediating Role of Work Interaction (Case Study: Tehran Provincial Tax Affairs Organization)
Hadi AbolfathiThe aim of this study was to investigate the effect of genuine leadership on organizational unethical behavior with the mediating role of work interaction (Case study: Tax Affairs Organization of Tehran and Tehran province). This research is applied in terms of purpose, MoreThe aim of this study was to investigate the effect of genuine leadership on organizational unethical behavior with the mediating role of work interaction (Case study: Tax Affairs Organization of Tehran and Tehran province). This research is applied in terms of purpose, descriptive in nature and method, descriptive and non-experimental in terms of data, quantitative and in order to collect data and information in order to achieve the objectives of the research, Thomasz (2020) questionnaire has been used. The reliability of the questionnaire was determined using Cronbach's alpha formula 0.869. The statistical population of this study is the employees of the Tax Administration of the city and province of Tehran, whose number is 430 people and according to Morgan table, the sample size is 203 people. The samples were selected by simple random method. To test the hypotheses, the structural equation method (SEM) was used with the help of SPSS software version 22 and Smart pls version 2. The results indicate that genuine leadership has a significant effect on organizational ethical behavior with the mediating role of work interaction. Manuscript profile -
Open Access Article
149 - The Effect of Safety Leadership and Ethical Leadership on Safety Behavior and Safety Performance with the Mediating Role of Safety Atmosphere (Case study: Tehran Municipality Cultural and Artistic Organization)
tootian sedigheh saeideh motian asadi abasThe main purpose of this study was to investigate the effect of safety leadership and ethical leadership on safety behavior and safety performance with the mediating role of safety atmosphere (Case study: Cultural and Artistic Organization of Tehran Municipality). The s MoreThe main purpose of this study was to investigate the effect of safety leadership and ethical leadership on safety behavior and safety performance with the mediating role of safety atmosphere (Case study: Cultural and Artistic Organization of Tehran Municipality). The statistical population of this study was the staff of Tehran Municipality Cultural and Artistic Organization with 1632 people, which was used for simple sampling method and simple random sampling method and the number of samples in this study according to Cochran's formula was 311 people. This research is descriptive-survey type and is applied in terms of purpose. In addition, in this study, a standard questionnaire with 78 items was used to measure the variables. In this research, information analysis is presented in two sections: descriptive statistics and inferential statistics. In the descriptive statistics section, the sociological information related to the research sample is expressed and in the inferential statistics section, due to the abnormal distribution of data, Structural equation analysis (SCM) and confirmatory factor analysis using SPSS and PLS software were used to analyze the statistical data. The results of testing the research hypotheses show that the safety leadership of senior managers has a positive effect on safety behavior. Safety leadership of senior managers has a positive effect on safety performance. Ethical leadership of senior managers has a positive effect on safety behavior. Safety leadership of senior managers has a positive effect on safety behavior due to the mediating role of safety atmosphere. Safety leadership of senior managers has a positive effect on safety performance due to the mediating role of safety atmosphere. Ethical leadership of senior managers has a positive effect on safety behavior due to the mediating role of safety atmosphere. Ethical leadership of senior managers has a positive effect on safety performance due to the mediating role of safety atmosphere. But the ethical leadership of senior executives has a negative impact on safety performance. Manuscript profile -
Open Access Article
150 - Identification and validation of the structure of moral justice in the Islamic Azad University
فرح شهرکی ثانوی الهام فریبرزی نازیا سادات ناصریConsidering the constructive role of the university in society and importance of issue of justice and ethics; A study was conducted to design a moral justice structure in the Islamic Azad University. The present study was applied and the statistical population was based MoreConsidering the constructive role of the university in society and importance of issue of justice and ethics; A study was conducted to design a moral justice structure in the Islamic Azad University. The present study was applied and the statistical population was based on judgmental sampling of 20 experts in the field of ethics and organizational justice. Using fuzzy Delphi method and theoretical foundations, indicators and dimensions were identified and provided to experts. After reviewing the opinions of experts on 11 indicators of distributive justice; indicators included: 8 interactive justice, 8 procedural justice, 4 information justice, 5 communication justice, 6 interpersonal justice and 3 linguistic justice were approved as the final indicators. Based on reviews and weighted averages; The most important group of indicators is the dimension of information justice, followed by the dimension of interactive justice; Procedural justice; Distributive justice; Communicative justice; There was linguistic justice and, ultimately, interpersonal justice. According to the results, the most important type of justice-based required in the Azad University is moral justice based on the religious and cultural principles of society. Therefore, the necessary mechanisms and contexts must be put in place to implement the seven dimensions of ethical justice in the organization. Manuscript profile -
Open Access Article
151 - Clarification model of the impact of ethical leadership on Employee Voice via Mediating Role of organizational learning (Case Study: General Sport and Young offices employees of west provinces of Iran)
محمدسعید کیانی شهاب بهرامیClarification model of the impact of ethical leadership on Employee Voice via Mediating Role of organizational learning (Case Study: General Sport and Young offices employees of west provinces of Iran)AbstractThe aim of this study was to explain the model of impact of e MoreClarification model of the impact of ethical leadership on Employee Voice via Mediating Role of organizational learning (Case Study: General Sport and Young offices employees of west provinces of Iran)AbstractThe aim of this study was to explain the model of impact of ethical leadership on Employee Voice via Mediating Role of organizational learning (Case Study of Youth Sports West Country Office staff). This study was descriptive and correlational. The study statistical population included all staffs of Youth and Sports of west provinces of the Iran( Kermanshah, Ilam and Kurdestan), which includes 190 people. Based on Morgan sample size table 123 staffs as sample were select for study. Questionnaire of employee's voice, questionnaire of organizational learning and ethical leadership questionnaire as research instrument were used to collect data. To analyze the results, structural equation modeling and statistical software LISREL was used. The results showed that the hypothesis has been approved and organizational learning can mediate the relationship between ethical leadership and employee voices. Probably ethical leadership affects employee voice through risk-taking, dialogue and participatory decision-making of employees as aspects of organizational learning.Keywords Ethical leadership, Employee voice, Organizational learning Manuscript profile -
Open Access Article
152 - Creativity and dishonesty:the ability to justify unethical behavior
Ebrahim Ahmadihe present study aimed to investigate an undesirable and harmful aspect of creativity. It was hypothesized that creative people have the ability to find creative ways for justifying their unethical behaviors, and thus they can better convince themselves to commit immora Morehe present study aimed to investigate an undesirable and harmful aspect of creativity. It was hypothesized that creative people have the ability to find creative ways for justifying their unethical behaviors, and thus they can better convince themselves to commit immoral behaviors. One hundred and sixty five undergraduates (66 males, 99 females) were selected using multistage random sampling. The participants completed the Abedi Creavity Test (2003) and the Raven`s Progressive Matrices (1995). The participants were exposed to an ethical dilemma in two ways: justifying unethical behavior (dishonesty) was easy in justifiable group and was difficult in unjustifiable group. Consistent with research hypothesis, the results of moderated regression analysis indicated that creativity predicted dishonesty even after controlling for intelligence and this prediction is stronger in the unjustifiable group than the justifiable group. The findings suggested that creativity had negative aspects besides positive aspects. Manuscript profile -
Open Access Article
153 - The Structural Relationship between Citizenship academic Behaviors and Ethical climate school: The Mediating Role of positive youth development
fateme azadi dehbidi Farhad KhormaeiThis study aimed to investigate the structural relationship between school ethical climate and academic citizenship behaviors with the mediating role of positive youth development. The research adopted a correlational design by using the structural equation modeling to MoreThis study aimed to investigate the structural relationship between school ethical climate and academic citizenship behaviors with the mediating role of positive youth development. The research adopted a correlational design by using the structural equation modeling to explore the relationship between variables. The statistical population consisted of first and second-grade high school students of the city of Shiraz, from which 671 high school students (293 boys and 378 girls) were selected using a multistage random cluster sampling method. They completed the School Ethical Climate Scale )Schulte et al., 2002), the Positive Youth Development Scale (Geldhof et al., 2014), and the Academic Citizenship Behaviors Scale (Goolparvar, 2011). Data were analyzed by using the structural equation modeling. According to the findings, school ethical climate and positive youth development had a direct and positive effect on academic citizenship behaviors. In addition, the school’s ethical climate had a direct and positive effect on positive youth development. The results of the bootstrap test showed that positive youth development plays a mediating role in the relationship between school ethical climate and academic citizenship behaviors. This means that school’s ethical climate predicts academic citizenship behaviors positively, through the mediating role of positive youth development. Accordingly, it can be claimed that the school’s ethical climate increases academic citizenship behaviors among students by promoting their positive youth development. Manuscript profile -
Open Access Article
154 - Designing a process model of social-ethical responsibilities in audit institutions (qualitative approach: foundational data theory)
Mahmoud Malekipour Gharbi Hasan Ghodrati Hossein Jabari Hossein Panahian Ali Akbar Farzin FarAbstract The present research has been done with the aim of providing a process model of social-ethical responsibilities in auditing institutions. This research is applied in terms of purpose, and in terms of survey-exploratory approach and qualitative research. The st MoreAbstract The present research has been done with the aim of providing a process model of social-ethical responsibilities in auditing institutions. This research is applied in terms of purpose, and in terms of survey-exploratory approach and qualitative research. The statistical population of this research was a group of experts including professors and researchers who are experts in the field of auditing, managers and partners of auditing institutions, and compilers of accounting and auditing standards and principles, who were interviewed in depth. Selection of experts and conducting interviews with them continued until theoretical saturation was reached and then it was stopped. In this research, the snowball sampling method was used and this process continued until the theoretical saturation of the researcher was reached. Finally, this method was an interview with 11 experts. In this research, since the foundational data theory method was used, the main tool for data collection was an in-depth and unstructured interview with experts. Finally, after three open, central and selective codings, the research conceptual model was designed. In this model, 14 identified categories were categorized in the form of causal, central, contextual and environmental, intervening, strategic and consequential variables. Manuscript profile -
Open Access Article
155 - The Impact of Ethical Leadership on Empowerment: A Study of the Modifying Roles of Emotional Exhaustion and Perceived Flexibility (Case Study: Presidential Administration of the Islamic Republic of Iran)
Saeed Askari Masole Hossein MombeiniAbstract This study examines the role of ethical leadership in employee empowerment. In today's world scenario, understanding the impact of flexibility and emotional Exhaustion is essential to building the concept of empowerment. therefore, the present study examines p MoreAbstract This study examines the role of ethical leadership in employee empowerment. In today's world scenario, understanding the impact of flexibility and emotional Exhaustion is essential to building the concept of empowerment. therefore, the present study examines perceived flexibility and emotional Exhaustion as possible modifiers on the relationship between ethical leadership and employee empowerment. This research is a descriptive and survey type. a 30-item questionnaire was designed and distributed in 2021 to collect data and measure variables in order to evaluate the research model. The reliability of the questionnaire was estimated to be higher than 0.7 using Cronbach's alpha method for each part and the validity of the questionnaire was confirmed by structural validity analysis. The authors, while reviewing the theoretical foundations of the members of the statistical sample, selected them by random sampling method from among the managers of the presidential Administration of Iran in Tehran. Confirmatory factor analysis and regression analysis were performed using Smart PLS software to test the research hypotheses and examine the differences between the structures in the research. Findings showed that ethical leadership has a significant effect on psychological and structural empowerment. Also, the moderating effects of Emotional Exhaustion and Perceived Flexibility on the relationship between ethical leadership and empowerment was significant and the research hypotheses were all confirmed. Given the special characteristics of the Presidential Administration and their emphasis on ethics in order to achieve organizational perfection, the results of this study can be used by other governmental institutions. Manuscript profile -
Open Access Article
156 - "Survey of the epistemological requirements of primordial nature in explanation of moral propositions"
Einolla Khademi Ali HeydariPrimordial nature, is the basis of Islamic anthropology. According to the principles of transcendental philosophy could provide a tenable explanation of the nature. The nature in its specific sense is Insight and tendencies of human nature. Primordial nature can be rega MorePrimordial nature, is the basis of Islamic anthropology. According to the principles of transcendental philosophy could provide a tenable explanation of the nature. The nature in its specific sense is Insight and tendencies of human nature. Primordial nature can be regarded in terms of both ontological and epistemological notions. The nature in general epistemology could be defensible on the basis of foundationalism in which based the theoretical propositions on the self evident ones. Accordingly, the correspondence theory on the truth - realistic approach to the truth- could be defensible. The primordial nature leads to the vital consequences in ethical epistemology. Moreover, a kind of foundationalism in ethics – being the natural of the principles of ethics – can be accepted, and since the natural (fitri) ethics has ontological root, it could be a kind of moral realism. Its fruits are including moral cognition, accepting truth and false, being demonstrative, moral absolutism and accepting by moral judgment. Moral schools are divided into: deontological and teleological. By relying on the nexus intellect and innate intuition can achieve to a ethical order which comprehends ethical system benefits of task- oriented and teleological. In teleological system, by reviewing the results of voluntary actions comparing to the purpose, the morality of the act has been justified. It must be, however, considered that the ultimate proof of morality - which detects a gap in ethical naturalism- by orientation of the natural ethics requirements are well explained, and also the freshness and dynamism of language of ethics, in terms of existential engagement of moral agent with the instinctive requirements will be served. Theory of primordial nature provides severe basis for the religion and ethics , by which reasonable relationship between them will be established ; necessary moral judgment proves the truth of religion - accepting God as a truth- and provides the presence of the religious valuable propositions in the area of normative ethics , and enrich the contents of the ethics as well. Manuscript profile -
Open Access Article
157 - Investigating the effect of moderator variable on managerial ethical activities on altruistic marketing in Islamic business
sara amirhesari Hossein Emari Hossein Gharebiglo hossein budaghiThe main purpose of this research is to conceptualize and operationalize "altruistic marketing" in the business environment and business performance. The method of this research is mixed. The statistical population of the research is in the qualitative section "Professo MoreThe main purpose of this research is to conceptualize and operationalize "altruistic marketing" in the business environment and business performance. The method of this research is mixed. The statistical population of the research is in the qualitative section "Professors working in the seminaries of East Azerbaijan province" and in the quantitative section "Students of the seminaries of East Azerbaijan province". In order to analyze the data in the qualitative part, the hidden content analysis has been used and in a small part, the Prasse software has been used. Statistical results showed that the effect of altruistic marketing on the business environment is positive and significant. Similarly, the impact of altruistic marketing on business performance was positive and significant .The impact of the business environment on business performance was also positive and significant . Statistical results also showed that the interaction between neo-friendly marketing and the leader's ethical activities on business performance was positive and significant The findings show that the indirect effect of neo-friendly marketing on business performance is significant by moderating the leader's ethical activities This evidence suggests that the indirect effect of altruistic marketing on business performance through the business environment is moderated by the leader's ethical activities. Manuscript profile -
Open Access Article
158 - The Effect of Ethical Marketing on Brand Credit: Mediating a Service Recovery Strategy
Behrooz Eskandarpoor Babak Heydari Iraqi somayeh saebniaIn addition to their medical mission, pharmaceutical companies must perform their duties well in the field of ethical marketing. The purpose of this study was to investigate the impact of ethical marketing on brand credibility with regard to the mediating role of servic MoreIn addition to their medical mission, pharmaceutical companies must perform their duties well in the field of ethical marketing. The purpose of this study was to investigate the impact of ethical marketing on brand credibility with regard to the mediating role of service Service Recovery Strategy. The sample consisted of 235 people who were selected by stratified random sampling based on the Hooman method. Data were collected through standard ethical marketing questionnaires, brand restoration strategies, and brand validity. Cronbach's Approval Data analysis was performed in SPSS and Amos software environments. Model adequacy results for the path analysis method with RMSEA 0.068 after model fit indicated that the model fit for this study. Results showed that based on the figures for elongation and skewness, the data have normal distribution. Morality has a positive and significant impact on brand reputation, and the service Service Recovery Strategy mediates this relationship. Ethical marketing also had a significant and positive impact on the resuscitation strategy. And the strategy of revitalizing services had a positive and significant impact on brand reputation Manuscript profile -
Open Access Article
159 - Representing a model for measuring social responsibility in Tejarat Bank by brand orientation approach
Reza Jafari Afshar Seyyed Abbas HeidariAbstract Nowadays social responsibility is key factors for organizations. Because it effects on lots of organizational outputs and most ones try to develop their social responsibilities for improving their reputation. In the current research, a model for measuring socia MoreAbstract Nowadays social responsibility is key factors for organizations. Because it effects on lots of organizational outputs and most ones try to develop their social responsibilities for improving their reputation. In the current research, a model for measuring social responsibility was represented. The research was done by mix method (qualitative and quantitative). Statistical society in qualitative part includes 10 experts and in quantitative one contains 213 employees and managers in levels of Tejarat bank from which 213 ones were selected by Cochran sampling formula. First of all, emphasizing views of Tejarat Bank experts, preliminary model includes three dimensions, nine components and 45 indices was extracted. Continuously applying structural equation model in LISREL software environment the extracted model was tested and finally final definitive model of social responsibility includes customer orientation (contains accountability and service quality), legal and ethical factors (contains stakeholders, employees, members of society and organizational activities) and attending to environment (contains environmental factors, internet marketing and representing internet services) was gained. Regarding high influence of legal and ethical factor on Tejarat Bank brand development, legal and ethical approach is suggested for the bank. Keywords: marketing capabilities, customer orientation, legal and ethical factors, attending to environment Manuscript profile -
Open Access Article
160 - Investigating the environmental factors affecting the ethical marketing system based on the Pierce and Robinson model based on the Islamic-Iranian approach with emphasis on the food industry
Fatemeh noorshargh Hasan Esmailpour Hossein Safarzadeh Behrooz GhasemiDue to the importance of the market and the role of norms and values in controlling it, the present study examines the environments affecting the ethical norms of marketing. Emphasis has been placed on the food industry in Isfahan province. The present study, in terms MoreDue to the importance of the market and the role of norms and values in controlling it, the present study examines the environments affecting the ethical norms of marketing. Emphasis has been placed on the food industry in Isfahan province. The present study, in terms of practical purpose and in terms of nature, is descriptive-predictive of correlational type and is among the field studies. In this research, library method has been used to prepare research literature and Delphi method based on field research and questionnaire tools have been used to collect statistical data. The research questionnaire was compiled based on the components of ethical marketing according to the Iranian Islamic culture based on environments and norms and the validity of the questionnaire by content method by experts and formally by a number of statistical population and statistical method of factor analysis. Confirmed. The reliability of the whole questionnaire was confirmed with Cronbach's alpha of 0.810. The statistical population of this study included 30 members of the scientific board and marketing specialists as experts in the Delphi method and 1660 senior managers, executive managers and managers of marketing and sales of food industry in Isfahan province. The volume of the sample was estimated to be 315 according to the Cochran's formula. In the analysis of statistical data, two methods of descriptive and inferential statistics have been used in SPSS, LISREL and PLS software environments. The results and findings of the data analysis showed that; The organizational environment of the organization had a significant effect on all norms. The internal environment of the organization had a significant effect on all norms except social norms and religious norms, and the remote environment of the organization had a significant effect on all norms except individual norms. Manuscript profile -
Open Access Article
161 - The Impact of Knowledge and personal Values on Consumer Ethical Behavior with an Emphasis on the personal and Situational Characteristics
Mehdi Naeimi Nezamabad Hossein Vazifehdust Mohammad Ali Abdolvand Behnaz KhodayariUnderstanding the behavior of ethically minded consumers creates a valuable platform for the success of producers and marketers. The main purpose of the study is to design a model of ethical behavior of consumers in the food industry in Golestan province. The statistica MoreUnderstanding the behavior of ethically minded consumers creates a valuable platform for the success of producers and marketers. The main purpose of the study is to design a model of ethical behavior of consumers in the food industry in Golestan province. The statistical population of the study consisted of consumers of food industry in Golestan province on an indefinite number. Structural equation modeling used to test the hypotheses using Smart Plus Software. The results revealed that there is a positive and significant relationship between consumer knowledge and personal values with ethical concerns. Based on the results, the personal values of universalism and benevolence are related to ethical concerns. The findings also show that there is a significant relationship between consumers' ethical concerns and their ethical behaviors. Identifying consumers with high personal values of universalism and benevolence and providing ethical products to them will lead to their satisfaction and the achievement of goals. Promoting behaviors such as buying from local stores and consuming organic products, as well as participating in protests and marches against companies without ethical responsibility, will also be helpful. Manuscript profile -
Open Access Article
162 - Culture and Ethical Decision-Making Components of Certified Public Accountants: The Mediating Role of Individual Risk-Taking
Erfan Mohammad beigi Zohreh Aref Manesh mohammadmahdi Dehghani AshkezariAbstract The purpose of this research is to investigate the effect of culture on the ethical decision making of certified accountants with the mediation of individual risk taking propensity. In order to achieve this goal, six hypotheses have been developed. The current MoreAbstract The purpose of this research is to investigate the effect of culture on the ethical decision making of certified accountants with the mediation of individual risk taking propensity. In order to achieve this goal, six hypotheses have been developed. The current research community is certified accountants working in audit institutions registered in Iran, which according to the inquiry made from the certified accountant community of Iran, the size of the community is 472 people. Using Cochran's formula, a sample of 212 people was selected by random sampling. The data was collected using a questionnaire in 1401 and the hypotheses were tested and analyzed using the structural equation modeling method and using Spss and Pls software. The results show a negative and significant relationship between culture and ethical awareness of certified public accountants in Iran, a positive and significant relationship between culture and individual risk taking propensity, a positive and significant relationship between individual risk taking propensity and ethical awareness, the mediating role of individual risk taking propensity positively and significantly On the relationship between culture and moral awareness, a positive and significant relationship between moral awareness and moral judgment, moral judgment and moral intention. According to the research results, culture is effective on ethical decision making. Therefore, the modification of culture indicators will help to improve the ethical decision making of certified public accountants. Due to the fact that few researches have been done in relation to culture, ethical decision-making and individual risk-taking tendency, therefore, conducting this research will help to improve the richness of research and expand theoretical texts in this research field. Manuscript profile -
Open Access Article
163 - The Effect of Auditors’ Inception of Ethical Culture on Professional Values in AuditFirms
zahed ahmadzadeh ahmad Yaghoub NezhadAbstractThe purpose of this study analyzes auditors’ inception of ethical culture. In doing so, the impact of auditors’ inception of ethical culture on professional values in audit firms has been investigated.As theories of moral psychology and organizationa MoreAbstractThe purpose of this study analyzes auditors’ inception of ethical culture. In doing so, the impact of auditors’ inception of ethical culture on professional values in audit firms has been investigated.As theories of moral psychology and organizational behavior claim professional attitudes and behaviors do not depend solely on individual beliefs, but are also influenced by organizational contexts.In order to test research hypotheses, the information of partners, managers, and supervisors of Trusted Auditing Firms of Central Insurance Organization of Iran with the purposive sampling method in 2020 are gathered and analyzed. Furthermore, the questionnaire is used to gather the required data that its validity is confirmed by professional experts. Then the AMOS 24 and Spss24 software are used for analyzing purposes mainly with respect to the model of structural equation. The results of the study Confirm the significant positive relation between auditors’ perception of ethical culture in audit firms and auditors’ commitment to public interest. However, there is a negative relation between auditors’ perception of ethical culture in audit firms and their level of participation in unprofessional behavior. In addition, based on the evidence, there is a meaningful positive relation between ethical acceptance of unprofessional affairs and the participation in an unprofessional behavior.The findings show that auditors’ perception of ethical culture in audit firms could be an influential factor in reducing auditors’ moral deviation and boosting auditors’ commitment to public interest, as well. Manuscript profile -
Open Access Article
164 - Evaluating the Criteria of Professional Conduct in the Independent Audit Quality Profession
Mohammad Karimabadi Hossein Jahangirnia Zohreh Hajiha Reza GholamiJamkaraniAbstractThe bankruptcy of international companies is rooted in the ignorance of accounting violations, and this ignorance is ultimately due to the decline of ethics and forgetting the mission of the auditing profession as an autonomous profession. Auditing is not just a MoreAbstractThe bankruptcy of international companies is rooted in the ignorance of accounting violations, and this ignorance is ultimately due to the decline of ethics and forgetting the mission of the auditing profession as an autonomous profession. Auditing is not just about the debtor and creditor world, but also about issues such as risk, controls, measurement of operations, and audit evidence. As a result, the audit process requires a large number of professional judgments by auditors, and these judgments and selection of procedures require professional ethics.The purpose of this study is to evaluate the criteria of professional conduct in the independent audit quality profession. This study was performed on 218 auditors of different categories who were randomly selected in 1400. In line with the purpose of the research and through theoretical studies and surveys of experts on professional independence, objectivity (neutrality), honesty, professional doubt, professional commitment, audit inefficiency and ethical culture as criteria affecting the quality of independent auditing a ritual of professional conduct.To analyze the data and test the research hypotheses, the structural equation model was used with the help of Smart PLS software. Findings from the study of the effectiveness of effective factors indicate that the criteria of objectivity (impartiality), honesty, audit inefficiency and ethical culture are the effective criteria in professional conduct in line with the quality of independent auditing.According to the results regarding objectivity (neutrality) and honesty (correctness), it can be said that the results are planned according to the theory of behavior; Regarding the result of audit inefficiency behavior, the result can be considered logical according to the theory of practice. In relation to the result obtained from the criterion of moral culture, it can be considered in accordance with Merton's theory of social and cultural structure. Manuscript profile -
Open Access Article
165 - تأثیر رویکردهای اخلاقی حسابداران بر کیفیت اطلاعات حسابداری با نقش تعدیلکنندگی اندازه و اهرم مالی شرکت
مهدی خلیل پور یحیی کامیابی سید علی نبوی چاشمی -
Open Access Article
166 - Independence of the Internal Auditor; Approaches to Processes that Reduce the Silence and Courage of Internal Auditors
جواد بابایی خلیلی محمدرضا عبدلی حسن ولیانThis study examines the effect of reducing processes in organizational silence of companies on the ethical courage of internal auditors. It is conducted based on a survey-correlation method. Furthermore, it also focused on the responses of 183 accepted internal auditors MoreThis study examines the effect of reducing processes in organizational silence of companies on the ethical courage of internal auditors. It is conducted based on a survey-correlation method. Furthermore, it also focused on the responses of 183 accepted internal auditors on the stock exchange. Then, partial least squares analysis method was used for the findings in 5 frameworks. Moreover, items like positive statesalong with being independent in doing internal auditing responsibilities and perceived support of the supervisor on courage of internal auditors were carefully considered.Findings show that self-efficacy, level of hope, resilience and perceived support of the supervisor on courage of internal auditors have positive and significant effect as the reducing processes in organizational silence of companies on the ethical courage of internal auditors. Finally, it was concluded that more perceived support of the supervisor will end up to more courage on the behavior of such auditors in their performances. Manuscript profile -
Open Access Article
167 - The Effects of Accountants' Perceptions of Ethical Climate Fit on their Organizational Attitudes: Social-Cognitive Theory
Mohammad Nazaripour babak zakizadehAbstract 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 usin MoreAbstract 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. Manuscript profile -
Open Access Article
168 - The Role of Perceived Pressure on Accountants' Ethical Beliefs in Financial Reporting
Zeynab Yazdi Bahman Banimahd Hashem NikoomaramAbstract The purpose of this study is to investigate the effect of perceived ethical pressure on ethical beliefs in financial reporting (fraudulent financial reporting for significant and insignificant amounts, opportunistic and efficient earnings management). This res MoreAbstract The purpose of this study is to investigate the effect of perceived ethical pressure on ethical beliefs in financial reporting (fraudulent financial reporting for significant and insignificant amounts, opportunistic and efficient earnings management). This research is an applied research. The statistical population of this research is people working in the accounting profession, including financial managers, accounting supervisors, and accounting experts of private companies and companies admitted to the Tehran Stock Exchange. The data of the research was collected through a questionnaire in a random way and using the structural equation model with the approach of Partial Least Squares (PLS) was analyzed. To determine the sample size, ten times the highest index of the measurement model was used, and 201 people were selected as the sample size. Findings show that perceived ethical pressure has a negative and significant effect on ethical beliefs. Ethical beliefs also have a negative and significant effect on opportunistic and efficient earnings management, fraudulent financial reporting for significant and insignificant amount. Therefore, the pressure perceived by accountants creates stress in them and prepares the ground to neglect ethical approaches and affects their performance. It also alters one's beliefs and causes questionable behaviors in financial reporting. Numerous studies have shown that companies manipulate financial statements to achieve their goals through Income management and fraud. But what is unknown; is behavioral factors that psychologically influence the person to manipulate the financial statements. Therefore, there is a need to better understand the moral nature of a person and the factors related to it that encourage people to abandon moral beliefs and participate in unethical behaviors. This study addresses this research gap in the literature by revealing this unknown aspect of behavior on which there are incomplete studies. Manuscript profile -
Open Access Article
169 - Examine the Pressures and Ethical Dilemmas Availablect in the Audit Conflicont Cost & Quality (A Case Study of Small and Medium-Sized Audit Institutions Trusted Exchange)
مریم رخشی کاوه آذین فر سیدعلی نبوی چاشمی Considering the importance of ethical issues in audit judgments, this study focuses on analyzing pressures Received by the auditor in the professionand the auditor's ethical dilemmas in the audit conflict. In addition, this research identifies the conflict-of-inte More Considering the importance of ethical issues in audit judgments, this study focuses on analyzing pressures Received by the auditor in the professionand the auditor's ethical dilemmas in the audit conflict. In addition, this research identifies the conflict-of-interest factors (When the auditor is facedwith it). The statistical communities in this study are trusted audit firms that include 77 companies which are investigated in a complete way. The instrument for measuring this study is a researcher-made questionnaire that the information extracted from it was investigated based on (ANOVA) test. The present study aims to develop literature on the impact of pressure on the behavior of auditors, because in previous probes, usually the pressure received from the owner has been widely studied. In addition to the pressure received from the owner, this study highlights the pressures of the audit firms that could have an adverse effect on audit quality. The results show that there is a significant relationship between the auditor's experience and the auditor's pressure from the client, the pressure of the audit firm, and the ethical assessment of dilemmas and conflicts of interest solutions; however, the audit size did not show a significant relationship with these variables. In addition, based on the results, the significant relationship between the conflict-of-interest solutions as well as the ethical evaluation of the dilemmas (problems) with the pressure from the client and the pressure received by the audit firm are other results of this study. According to the results, compliance with ethical oversight and greater accuracy is suggested to improve audit quality by reducing moral conflicts. Manuscript profile -
Open Access Article
170 - Optimization portfolio selection model with financial and ethical considerations
elham fallahi ganzagh Farimah Mokhatab RafieiThe moral investment movement that began in the 1960s in the United States has recently led to a massive move around the world. Growing cases of corporate scams and scandals have pushed investors to consider the quality of corporate governance and the ethics of their be MoreThe moral investment movement that began in the 1960s in the United States has recently led to a massive move around the world. Growing cases of corporate scams and scandals have pushed investors to consider the quality of corporate governance and the ethics of their behavior. Also, investors are becoming aware of the desirability of moral aberration of assets.The growing influence of institutional investors has strengthened this awareness. Hence, in order to research in this field, there should be an understanding of the progress made in constructing models that are consistent with financially ethical considerations. We use multiple methodologies to achieve this goal. To obtain the ethical performance scores of each asset, based on the investor's preferences, a hierarchical process approach has been used. A multi-faceted decision-making method is used to obtain the rating of each asset based on the investor's rate on the financial benchmark. Model of portfolio optimization is available to obtain diverse, reliable, and well-matched portfolio portfolios. The purpose of this model is to maximize the financial purpose as the primary purpose and maximize the ethical goal adopted by the investor. Manuscript profile -
Open Access Article
171 - The Relationship between Ethical Theories and Ethical Behavior in Auditors' Judgments
حسین رجب دری حمیدرضا وکیلی فرد حجت الله سالاری علی امیریAbstractThe purpose of this study is to investigate the relationship between ethical theories and ethical behavior in auditors' judgments. Ethical behavior is an important and vital issue for the auditing profession, without which public trust in the profession will be MoreAbstractThe purpose of this study is to investigate the relationship between ethical theories and ethical behavior in auditors' judgments. Ethical behavior is an important and vital issue for the auditing profession, without which public trust in the profession will be damaged and harmful effects will be felt on the profession. This research is an applied and descriptive-correlational study and its population include various auditors in the country, 164 of whom were selected using simple random sampling. Structural equation analysis and Smart PLS software were used to test the hypotheses. The general findings of the study show that there is a significant relationship between the theories under review and ethical behavior in auditors at the level of 77%. Also, the findings showed that other theories of altruism (22%), justice (29%), benevolence (58%), and virtue (21%) have a positive and significant relationship with ethical behavior in auditors. Also, there was no significant relationship between theories of conscientiousness and utilitarianism with ethical behavior in auditors. Examination of control variables also showed that there is no significant relationship between age and gender and the ethical behavior of auditors. Given the importance of professional ethics in auditing and the importance of philosophy of ethics and ethical theories to promote professional ethics, it is necessary to pay more attention to this issue to increase the level of professional ethics in the future. Manuscript profile -
Open Access Article
172 - Evaluating the Ethical Behavior Management Criteria in the Culture of Iranian Society
mohsen farhadinejad sakineh jafariThe aim of the study was to evaluate the ethical behavior management criteria in the context of Iranian society culture. The study is applied research in terms of the purpose and descriptive-survey in terms of data collection method. Statistical population consisted of MoreThe aim of the study was to evaluate the ethical behavior management criteria in the context of Iranian society culture. The study is applied research in terms of the purpose and descriptive-survey in terms of data collection method. Statistical population consisted of all citizens aged 18-45 years living in Tehran, Mashhad, Esfahan, Ahvaz, Karaj and Semnan cities in the year 2019. A sample of 500 people (306 women and 194 men) was selected using cluster sampling method. All subjects completed the Ethical Behavior Management Criteria Questionnaire. A reliable Cronbach’s alpha coefficient for the scale (0.752) was established by the researcher. The data were analyzed through exploratory and confirmatory factor analysis, one-sample t-test, Friedman test, using SPSS and LISREL software. The results showed that ethical behavior management criteria were classified into three factors: Individual, Social, and Religious. The average of ethical behavior management criteria (i.e., Media Criterion, Mother Criterion, Quality of Sleep Criterion, Personal Interests, Golden Criterion, Personal Virtues, Behavior Generalization, being a Role-Model, Legality, Mirror Criterion, becoming a Lesson to Others, Belief in Continuous Monitoring, Altruism Criterion, Following Religious Orders) was higher than the acceptable level. Also, amongst the ethical behavior management criteria, the golden criterion ranked first, personal virtues ranked second and mother criterion ranked third, while altruism criterion ranked last Manuscript profile -
Open Access Article
173 - Studying the Role of Zoroastrians in the Promotion and Excellence of Iranian Culture
shabahang mohajerani aliakbar amini sayed ali mortazavyanThe ancient Iran has had a wide variety of races and minorities since the past. Hence, it is possible to refer to the substantial evidence with regard to the impact of various subcultures on Iranian culture. Thus, the aim of this study is to investigate the role of Zoro MoreThe ancient Iran has had a wide variety of races and minorities since the past. Hence, it is possible to refer to the substantial evidence with regard to the impact of various subcultures on Iranian culture. Thus, the aim of this study is to investigate the role of Zoroastrians in the promotion and excellence of Iranian culture. The premise of this study is that the Zoroastrian activities and practices in the years after the arrival of Islam in Iran to the contemporary period were influenced by the Islamic culture and belief system which contributed to the promotion and excellence of Iranian culture. The data collection technique was desk-and documentary-based research. The descriptive-analytical research method was used. The result of this study suggests that the conformity of the Zoroastrianism practices with cultural and ethical basis of their religion, struggling to preserve and safeguard the national identity, as well as striving for social development, has led to the promotion and excellence of Iranian culture. Finally, the impact of the culture on a nation’s individual and social performance is inevitable. The study of historical procedure and social action of nations confirms this. Manuscript profile -
Open Access Article
174 - Designing and Validation of Ethical Management Questionnaire in the Deputy of Physical Education and Health in the general offices of the Education of the western provinces of the country
sajad almasi homayon abbasi Hamid ForoghipourDue to the valuable position of sports in Iranian society, as well as the administrator of the sports community in sports organizations, ethics are expected to be emphasized in these organizations. Thus, the purpose of this study was to design and validate the ethical m MoreDue to the valuable position of sports in Iranian society, as well as the administrator of the sports community in sports organizations, ethics are expected to be emphasized in these organizations. Thus, the purpose of this study was to design and validate the ethical management questionnaire in the deputy of physical education and health of the general offices of the Education in the western provinces of Iran. This research was a kind of exploratory study with practical purposes. The targeted population consisted of the 10 managers and experts in the Ministry of Education and physical education deputies of the general offices in the west of the country. Purposive and snowball sampling methods were used for determining content validity (n=495) in 2017-2018. Using the Morgan table the size of the sample of 216 individuals was determined. In this study, Excel software for determining CVI and CVR indexes and IBM SPSS Software V.22 were used. According to the results, the value of the CVI in the questionnaire was 0.91, and the reliability of all structures and eventually, all parts of the questionnaire were 0.94 and it was confirmed. Considering that questionnaire obtained from effective variables on the ethical management in the deputy of the physical education and health of Iran’s ministry of education was confirmed. Accordingly, this questionnaire can be used in promoting ethical management in the deputy of the physical education and health of the general offices of the Education of the western provinces of the country. Manuscript profile -
Open Access Article
175 - Investigating and Extracting Elements of Organizational Wisdom and Evaluating It Using Fuzzy MCDM
ghafoor ahmadi Farhad Najadirani Nadr Bohlooli golamreza rahimiWisdom is one of the most complex and broadest human concepts. This concept reflects the growth of intellectual power and the development of human behavior. Insight and experience do not necessarily indicate wisdom; the reason for the wisdom is that the manager can come MoreWisdom is one of the most complex and broadest human concepts. This concept reflects the growth of intellectual power and the development of human behavior. Insight and experience do not necessarily indicate wisdom; the reason for the wisdom is that the manager can come up with the best possible solution by making the right decision. Making decisions is one of the most important steps that managers can make prudent and predictable decisions by acquiring the necessary knowledge, empowerment and understanding of the surrounding environment. The purpose of the research is applied and in terms of method, it is a descriptive-survey research. In order to prepare and formulate theoretical foundations, the study records are used in the library method. Data collection is also used to measure and identify indicators and evaluate the field method. In order to analyze the data, after identifying the dimensions and variables of organizational wisdom, this work done to eliminate the unrelated factors and also to categorize them with the help of the factor analysis. Data were collected through a researcher-made questionnaire with 34 items and priority is also given to fuzzy AHP. The results show that the variables and factors of organizational wisdom in the industrial enterprises of Kermanshah are as follows: 1.learning (continuous), 2.thinking (system and wise), 3.values and ethical actions, 4.creativity and innovation and 5.intelligence (based on experience). Also, the level of organizational wisdom was 3.91 which was confirmed with 95% accuracy and the amounts of 5 factors were confirmed with 95% confidence. Finally, the fuzzy hierarchy analysis method was used to prioritize the factors of organizational wisdom. The order and priority of each of the five factors is as follows: 1) Learning (continuous) 2) Humor 3) Creativity and Innovation 4) Ethical values and actions 5) Priority-thinking (system and wisdom). Manuscript profile -
Open Access Article
176 - Analysis of Social Responsibility Components of Education Staff (Case Study: Education in Khuzestan Province)
Habib Ghasemi Gholamhosein Barekat Faranak OmidianObjective: This study was conducted to investigate the components of social responsibility of education staff.Method: The present study was mixed in terms of implementation method (qualitative-quantitative) and applied in terms of research purpose. In the qualitative pa MoreObjective: This study was conducted to investigate the components of social responsibility of education staff.Method: The present study was mixed in terms of implementation method (qualitative-quantitative) and applied in terms of research purpose. In the qualitative part of the research, the participants were 29 experts in the field of social sciences and management who were selected by purposive sampling. The research tool was semi-structured interviews and data were analyzed at three levels of open, axial and selective coding. Professors' critique was used for data validity and agreement coefficient between coders was used for reliability (CVR = 0.86). In the quantitative part, the statistical population was the administrative staff of different departments of Khuzestan province (1350 people) that based on Krejcie and Morgan table, 384 of them were selected as a sample size by simple random sampling method. The research instrument was a researcher-made questionnaire based on qualitative findings and the reliability of the instrument was obtained by Cronbach's alpha test (0.84). Data analysis was performed using Spss19 and Amos24 software, which included descriptive and inferential statistics (structural equations).Findings: From the perspective of experts in ethical, economic,legal, strategic responsibility, transparency of accountability and accountability as the main components of social responsibility and the factors affecting it, including staff training, compliance with ethical charters, providing cheap services, organizational standards, financial and extra-financial support , Facilitated the needs, commitment and attention to the growth of creativity and innovation of employees. accountability with coefficient of path (0.85), Staff training with path coefficient (0.67), commitment (0.63) and observance of social and moral values (0.59) were the most important factors on social responsibility.Conclusion: The important elements of social responsibility are transparency, accountability and greater commitment to ethical and legal norms, which improve the social responsibility of employees by empowering and strengthening social values. Manuscript profile -
Open Access Article
177 - The Relationship between Ethical Leadership and Teachers' Performance and Job Self-Efficacy (Case Study: Teachers of the First Year of High School in Tehran 9th District Education Office )
Masoumeh Jafari fatemeh hamidifar baharak shirzad kubriaThe aim of this study was to investigate the relationship between ethical leadership with performance and job self-efficacy of first grade high school teachers in District 9 of Tehran. The present study is an applied descriptive research that has been conducted by surve MoreThe aim of this study was to investigate the relationship between ethical leadership with performance and job self-efficacy of first grade high school teachers in District 9 of Tehran. The present study is an applied descriptive research that has been conducted by survey method. The statistical population of this study is 295 first grade high school teachers in District 9 of Tehran, of which 167 people were selected as a statistical sample by simple random sampling and by distributing a questionnaire, the required data were collected. The research instruments are three standards of ethical leadership standard, standard performance questionnaire, and job self-efficacy questionnaire. Pearson correlation coefficient and multivariate analysis of variance (MANOVA) were used to analyze the data by SPSS software. The results showed that there is a significant positive relationship between ethical leadership with job performance and self-efficacy of junior high school teachers in Tehran's 9th district. Changes in job performance and 39.9% of changes related to teacher self-efficacy explained by ethical leadership have an effect on teachers' self-efficacy more than job performance. Among the components of ethical leadership, fairness has the greatest impact and relationship with the discussion of job performance and job self-efficacy. Manuscript profile -
Open Access Article
178 - The relationship between principals ethical behavior and teachers and personnel’s’ organizational citizenship behavior in Garmsar schools
Nader SoleimaniAbstract The purpose of the study was to explore the relationship between principals ethical behavior and teachers and personnel’s’ organizational citizenship behavior. The study used the descriptive (correlation) method of data collection. MoreAbstract The purpose of the study was to explore the relationship between principals ethical behavior and teachers and personnel’s’ organizational citizenship behavior. The study used the descriptive (correlation) method of data collection. The participants in this study were 587 staffs (teacher =500, officer=87) at school in Garmsar city. Two instruments were used to collect data. Principals’ ethicism was measured by one self-designed questionnaire based on four dimensions; utilitarianism ethics , rule ethics , social ethics, personalistic ethics (Latbetter, 2005). The teacher and personnel’s organizational citizenship behavior measured by another self-designed questionnaire based on Morgan (1991). The data were analyzed by using the Pearson product – moment correlation technique and multiple regressions. The major findings were as follows: 1) A significantly positive relationship was found between total principals’ ethicism and teachers and personnel’s’ organizational citizenship behavior 2) A significantly positive relationship was found between four dimensions of administrators’ ethicism (Utilitarianism , Rule, Social, Personalistic) and teachers and personnel’s’ organizational citizenship behavior 3) The multiple regression analysis indicated that administrators’ social ethic behavior and utilitarianism ethics behavior are significant predictors of organizational citizenship behavior. Manuscript profile -
Open Access Article
179 - Explain the moderating role of attachment to change in structural relations of ethical leadership, job satisfaction and organizational citizenship behavior and organizational performance
Mohammad ali Nadi Nozhatozaman Moshfeghi Hajarsadat Mir LohiThis study aimed to assess the role of regulators attachment to change in the relationship between ethical leadership, job satisfaction and organizational citizenship behavior and organizational performance was carried out. Methods causal correlation and school administ MoreThis study aimed to assess the role of regulators attachment to change in the relationship between ethical leadership, job satisfaction and organizational citizenship behavior and organizational performance was carried out. Methods causal correlation and school administrators southwest of Esfahan city was the population of 263 people. The sample size was elected to the society. The tool was a questionnaire that its reliability was calculated by Cronbach's alpha. Data analysis using the Statistical Package for the Social Sciences version 22 and partial least squares was conducted. Predictor variables and there is a significant positive relationship with organizational performance. All three variables attachment change, ethical leadership and job satisfaction and organizational performance are predictable. Structural equation modeling showed that ethical leadership and job satisfaction, organizational performance and organizational citizenship behavior has a direct and significant relationship. Despite the moderating role of attachment to the change in all three relationships only the relationship between ethical leadership and job satisfaction are affected by this role. Perceived goodness of fit parameters desirable. Due to the impact of ethical leadership on organizational performance solutions to develop and acquire administrators to apply a variety of management practices based on ethical leadership in organizations followed. Managers are looking to increase organizational performance and employee involvement in organizational change processes and innovative ways to increase job satisfaction and provide material and spiritual dimensions. Development of organizational citizenship behavior by teaching and encouraging employes to increase organizational performance in priority. Keywords: attachment to change, ethical leadership, job satisfaction, moderating role, organizational citizenship behavior, organizational performance Manuscript profile -
Open Access Article
180 - Comparison of the educational methods of coherent and discrete families and its impact on the socio-ethical behaviors of children
SHahla Anzalchi Ali Akbar Seyf Hadi Bahrami Mehrdad NavabakhshThe purpose of this study was to investigate the educational methods of coherent and discrete families and its impact on the socio-ethical behaviors of children. For this purpose, in a post-event descriptive study, a statistical population of all 19- to 25-year-old boys MoreThe purpose of this study was to investigate the educational methods of coherent and discrete families and its impact on the socio-ethical behaviors of children. For this purpose, in a post-event descriptive study, a statistical population of all 19- to 25-year-old boys in the Arak Nursing Aid, 45 people with their parents were selected by available method, and 45 boys studied, who had a history of Disciplinary violations were brought against them along with their parents. The instruments used in this study were demographic questionnaires, parental authority, family cohesion, and parental-specific structured interviews. Data were analyzed using independent t-test and Mann-Whitney U test. Manuscript profile -
Open Access Article
181 - Investigating the factors influence on the ethical growth in elementary students (Case study: Tehran public and not-profit primary schools)
parviz nami hasan pashasharifi malek mirhashemiThe purpose of this study is to investigate the effective factors on ethical growth of elementary students.In order to achieve the purposes of this research,data related to the growth rate of students' ethical dimensions gathered through Lotfabadi standard ethical growt MoreThe purpose of this study is to investigate the effective factors on ethical growth of elementary students.In order to achieve the purposes of this research,data related to the growth rate of students' ethical dimensions gathered through Lotfabadi standard ethical growth questionnaire and also teachers and school principals point of views about effective factors on ethical growth through semi-structured interviews and checking the school condition and interaction between students and teachers through field view. Statistical population includes second grade students of public and non-profit primary schools in the twenty-two districts of Tehran city in the academic year of 2017-18. 600 people were selected by stratified and multi-stage random sampling using Cochran's relationship in a limited community among the students.These findings were classified into eight general categories. It can be acknowledged that the six important factors affecting on ethical growth of primary and non-profit primary school students in Tehran, which have the highest rank are: environmental ethics, human ethics, divine ethics, family relationships ethics, social ethics and self-care ethics (or individual), and based on the priority of each factor, suggestions were made, including the design of the same educational method in content and method due to differences in school, family and media education, which solve the problem of contradictions created by students' learning and implementation of what they have learned. Manuscript profile
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