The Effect of Creating a Professional Standard of Moral Conduct on Auditor’ Moral Decisions in Water and Power Industry in Golestan
Journal Title: International Journal of Advanced Studies in Humanities and Social Science - Year 2014, Vol 3, Issue 0
Abstract
The main objective of this study was to evaluate the effect of teaching moral behavior on auditors’ moral decisions in water and power industry in Golestan, Iran. Statistical population is all auditors of water and power companies in Golestan Province. They are of professionals and specialists in the area of morality and religion. Twelve auditors familiar with moral and religious subjects holding at least MA degree were selected from water and power companies in Golestan as a sample. DEMATEL technique is of decision-making methods based on paired comparisons. In DEMATEL, Taking advantage of experts’ judgments, factors are identified and systematically organized according to principles of graph theory. A hierarchy of available factors is then presented along with their causal effects. The intensity of such correlation is then defined as a numerical score. Results showed that auditors’ moral decisions are strongly influenced by moral conduct. religious knowledge and element moral sensitivity are respectively in the highest (22.02%) and the lowest (17.40%) correlation with other elements. element moral knowledge are respectively in the lowest and the highest correlation with other elements. Thus it is concluded that morality is affected by other elements the most. Moral judgment and moral conduct are in highest rank of importance comparing with other elements. Moral sensitivity is placed in the lowest rank. Moral motivation and morality are the causes of moral judgment, moral conduct and moral sensitivity.
Authors and Affiliations
Haji Mohammad Sehati, Mansour Garkaz
Relationship Between Perceived Organizational Justice and Dimensions of Organizational Commitment Among Physical Education Teachers
The purpose of this study is to evaluate the relationship between perceived organizational justice and organizational commitment of physical education teachers in West Azerbaijan province. Research method is descriptive-...
The Effect of Professional Commitment on Organizational Commitments Dimensions of Qavamin Bank Employees in Khorasan Razavi Province
Existence of committed and professional manpower in any organization will reduce absenteeism, delays and displacements; moreover, it will lead to a significant increase in organizational performance, employee mental vita...
The Role of Efficient and Successful Educators on Improving Teaching Quality and Student Achievement
Special education presents one of the major challenges facing school leaders in this era of comprehensive school reform. Today, schools must provide students with disabilities appropriate access to ...
The Relationship between Social Responsibility and Financial Performance in Companies Listed in the Tehran Stock Exchange
The present article examines the relationship between corporate social responsibility and financial performance listed in the Tehran Stock exchange. In order to collect information pertaining to corporate social responsi...
A Model for Effective Organizational Structure based Approach Amoeboid Model in Kerman Bank Mellat
The purpose of this study was to design an effective organizational structure based on amoebic model approach at Mellat bank branches in Kerman province. The statistical population of this research consisted of 84 manage...