hossein rahmanseresht; elmira shakeri; shahram azarirad
Volume 22, Issue 2 , September 2018, , Pages 1-29
Abstract
Nowadays, observing ethics and preserving moral principles are some of the most significant phenomena which have been taken into account in most organizations. Therefore, the aim of this paper is to survey the effects of demographic characteristics of the individual, organizational and ethical variables ...
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Nowadays, observing ethics and preserving moral principles are some of the most significant phenomena which have been taken into account in most organizations. Therefore, the aim of this paper is to survey the effects of demographic characteristics of the individual, organizational and ethical variables in ethical decision-making of accountants in industrial enterprises of Tabriz. Statistical society of this research includes 1505 accountants in micro, small, medium, and large industries of Tabriz metropolitan city. Based on Morgan and krejcie sampling table sample size is about 306 and questionnaires have been used for gathering necessary data. For statistical analysis of the research, it has been first tried to describe the main variables of the research and some demographic variables by descriptive statistics. Then, in inferential statistics part, hierarchical regression analysis conducted within the framework of the research. The results indicate that there is a significant relationship between ethical recognition and ethical judgment, between ethical judgment and ethical intention, and also between ethical recognition and ethical intention. Consequently, the Rest’s model was supported. Ethical climate of the organization was the strong predictor factor in three stages of ethical decision-making.
Hossein Rahman Seresht; Mahmoud Alizadeh; Hadi Abdollahi
Volume 20, Issue 4 , January 2017, , Pages 147-176
Abstract
Most organizations use a variety of control mechanisms to direct and influence the attitudes and behaviors of employees, and assurance effectiveness of organizational goals attainment tools. So with regards the special status of organization structure and its role in leading the attitudes and behaviors ...
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Most organizations use a variety of control mechanisms to direct and influence the attitudes and behaviors of employees, and assurance effectiveness of organizational goals attainment tools. So with regards the special status of organization structure and its role in leading the attitudes and behaviors of employees and various aspects of the job, the purpose of this paper is study effects of organizational structure and job characteristics on job satisfaction and organizational commitment in Tax affaire organization of Tehran. Present study is a descriptive survey and to collect data, a questionnaire has been used that 350 numbers of employees in the Tax affaire organization of Tehran were selected as research sample. In this research, for data analysis, hypothesis and model testing, Cronbach's alpha coefficient test, Path Analysis (Multiple Regression) and Confirmatory Factor Analysis (CFA) were used under the both SPSS and LISREL software. Research findings indicate that Among the organizational structure variables, formalization is the most important influencing negative factor on Skill Variety, Task Identity and Task Autonomy. Also, it can be regarded that centralization is the main influencing factor on Task Significance and Feedback. Moreover, Among the job characteristics variables, job Feedback has the maximum effect on job satisfaction. Finally, the research finding indicated that job satisfaction has a positive and significant effect on organizational commitment.
