Background: In today's world, with the development of relationships, the realization of the concept of global village and the demarcation of boundaries between Nations, ethics has been considered as a strategic and important factor in maintaining the survival of organizations and the whole of humanity. Investigating the factors that influence the moral judgment of employees is essential. Ethical status and gender of accountants are factors influencing ethical judgment. The purpose of this study is to analyze the role of ethical orientation and gender in ethical judgement of employees.
Method: Method of the study is a descriptive-correlative. Population and sample of the study include Tourism Bank financial employees. The sample members were selected by simple random sampling. Data were gathered through two questionnaires.data were analyzed by multiple regression and t test.
Results: The results showed that researchhypothsis are not rejected (a=0.05). Therefore, relativism, Idealism and gender have positive and significant relationship with ethical judgment.
Conclusion: Findings show that there is a significant relationship between ethical judgments of financial employees of Turism Bank and ethical orientation and gender. Also, Women act more ethical than men