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Identification of Indicators of Professional Ethics of the National Audit Office at the Level of Dimensions and Components
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AA Tavasoli1   , R Sotudeh 2, H Piri3 |
1- 1. Ph.D. Student, Dept. of Accounting, Zahedan branch, Islamic Azad University, Zahedan, Iran
2- 2. Dept. of Accounting, Nikshahr Branch, Islamic Azad University, Nikshahr, Iran , r.sotudeh@iauzah.ac.ir
3- 3. Dept. of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran. |
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Abstract: (243 Views) |
Background: Ethical standards are guidelines that help the members of an organization to fulfill their roles clearly. The purpose of this research is to identify the indicators of professional ethics of the National Court of Accounts according to the organizational climate and Islamic and local culture.
Method: The research was qualitative. The research community included academic staff members, managers of the Accounting Bureau and managers of the audit organization. 22 people were selected by targeted sampling. It was an interview tool. The process of interviewing expert managers continued until the complete identification and description of the dimensions, components and indicators and until the saturation of the data was reached and the data were analyzed using the Delphi technique.
Results: The findings of the research indicate that the Court of Accounts has 6 dimensions, 11 components and 148 indicators of professional ethics.
Conclusion: The dimensions of professional ethics in the Court of Accounts are: spiritual ethics, individual ethics, social ethics, organizational ethics, legal ethics, environmental ethics.
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| Keywords: Professional ethics, Accounting court, Organizational ethics, Spirituality |
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Full-Text [PDF 531 kb]
(189 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2023/04/8 | Accepted: 2023/06/12 | Published: 2024/05/3
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