Developing a Model for Supreme Audit Court Ethical Climate

Document Type : Research Paper

Authors

1 Associate Professor in Accounting, University of Tehran (Farabi), Iran.

2 Ph.d of Accounting, Khatam university, Iran

3 Assistant Professor of Management, (Farabi), Iran

4 Ph.D Student of Accounting, University of Tehran, Tehran, Iran.

Abstract

Subject and Purpose of the Article: The role of the Supreme Audit Court in protecting public interest with regarding the vastness of public sector in our country is very important. to attract and increase public confidence, the action and decision of the supreme audit court auditor’s must be based on  appropriate ethical climate framework and ethical codes. Implementation and promotion of a appropriate ethical climate requires identifying it’s dimensions and factors affecting. The purpose of this research,       identifying the factors constituting Supreme Audit Court ethical climate for representation a appropriate model in this regard.
Research Method: the qualitative approach has been pursued and the data has been collected using the  interviews conducted with the 21 Supreme Audit Court experts. Accordingly, Grounded Theory has been adopted as the methodology of the research through which the data has been analyzed in three phases, open coding, axial coding and selective coding.
Research Findings: In overall the research findings indicate the Significant differences in Supreme Audit Court ethical climate dimensions with previous  research. most important differences in Supreme Audit Court ethical climate consists of the lack of individual interests, organization interests, friendship and personal moralities dimensions.
Conclusion, Originality and its Contribution to the Knowledge: the result showing the Some special dimensions consists of Effectiveness, general       considerations and identifying The issue of           safeguarding treasury in the Supreme Audit Court ethical climate.

Keywords

References

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Governmental Accounting
Volume 6, Issue 2 - Serial Number 12
September 2020
Pages 33-46

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History

  • Receive Date: 23 December 2019
  • Revise Date: 06 December 2020
  • Accept Date: 11 December 2020

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