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


آذر، عادل، حبشی، نعمت (1396). ارائه الگوئی موثر برای حسابرسی بخش عمومی دیوان محاسبات جمهوری اسلامی ایران. دانش حسابرسی، 17 (66)، 5-40.
اسلام زاده، امید، ایزدی نیا، ناصر، فروغی، داریوش. (1397). تبیین مؤلفه‌های اداره امور سازمانی(راهبری شرکتی) دستگاه‌های دولتی و ارزیابی توانایی دیوان محاسبات کشور در اجرای آن. دوفصلنامه علمی - پژوهشی حسابداری دولتی، 4(2)، 23-40.
بنی مهد، بهمن، گل محمدی، آرش (1396). بررسی رابطه میان جو اخلاقی و هشداردهی در مورد تقلب از طریق مدل گزارشگری اختیاری در حرفه حسابرسی ایران. فصلنامه حسابداری ارزشی و رفتاری، ۲ (۳) :۶۱-۸۶
حکاک، محمد، وحدتی، حجت، موسوی نژاد، سید هادی. (1395). تأثیر جو اخلاقی و ایدئولوژی اخلاقی بر بهبود قضاوت اخلاقی دانشجویان رشته مدیریت موردمطالعه: دانشگاه لرستان، پژوهش‌های مدیریت در ایران، 20(4)، 117-146.
سکاران، اوما (1395). روش­های تحقیق در مدیریت. (صائبی، محمد و شیرازی، محمود، مترجم) تهران: موسسه عالی آموزش و پژوهش مدیریت و برنامه ریزی.
شهریاری، مرضیه، برزگر، الهه (1395). رابطه بین جو اخلاقی و مشاوره با تعهد حرفه‌ای و سازمانی حسابداران بخش عمومی. حسابداری سلامت، 5(2)، 47-70.
کریمی پور، عیسی، مهدوی، غلامحسین. (1396). شناسایی عوامل مؤثر بر فساد مالی کارکنان دستگاه‌های دولتی از دیدگاه حسابرسان دیوان محاسبات استان‌های فارس و ‌کرمان. دو فصلنامه علمی - پژوهشی حسابداری دولتی، 4(1)، 73-86.
گلدوست، مجید، طالب نیا، قدرت الله، اسماعیل زاده مقری، علی، رهنمای رودپشتی، فریدون، رویایی، رمضانعلی (1397). تحلیل رابطه ادراک اخلاقی و قضاوت اخلاقی شاغلان حرفه حسابداری بخش عمومی نسبت به هشداردهی تخلفات مالی (مطالعه موردی استان گیلان). دوفصلنامه علمی - پژوهشی حسابداری دولتی 5(1)، 85-98.
محمودزاده، سید مجتبی، شجاعی، محمد حسین (1396). جو اخلاقی ادراک شده در سازمان: مفاهیم و طبقه‌بندی‌ها. پژوهش‌های اخلاقی، 3(27)، 23- 45.
ﻧﻮری، علی، ﻣﻬﺮﻣﺤﻤـﺪی، محمود (1390). اﻟﮕـﻮﻳﻲ  ﺑـﺮای  ﺑﻬـﺮه  ﮔﻴـﺮی از روش  ﻧﻈﺮﻳـﺔ  ﺑﺮﺧﺎﺳـﺘﻪ از داده ‌ﻫـﺎ در ﭘﮋوﻫﺶ‌ﻫﺎی ﺗﺮﺑﻴﺘﻲ. ﻣﻄﺎﻟﻌﺎت ﺑﺮﻧﺎﻣ ﺔ درﺳﻲ ، 6(23)، 8-35.
Agarwal, J. and Malloy, D. C. (1999) Ethical Work Climate Dimensions in a Not-for-Profit Organization: An Empirical Study. Journal of Business Ethics, 20(1), 1-14.
Apriliani, D. Anggraini ZR, R. Choirul, A. (2015) The Effect of Organization Ethical Culture and Ethical Climate on Ethical Decision Making of Auditor with Self Efficacy as Moderating, Review of Integrative Business and Economics Research, 4(1), 226-244.
Azar, A., & Habashi, N. (2018). Representation an effective model for auditing the public sector of the Supreme Audit Court of the Islamic Republic of Iran. Journal of Audit Science, 17(66), 5-40. (in persian).
Banimahd, B.,& B7eigi Harchegani, E. (2013). The relationship between personal values and ethical intentions of auditors. The Journal of Ethics in Science and Technology, 7(4), 1-10. (in persian).
Borry, E. (2011). Ethical Climate in the Public Sector: Influence on Rule Bending. Public Management Research Conference, Maxwell School, Syracuse University.
Buchan, H. (2009). Public Accountants’ Perceptions of Ethical Work Climate: An Exploratory Study of the Difference Between Partners and Employees within the  Instrumental Dimension. The Open Ethics Journal, 3, 1-7.
Cullen, J. B., B. Victor, et al. (1993). "The Ethical Climate Questionnaire : An Assessment of its Development  and Validity." Psychological Reports 73: 667-674.
Cohen, D.V. (1993), “Creating and maintaining ethical work climates: anomie in the workplace and implications for managing change”, Business Ethics Quarterly, Vol. 3, pp. 343‐5.
Cohen, D. (1998). Moral climate in Business Firms: A conceptual framework for analysis and change. Journal of Business ethics, 12: 1211-1226.
Duh, M., Belak, J., & Milfender, B. (2010). Core Values, Culture and Ethical Climate as Constitutional Elements of Ethical Behaviour: Exploring Differences Between Family and Non-Family Enterprises. Journal of Business Ethics, 97:473–489.
Eslamzadeh, O., izadinia, N., forooghi, D. (2018). Explaining the Corporate Governance Components of Governmental Organizations and Assessing the Ability of Supreme Audit Court for It’s Implementation. Journal of Governmental Accounting and Auditing, 4(2), 23-40. (in persian).
Glaser, B. G. & Strauss, A. (1967). The Discovery of Grounded Theory: Strategies For qualitative Research. Aldine Publishing, Chicago. 
Goldoost, M., talebnia., Esmaelzadeh mogharri, A., rahnamaye roodposhti, F., royaee, R. (2018). Evaluating the Effect of Ethical awareness and Intuition on the Ethical Judgment of Accounting Professionals Workers on the Whistle-blowing of Financial Violations in the Public Sector. Governmental Accounting and Auditing, 5(9), 85-98. (in persian).
Goulding, C. (2002) Grounded Theory: A Practical Guide for Management, Business And market Researchers. Sage, London.
Gorsira, M., Steg, L., Denkers, A., Huisman, W. (2018). Corruption in Organizations: Ethical Climate and Individual Motives. The journal of administrative sciences, 8(4), 2-19.
Hakkak, M., Vahdati, H., Mousavi Nejad, S. H. (2017). The Effect of Ethical Climate and Ethical Ideology on Developing Moral Judgment of Management Students (Case Study: Lorestan Univesity). IQBQ. 2017; 20 (4) :117-146. (in persian).
International Federation of Accountants (IFAC), Code of ethics for professional accountants (revised 2011), available at:http://www.ifac.org.
Ismail, S., Yuhanis, N. (2018). Determinants of ethical work behaviour of Malaysian public sector auditors. Asia-Pacific Journal of Business Administration, 10(1), 21-34.
Issa, Theodora and Pick, David. 2011. Ethical climate of Public Sector organizations in Australia, in Proceedings of the 12th International Conference of the Society for Global Business & Economic Development, Building Capabilities for Sustainable Global Business: Balancing Corporate Success & Social Good, Jul 21-23 2011, pp. 514-522. Singapore: Society for Global Business & Economic Development (SGBED).
Johari, R. J., Mohd. Sanusi, Z. & Ismail, A. H. (2012), ‘Exploratory factor analysis of the ethical orientation scale’, Asian Journal of Accounting & Governance, Vol. 3, pp. 1 –11.
Johari, R. J., Mohd. Sanusi, Z & Vincent K. Chang. (2017) , ’Effects of Auditors’ Ethical Orientation and Self-Interest Independence Threat on the Mediating Role of Moral Intensity and Ethical Decision-Making Process’ International Journal of Auditing , Vol 21, No 32, pp. 38-58.
karimipoor, I., Mahdavi, G. (2018). Identifying Factors Influencing the Employee’s Corruption of Governmental Organizations Based on Court of Auditor’s Viewpoint of Fars and Kerman Provinces. Journal of Governmental Accounting and Auditing, 4(1), 73-86. (in persian).
Kohlberg, L. (1981). The meaning and measurement of moral development. Worecester, MA: Calrk University Press.
Laratta, R. (2009a) Ethical Climate in Nonprofit Organizations: A Comparative Study. International Journal of Sociology and Social Policy, 29(7) , 35–71.
Leung, A. (2007). Matching ethical work climate in-role and extra-role behaviors in a collective work setting. Journal of business ethics,, 79, 43-55.
Mahmoodzadeh, S.M., Shojaee, M.H. (2017). Ethical Climate consepts and categories. The Journal of Etical Research, 3(27), 23-45. (in persian).
Malloy, D. C. and Agarwal, J. (2008) Ethical Climate in Government and Nonprofit Sectors: Public Policy Implications for Service Delivery. Journal of Business Ethics, 8:3 pp224–50.
Martin,K. D, & John, B.Cullen. (2006). Continuities and Extensions of Ethical Climate Theory: A Meta-Analytic Review. Journal of Business Ethics 69: 175–94.
Moran, E. T., & Volkwein, J. F. (1992). The cultural approach to the formation of organizational climate. Human Relations, 45(1), 19-47.
Malloy, D. C. and Agarwal, J. (2008) Ethical Climate in Government and Nonprofit Sectors: Public Policy Implications for Service Delivery. Journal of Business Ethics, 8(3), 150-240.
Malloy, D. C. and J. Agarwal (2003). "Factors influencing ethical climate in a non-profit organisation : An empirical Investigation." International Journal of Nonprofit and Voluntary Sector Marketing 8(3): 224-250.
Maesschalck, J. (2005). The use of ethical climate questionnaire in the public sector: an empirical assessment. Ethic and integrity of governance: the first transatlantic dialogue, leuven, belgium.
Noori, A., Mehr Mohamadi, M. (2011). A Model for Applying Grounded Theory in Educational Studies. Journal of Curriculum Studies, 6(23), 8-35. (in persian).
Parboteeah, K., Cullen, J.B., & Victor, B. (2005). National Culture and Ethical Climates: A Comparison of U.S. and Japanese Accounting Firms.  Management International Review, 45(1), 459-481.
Parboteeah, K., Chun chen, H., Lin, Y., Chen, I., Lee, A., & Chung, A. (2010). Establishing Organizational ethical climates: How do managerial practices work? Journal of business ethics, 97, 599-611.
Rasmussen, K., Malloy, D., Agarwal, J. (2010). The ethical climate of government and non-profit organizations Implications for public-private partnerships. Public Management Review, 5(1), 84-100.
Sekaran, U. (2016). Research Method in Management.(Saebi, M., Shirazi, M) Tehran, Institute for Management and Planning studies. (in persian).
Shahriyari, M., Barzegar, E. (2017). The Relationship between Ethical Climate and Consulting with Professional and Organizational Commitment of the Public Sector Accountants. Journal of Health Accounting, 5(2), 47-70. (in persian).
Shafer, W.E., Poon, M., & Tjosvold, D.W. (2013). An investigation of ethical climate in a Singaporean accounting firm. Accounting, Auditing & Accountability Journal, 26(2), 312-343.
Shafer, W.E., Poon, M., & Tjosvold, D.W. (2013). Ethical climate, goal interdependence and commitment asian auditors. Managerial Auditing Journal, 28(3), 217-244.
Shafer, W.E. (2008), “Ethical climate in Chinese CPA firms”, Accounting, Organizations and Society, Vol. 33, pp. 825‐35.
Shafer, W.E. (2009), “Ethical climate, organizational‐professional conflict and organizational commitment: a study of Chinese auditors”, Accounting, Auditing & Accountability Journal, Vol. 22, pp. 1087‐110.
Strauss, A. (1987). Qualitative Analysis For Social Scientists. New Work: Cambridge University Press.
Strauss, A. & Corbin, J. (1990). Basics of Qualitative Research: Grounded Theory Procedures and Techniques. Newbury Park, CA: Sage.
 Strauss, A. & Corbin, J. (1998). Basics of Qualitative Research: Techniques and Procedures For Developing Grounded Theory (2 Nd Ed.). Sage Publications, Thousand Oaks, CA, USA.
Shacklock, A., Manning, M., Hort, L. (2011). Dimensions and Types of Ethical Climate within Public Sector Human Resource Management. Journal of New Business Ideas & Trends, 9(1), 51-66.
Teresi, M., Pietroni, D.D., Barattucci, M., Giannella, V.A.,& Pagliaro, S. (2019). Ethical Climate(s), Organizational Identification, and Employees’ Behavior. Frontiers in Psychology, 10(1), 1-13.
Victor, B., in J. B. Cullen. 1987. »A Theory and Measure of Ethical Climate in Organizations. Research in Corporate Social Performance and Policy, ur. W. C. Frederick, 51–71. Greenwich, CT: JAI Press.
 Victor, B., in J. B. Cullen. 1988. »The Organizational Bases of Ethical Work Climates.« Administrative Science Quarterly 33 (1): 101–25.
Venezia, G., Venezia, C. C., & Hung, C.-w. (2010). A Comparative Studey of Ethical Work Climates Among Public and Private Sector Asian Accountants. International Business & Economics Research Journal, 9 (4), 77-85.
Wimbush, J. C., Shepard, J. M., & Markham, S. E. (1997). An Empirical Examination of the Relationship between Ethical Climate and Ethical Behavior from Multiple Levels of Analysis. Journal of Business Ethics, 16(16), 1705-1716.
Weber, J. (1995). Influences Upon Organizational Ethical Subclimates: A Multi-Departmental Analysis of a Single Firm. Organization Science, 6, 509-523. 
Weber, J., & Gerde, V. W. (2010). Organizational Role and Environmental Uncertainty as Influences on Ethical Work Climate in Military Units. Journal of Business Ethics, DOI 10.1007/s10551-010-0698-4. 
Weber, J., & Seger, J. E. (2002). Influences upon organizational ethical subclimates: A replication study of a single firm at two points in time. Journal of Business Ethics, 41 (1/2), 69-84.
Wyser, C. (2009). Ethical Climates in Public Administration. EGPA Annual Conference – Malta.
Zakaria, M., Haron, H. & Ismail, I. (2010), ‘Knowledge of ethics, perceived ethical problems and ethical judgments’, Journal of Financial Reporting and Accounting, 8(1). 50–64.