Professional

Open Access Article

1 - Perceived ethical climate in organization: the concepts and classifications

While there are numerous organizations including moral climate, important for most organizations was perceived ethical climate and ethical behavior is affected employees. Human resources in today's world, the best competitive advantage of the company and any man more th More

While there are numerous organizations including moral climate, important for most organizations was perceived ethical climate and ethical behavior is affected employees. Human resources in today's world, the best competitive advantage of the company and any man more than any other time, the theory of organization and management has become important. Human resources as much as it can help organizations compete, can also be a major obstacle in the way of organization. The research method is analytical and data collection for the library. In this study attempted to perceived ethical climate models and concepts are examined from the perspective of different theorists. Among several categories about perceived ethical climate, Victor and Cullen ethical climate theory, Vidaver and Cohen ethical climate continuum theory, the Webber theory of ethical climate and Arnaud the theory of moral decision-making processes in this study were investigated Manuscript profile

Open Access Article

2 - Business ethics and ethical trading
حمید رضانیا شیرازی

In today's world due to ethical issues in international trade and the economy in general, has gained extraordinary importance. Business ethics is a branch of applied ethics and spiritual morality or ethical issues arising from what I have in the business environment or More

In today's world due to ethical issues in international trade and the economy in general, has gained extraordinary importance. Business ethics is a branch of applied ethics and spiritual morality or ethical issues arising from what I have in the business environment or business environment examined. Also due to economic globalization, the development of communication and thereby expanding markets, the need for ethical points in trade has increased more than any other time. Religions and especially Islam and Ahlul Bayt(a.s) 's interpretation emphasizes important in creating moral basis for better life of all faiths have been targets of religious teachings is evident. In fact, according to Islamic teachings real strategy for a better life and stay ahead of the opening perfectionism best solution is to resort to trade where ethics to be done carefully. Manuscript profile

Open Access Article

3 - Teacher Professional Ethics: Strategies for increasing the passion for communicating in English classes
tayebeh fani maryam farzam

One of the most important components of teacher ethics is the fostering of reasoning, encouraging thinking and enhancing students' skills for achieving independence in learning. In the field of English learning, teachers also need strategies to enhance student communica More

One of the most important components of teacher ethics is the fostering of reasoning, encouraging thinking and enhancing students' skills for achieving independence in learning. In the field of English learning, teachers also need strategies to enhance student communication skills in order to create meaningful interactions, one of which is to teach learner strategies to learners. The purpose of this quasi-experimental study was to investigate the effect of teaching cognitive and meta-cognitive strategies on the eagerness to communicate with intermediate learners. The participants of this research, including 90 students of the Diako language academy in Tehran who were selected based on the Oxford Oxford test scores, were randomly divided into two experimental and one control groups. The experimental groups received training on cognitive strategies for the first 10 weeks, and other meta-cognitive strategies training, in addition to the usual training of the institute. The training of the control group was based on a predetermined program of the institution without emphasis on language learning strategies. The amount of enthusiasm for communicating participants before and after the training was collected through a questionnaire and analyzed by descriptive statistics and variance analysis and Levine tests. Findings of the research showed that teaching cognitive and metacognitive strategies significantly increased the students' passion for communication. The results of the research also indicated that the methods of teaching cognitive and metacognitive strategies are both equally effective and not superior to each other. The results of this study can provide a platform for the development of teachers' professional ethics on the one hand and the development of communication skills of learners on the other. Manuscript profile

Open Access Article

4 - Pathology of the pattern of professional ethic
فرحناز مشایخ fariba karimi badri shahtalebi

The aim of presented article is to pathologize the professional ethic of University faculty mem-bers of all over Iran. This research has done by qualitative method and by use of qualitative con-tent analysis. Data has done by deep interview technic and theoretical satu More

The aim of presented article is to pathologize the professional ethic of University faculty mem-bers of all over Iran. This research has done by qualitative method and by use of qualitative con-tent analysis. Data has done by deep interview technic and theoretical saturation criterion among 12 professional ethic experts whome they have book, article or research in this filed. All inter-views recorded and written simultaneously and at the end analyzed by content analysis method. Data strength confirmed by participants and researchers. For determine the validity use audit validity or controlled by interviewees. Also to determine the reliability, the interviews text has given to 5 educational management experts with PH.D degree to coding the interviews text and at last the results compare to each other. Finding consist of 119 conceptual code. That categorized in 3 main concepts and different secondary concepts . Main concepts consist A: individual factors:(with 4 secondary concepts consist of ethic conceptualize with 8 conceptual code, personality with 9 conceptual codes and skills with 10 conceptual codes). B: organizational factors:(with secondary concept, organizational structure consist of 13 conceptual codes, recruit-ment & keep with 19 conceptual codes ,organizational culture with 16 conceptual codes, mana-gement and leadership with 4 conceptual codes, job ethics with 8conceptual ethics and surveil-lance and control with 4 conceptual codes has reached ). C: transorganizational factors :( secon-dary factors ; economical factors with 16 conceptual codes and social culture with 7 conceptual codes and policy making with 10 conceptual codes). Manuscript profile

Open Access Article

5 - An Investigation of Consequentialism and Ethical Conscientiousness with Emphasis on Kant's Theory in the Society of Iranian Certified Accountants and its Impact on Adherence to Auditors' Professional Behavior
sherly Nematolahi Mohamadreza Vatanparast

Morality is a pervasive subject that covers all aspects of human life. Accounting is one of the most organized and disciplined professions in the world, and because of the type and nature of the services it offers, it must have a certain reputation. The continuation of More

Morality is a pervasive subject that covers all aspects of human life. Accounting is one of the most organized and disciplined professions in the world, and because of the type and nature of the services it offers, it must have a certain reputation. The continuation of this credibility and its validity and reliability depends on the intellectual and practical commitment of the members of the profession to its ethical and ethical standards. One of the fundamental issues in the philosophy of ethics in accounting is the discussion of the standard of ethical action and the evaluation of auditors' voluntary actions ethically. In this context, throughout history, numerous schools of thought and philosophers have emerged, one of which is Kant's moral school and moral consequentialism. In the first step, this research has investigated the place of ethical philosophies in formulating such professional behavior through library method. In the second step, using the survey method, it analyzes the auditors' views. Ethical responsibility and ethical consequence have a significant effect on the level of adherence to auditors' professional conduct. Adhering to two ethical dimensions of ethical duty and ethical consequence can also encourage auditors in the process of conducting ethical boundaries, including ethical duty-making and the result of the work presented in a way that will be relevant and credible to all. And this is related to moral consequentialism. Manuscript profile

Open Access Article

6 - Provide a successful evaluation model of public policy based on professional ethic
Sara Hajatpour karamolah daneshfard Mohammad Taban ghanbar amirnejad

Throughout the world, a variety of strategies are used to evaluate policies and reduce the intangible and intangible consequences of defective policies, in line with international approaches that propose policies and tools to improve the assessment of organizational pol More

Throughout the world, a variety of strategies are used to evaluate policies and reduce the intangible and intangible consequences of defective policies, in line with international approaches that propose policies and tools to improve the assessment of organizational policies for those organizations. In this study, several evaluation approaches have been presented by various scholars who try to improve the quality of implementation of policies and reduce dissatisfaction and tensions caused by their inaccurate evaluation. This study seeks to provide a desirable model for evaluating the .The research community was composed of two groups composed of experts in the field of non-random sampling method of selective type and for managers and stakeholders community, a multi-stage sampling method was used. It seems that the findings of the research and the proposed model have the potential to be proposed as a strategy for an appropriate and effective evaluation of policy makers in this field, as well as suggestions for effective ethical evaluation in the organization and subsequently improving the quality of policy implementation Public in that organization.implementation of public policies in the social welfare organization as a public non-governmental organization. Manuscript profile

Open Access Article

7 - Identification and validation of ethical principles and professional conduct of lawyers according to client
vali shirpour

20.1001.1.23833279.1399.10.39.6.8

The present study aimed to Identification and validation of ethical principles and professional conduct of lawyers according to clients. In this investigation, two methods of documentary and survey analysis have been used. The research community consists of: (a) Books, More

The present study aimed to Identification and validation of ethical principles and professional conduct of lawyers according to clients. In this investigation, two methods of documentary and survey analysis have been used. The research community consists of: (a) Books, references, and written and electronic resources in the field of law and attorney, which were reviewed in order to achieve the ethics and ethical codes of conduct of the attorneys at law; b) The second group consists of clients (those who have selected at least one time an attorney at the law) in Ardebil province. The sample society was 50 persons who were randomly selected from among the individuals referred to the courts in Ardebil, Meshkinshahr and Parsabad cities, which had a judicial case and attorney case. Data collectio tools were a form of taking notes and a researcher-made questionnaire. The reliability of the Cronbach's alpha formula was 0.83. To analyze the data obtained from the texts, qualitative and cognitive analysis was used to analyze the data from the questionnaire. Descriptive statistics and inferential statistics including one sample t-test were used. The results of the investigation showed that the most important ethics of attorneys include: observance of the limits of powers in the court, not disturb in the court session, pursuit the prosecution, honesty, protection of the clients' secrets, non-use of immoral ways, explicit declaration and clarity of the lawer' Honorarium Manuscript profile

Open Access Article

8 - The Role of Auditors' Social and Professional Responsibility Insurance on Audit Risk and Audit Quality Using the Delphi Approach and Structural Equations
Ali Khozain

20.1001.1.23833279.1399.10.39.10.2

This research investigates the role of auditors' social and professional liability insurance on the risk of reputation and quality of audit using the Delphi approach. One way to eliminate risk is to transfer risk, and since auditors may face some risks for various reaso More

This research investigates the role of auditors' social and professional liability insurance on the risk of reputation and quality of audit using the Delphi approach. One way to eliminate risk is to transfer risk, and since auditors may face some risks for various reasons, such as failures, professional liability insurance is at stake for them. This study was conducted using a Delphi approach based on 95 questionnaires completed by the auditors in 2018. Using by Structural Equations the results of the first hypothesis showed that independent auditors consider social and professional liability insurance to reduce the risk of their reputation and there is a negative and significant relationship between social insurance and professional liability insurance and the risk of auditors' reputation. The association with the second hypothesis of the results showed that social and professional liability insurance would reduce audit quality Manuscript profile

Open Access Article

9 - The Effect of the organization's ethical care devices on alerting about financial corruption in audit Institutions
Naser Eghbalifar ghodartallah talebnia hamedreza vakili fard

20.1001.1.23833279.1399.11.41.3.2

The purpose of this research is to test the impact of organization's ethical tools on the prevention of financial corruption in the audit firms. The necessity of establishing ethical care tools in the organization is to a point where many large organizations responded t More

The purpose of this research is to test the impact of organization's ethical tools on the prevention of financial corruption in the audit firms. The necessity of establishing ethical care tools in the organization is to a point where many large organizations responded to the legal and environmental pressures by forming a moral culture in their organizations. The present study is descriptive-survey and in time domain of 1395. The studied sample consisted of 330 interviewees among auditors working at the Audit Institutions of the Member of the Public Accountants Association and the Audit Organization. To assess the research hypotheses, the value of probability (T-value) obtained from the fit of the model was statistically significant in terms of parameters and using SPSS and AMOS software. The findings of the research showed that the audit firm's ethical support instruments on professional audit warning, the understanding of professional Iranian auditors from individual responsibility and the consequences of the questioning operation had a significant effect. Also, the findings of the research indicate that the audit firms 'ethical environment is not meaningful on the Iranian professional auditors' perceived costs of reporting. In other words, the findings show that the perception of Iranian professional auditors of individual responsibility for reporting, the understanding of Iranian professional accountants from reporting costs, the perception of Iranian professional auditors from the consequences of the questionable actions on the warning of professional auditors have a meaningful effect in Iran. Also, the results of mediator variables showed that the audit ethical care tools of institutions have a significant effect on the warning of professional auditors through the "taking responsibility for reporting on the individual" in Iran. Besides, the findings of the research showed that the audit firm's ethical care tools did not significantly affect the warning of professional auditors in Iran through the "perception of reporting costs". Manuscript profile

Open Access Article

10 - Assumptions of professional ethics of university faculty members with emphasis on Islamic sources
AbdOlhamid Farzaneh

20.1001.1.23833279.1401.12.48.4.8

The aim of this research is to prove the existence of pre - assumption of ethics of university instructors in religious teachings . for this purpose , by the method of library research and analysis and description of the verses of the qur an and the traditions of the in More

The aim of this research is to prove the existence of pre - assumption of ethics of university instructors in religious teachings . for this purpose , by the method of library research and analysis and description of the verses of the qur an and the traditions of the infallibles ( peace be upon them ) and viewpoints of the scholars , findings were obtained which showed that not only these assumptions are in accordance with the latest theories of the new sciences . the results of three groups were given the main hypothesis to enter the field of education that it can be successful in achieving educational and educational goals . these preconditions consist of elements and pre - assumptions including belief in the special efficiency of god , faith in the permanent supervision of god and revelation of truth in the judgment , the importance of purification and pre - assumption of knowledge including beginning of self and protection and strengthening of their scientific status , respecting the proper appearance , regularity and discipline , kindness with audiences and honesty and being a positive and positive role in achieving their educational and educational goals. Manuscript profile

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