چکیده:
The present research was conducted with the aim of identifying the components of social responsibility and professional ethics of employees. This study was a mixed-method (qualitative and quantitative) cross-sectional study. The research population in the qualitative section consisted of 30 experts and in the quantitative section 100 accounting employees, who were selected using purposive sampling. For data collection, researcher-made questionnaires for social responsibility (36 items) and professional ethics (72 items) were used. Face and content validity of the tools were confirmed by experts, and the reliability of the social responsibility and professional ethics questionnaires was calculated using Cronbach's alpha as 0.80 and 0.85, respectively. Data were analyzed using exploratory factor analysis with SPSS-16 software. The findings showed that social responsibility has four components: responsibility development, community awareness of responsibility, increased promotion for responsibility, and gaining trust for responsibility; and professional ethics has six components: accountability, responsiveness, justice, work commitment, honesty, and patience and forbearance. The results indicated that the responsibility development component had the greatest impact on social responsibility, and the accountability component had the greatest impact on professional ethics. The four components of social responsibility were able to explain 72.34 percent of social responsibility, and the six components of professional ethics were able to explain 79.80 percent of professional ethics.
خلاصه ماشینی:
The findings showed that social responsibility has four components: responsibility development, community awareness of responsibility, increasing promotion for responsibility, and gaining trust for legitimacy; and professional ethics has six components: accountability, responsiveness, justice, work commitment, honesty, and patience and forbearance.
Marzuki, Subramaniam, Cooper & Dellaportas 1 (2017), in a study, concluded that the most important components of professional ethics included spirituality, positive attitude, support from colleagues, and support from managers.
Reviews indicate that while research has been conducted on social responsibility and professional ethics, few studies have been carried out with the aim of identifying their components.
Furthermore, the results of studies aimed at identifying the components of social responsibility and professional ethics differ from one another; therefore, this research attempts to identify their components in a coherent manner based on the background of the factors affecting them.
Additionally, managers and employees must possess the characteristics of social responsibility and professional ethics for organizational success, and to improve these characteristics, their components must first be identified and then improved.
Consequently, the present research was conducted with the aim of identifying the components of social responsibility and professional ethics of employees.
Results of factor analysis for identifying and ranking the components of professional ethics, the number of items, their factor loading amount and the percentage of explained variance in employees (Refer to the page image) Based on the results of Table 3, professional ethics consists of six components: accountability, responsiveness, justice, work commitment, honesty, and patience and forbearance, where each component has 12 items.
Therefore, the present research was conducted with the aim of identifying the components of social responsibility and professional ethics of employees.
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