Valores morales de la organización basados en patrones morales comerciales y requisitos legales para presentar el modelo en la administración tributaria

Autores/as

DOI:

https://doi.org/10.17162/au.v10i4.522

Palabras clave:

Valores morales organizacionales, patrones morales de negocios, requisitos legales, justicia organizacional, compromiso organizacional, responsabilidad social de la organización.

Resumen

El propósito de esta investigación fue analizar y explicar los valores éticos de la organización basados en modelos éticos comerciales y requisitos legales para presentar un modelo en la Administración Tributaria de Kerman (Irán). La presente investigación es descriptiva y exploratoria, y de tipo combinado (cuantitativo, cualitativo). Por lo tanto, la orientación de esta investigación fue primero determinar e identificar los componentes de los valores éticos de la organización, además de revisar la literatura y los antecedentes de la investigación. El método de muestreo cualitativo exploratorio y el tamaño de la muestra debido a las limitaciones de acceso se consideran para esta etapa 11 personas. Este grupo incluye gerentes y empleados de la Administración Tributaria de Kerman. Según las estadísticas, hay 727 gerentes y empleados de la Administración Tributaria de Kerman. Debido a que el tipo de investigación requiere información de individuos específicos, es decir, tipos específicos de personas como gerentes (19) y empleados (708) que pueden proporcionar la información deseada en la investigación, fueron seleccionados como muestra estadística. La validez del cuestionario fue confirmada por análisis factorial exploratorio y confirmatorio y la confiabilidad del cuestionario fue confirmada por el alfa de Cronbach. En la presente investigación, los valores éticos incluyen justicia organizacional, compromiso organizacional, cultura moral empresarial y responsabilidad social de una organización. Los patrones de la moral del trabajo incluyen la moral profesional, la moral social y la moral individual, y los requisitos legales incluyen los servicios apropiados, la calidad de los servicios y la confianza. En el caso del modelo de medición de valores éticos basado en patrones éticos y requisitos legales en la provincia de Kerman, la correlación entre variables no es más de 0.9. Por lo tanto, no es necesario fusionarlos o eliminarlos. Además, todas las cargas de factor son mayores que 0.5, lo que indica que todas las dimensiones tienen una buena validez de factor. Con respecto al modelo estructural de valores éticos basado en patrones éticos y requisitos legales en la administración tributaria de la provincia de Kerman, la relación entre la variable de modelos éticos organizacionales y los valores morales empresariales es positiva y significativa. También existe una relación positiva y significativa entre la variable de requisitos legales y los valores éticos de la organización. The purpose of this research was to analyze and explain the organization's ethical values ​​based on ethical business models and legal requirements to present a model to the Kerman Tax Administration (Iran). The present investigation is descriptive and exploratory, and of a combined type (quantitative, qualitative). Therefore, the orientation of this research was first to determine and identify the components of the organization's ethical values, in addition to reviewing the literature and the research background. The exploratory qualitative sampling method and the sample size due to access limitations are considered for this stage 11 people. This group includes managers and employees of the Kerman Tax Administration. According to statistics, there are 727 managers and employees of the Kerman Tax Administration. Because the type of research requires information from specific individuals, that is, specific types of people such as managers (19) and employees (708) who can provide the desired information in the research, they were selected as a statistical sample. The validity of the questionnaire was confirmed by exploratory and confirmatory factor analysis and the reliability of the questionnaire was confirmed by Cronbach's alpha. In this research, ethical values ​​include organizational justice, organizational commitment, corporate moral culture, and social responsibility of an organization. Patterns of work morale include professional morale, social morale, and individual morale, and legal requirements include appropriate services, quality of services, and trust. In the case of the ethical values ​​measurement model based on ethical standards and legal requirements in the Kerman province, the correlation between variables is not more than 0.9. Therefore, there is no need to merge or remove them. Furthermore, all factor loads are greater than 0.5, indicating that all dimensions have good factor validity. Regarding the structural model of ethical values ​​based on ethical patterns and legal requirements in the tax administration of the Kerman province, the relationship between the variable of organizational ethical models and the corporate moral values ​​is positive and significant. There is also a positive and significant relationship between the variable of legal requirements and the ethical values ​​of the organization.

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Publicado

2020-08-26

Cómo citar

Mehni, Y. ., Sayadi, S. ., Pourkiani, M. ., Salajegheh, S. ., & Babaei, H. . (2020). Valores morales de la organización basados en patrones morales comerciales y requisitos legales para presentar el modelo en la administración tributaria . Apuntes Universitarios, 10(4), 411 - 426. https://doi.org/10.17162/au.v10i4.522