Moral values of organization based on business moral patterns and legal requirements for presenting model in tax administration
DOI:
https://doi.org/10.17162/au.v10i4.522Keywords:
Organizational Moral Values, Business Moral Patterns, Legal Requirements, Organizational Justice, Organizational Commitment, Social Responsibility of Organization.Abstract
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.Downloads
References
Adeniji, S., Osinbanjo, F. & Oludayo L. (2015). Effects of Workplace Ethics on Employees and Organisational Productivity in Nigeria, International Conference on African Development Issues (CU-ICADI): Social and Economic Models for Development Track, 24(3): 45-70.
Aghigh, A. (2016). Relationship between Some Ethical Variables and Organizational Health. Quarterly of Morality in Science and Technology, 16(3): 97-106.
Arianpour, M. & Mehrabi, N. (2016). Requirements and strategies of professional morality in higher education system. Journal of Morality in Science and Technology, 11(4): 1-7.
Baharifar, A. & Javaherifar, M. (2010). Investigating organization ethical consequences with organizational justice, organizational commitment and organizational citizenship behavior. Two Monthly of Police Human Development, 28(7): 63-77.
Cheng, Y. (2017). Anirban-Mukhopadhyay and Rom Y. Schrift, Do Costly Options Lead to Better Outcomes? How the Protestant Work Ethic Influences the Cost–Benefit Heuristic in Goal Pursuit. Journal of Marketing Research, 54(4): 636-649.
Chokprajakchat, S. & Nittaya, S. (2017). Implementation of the code of professional ethics for Thai civil servants. Kasetsart Journal of Social Sciences, 38(1): 129-135.
Dabagh, S. (2006). Position of ethical propositions in the organizational decision-making system. Ideation of ethical decision-making based on the Ross system, 16(2): 214-230.
Ismaili, M. & Rahimi-Aghdam, S. (2016). Role of ethical values in improving employee performance with emphasis on workplace spirituality. Quarterly of morality in science and technology, 11(2): 105-112.
James, C. & Miller, T. (2017). Codes of Ethics in Public Health, International Encyclopedia of Public Health (Second Edition), 9(2): 71-83.
Khayat-Moghaddam, S. & Tabatabai-Nasab, M. (2016). Components of Professional Morality in Management. Quarterly of Morality in Science and Technology, 6(2): 127-136.
Khodami, S. & Oslanloo, B. (2015). Designing a model of employee ethical behavior with emphasis on the role of organization ethical values. Quarterly of Morality in Science and Technology, 20(1): 320-327.
Khodayari-Zarnagh, R., Abbasi, M., Arablou, J., Mobaseri, K., Turani, S. & Esmaili, A. (2013). Investigating the Status of Ethical Values in Hospitals: A Survey in Educational Hospitals of Tehran in 2013. Journal of Bioethics, 10(3): 115-128.
Lee, Y., Joowon, C., Bo-young, M. & Barry J. (2014). Codes of ethics, corporate philanthropy, and employee responses. International Journal of Hospitality Management, 39(6): 97-106.
Mirabrahimi, A. & Habibzadeh, N. (2012). Ethical Values in Organizations, First Annual Conference on Modern Management Sciences, Gorgan, 29(2): 89-100.
Mohageran, B. & Shohudi, M. (2014). Modeling the Relationship between Professional Morality and Spirituality at Work with Social Responsibility among Nurses in Kermanshah Public Hospitals. Quarterly of Nursing Management, 19(7): 20-29.
Mousavi, M. & Arabshah-Karizi, A. (2014). Relationship between morality and organizational excellence. Journal of Morality in Science and Technology, 9(2): 1-11.
Piang-Tan, B. (2017). Noor Banu Mahadir Naidu, Zuraini Osman, Moral values and good citizens in a multi-ethnic society: A content analysis of moral education textbooks in Malaysia. The Journal of Social Studies Research, 40(5): 136-147.
Rahimnia, F. & Hoshyar, V. (2010). Impact of organizational justice on leaving job through josatisfaction. Journal of Modiriate Farda, (24): 23-42.
Razaq, S., Mushtaq, A., Sehrish, Z. & Wajeeha, R. (2013). The impact of ethical values on the corporate social responsibility in public sector of Pakistan. European Journal of Business and Management, 5(3): 296-310.
Salajeghe, S. & Sistani-Khanaman, F. (2010). Investigating the Relationship between Work Morality and Service Quality in Governmental Organizations, National Conference on Management and Leadership Challenges in Iranian Organizations, Islamic Azad University, Isfahan Science and Research Branch, 8(3): 69-85.
Shah-Ali, M., Rashidpour, A., Kavusi, I. & Etebarian, A. (2015). The pattern of implementation of professional morality in Iranian organizations. Urban Management, 39(8): 393-406.
Soltani, I. (2016). Role of Ethical Excellence Model in the Spiritual Development of Students and Educational Leaders, First National Congress on Community Empowerment in the Field of Sociology, Educational Sciences, and Social and Cultural Studies, 17(6): 178-190.
Stoeber, J. & Hongfei, Y. (2016). Moral perfectionism and moral values, virtues, and judgments: Further investigations, personality and individual differences, 88(3): 26-35.
Tota, I. & Shehu, H. (2012). The dilemma of business ethics. Procedia Economics and Finance, 40(2): 28-40.
Zameni, F. (2016). Investigating the relationship between managers’ development of ethical behavior and organizational health. Quarterly of Bioethics, 20(6): 47-66.
Published
How to Cite
Issue
Section
License
Copyright (c) 2020 Yousef Mehni, Saeed Sayadi, Masoud Pourkiani, Sanjar Salajegheh, Hojat Babaei
This work is licensed under a Creative Commons Attribution 4.0 International License.
- The authors retain their copyright but assign to the journal the right of the first publication, with the work registered under the Creative Commons attribution license, which allows third parties to use the published information as long as they mention the authorship of the work and that it was first published in this journal.
- Authors may make other independent or additional contractual arrangements for non-exclusive distribution of the version of the article published in this journal (eg, include it in an institutional repository or publish it in a book) as long as it clearly indicates that the work was first published in this journal.
- Authors are encouraged and advised to publish their work on the Internet (for example, on institutional or personal pages) before and during the review and publication process, as it can lead to productive exchanges and a greater and faster dissemination of the published work (see The Effect of Open Access).
