Volume 31, Issue 1 (3-2024)
RJMS 2024, 31(1): 1-10 |
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Research code: 01
Ethics code: 01
Clinical trials code: 01
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Malaki khoshkbijari A, Zabihi A, Rezaei Rad M. Investigating the Effect of Professional Ethics on the Psychological Well-Being of Accountants. RJMS 2024; 31 (1) :1-10
URL: http://rjms.iums.ac.ir/article-1-8872-en.html
URL: http://rjms.iums.ac.ir/article-1-8872-en.html
Department of Accounting, Sari Branch, Islamic Azad University, Sari, Iran , azabihi95@yahoo.com
Abstract: (228 Views)
Background & Aims: Psychological well-being includes various dimensions of mental health, such as job satisfaction, self-confidence, sense of belonging, and purposefulness at work, and has a significant impact on the quality of life of the individual and the productivity of the organization. Accountants, as one of the job groups with heavy responsibilities and high sensitivity, are directly affected by these factors. They must manage sensitive and complex activities with care, honesty, and compliance with financial laws. Therefore, psychological tensions and pressures caused by accuracy and accuracy at work, along with organizational expectations and legal requirements, cause accountants to face psychological challenges more than other jobs. These challenges may lead to increased stress, burnout, and even psychological and moral conflicts, all of which affect the mental health and productivity of accountants. Considering the nature of professional ethics in an accounting system and attention to psychological well-being, the study aimed to investigate the effect of professional ethics on the psychological well-being of accountants.
Methods: The statistical population of this descriptive-correlation study included all certified accountants of Iran Khodro Company, whose number was 10,000 according to the inquiry of Iran Khodro Company and they were working in 1403. The sample size was 373 people selected through Cochran's formula, using the random sampling method. In this study, to collect data, standard questionnaires on the professional ethics of Cadozir (2002) and psychological well-being (1980) were used. Analysis of data was done using statistical software (SPSS) and Imus software.
Results: The results showed that the coefficient of the standard path between the variable of professional ethics and psychological well-being was equal to 0.72, which shows the effect of professional ethics on psychological well-being. Also, the value of the t statistic is approximately equal to 8.517, which, in addition to being greater than the borderline value of 1.96, is also greater than 2.58. As a result, it can be accepted with at least 95% confidence that there is a significant relationship between professional ethics and psychological well-being. According to Figure No. 1, you can see the factor loadings of each of the components of the variables. The value of the coefficient of determination is a number between zero and one, the closer it gets to one, the greater the amount of variance explanation. It is called the estimation of t coefficients. The model in the mode of t coefficients or the mode of significance shows the values of the t statistic, which are used to judge the significance of relationships. In such a way that if the values of t statistic are between +1.96 and -1.96, the coefficients are not significant and lead to the rejection of the research hypotheses, and in the case that they are outside this limit, they are significant.
Conclusion: According to the results of this study, it can be said that accountants act with more confidence in their decisions when adhering to ethical principles. Adherence to ethical principles is beneficial for accountants in two ways: firstly, it reduces the psychological pressure caused by moral conflicts or difficult decisions, because accountants no longer have to conflict between their job requirements and their moral values; Second, compliance with ethical principles creates a sense of commitment and loyalty towards the profession and organization, and as a result, it is effective in reducing stress and increasing job satisfaction. These findings also indicate that when accountants deal with clear and reliable ethical standards in the work environment, they feel more relaxed and secure and are less psychologically stressed. This type of ethical environment and adherence to professional principles prevents problems such as chronic stress, anxiety, and job burnout because accountants focus on fulfilling their responsibilities with clear and ethical principles instead of trying to comply with unethical requests or unnecessary pressures. These results highlight the importance of creating and promoting ethical frameworks in accounting work environments, as such frameworks not only enhance the mental health and well-being of accountants, but also help organizations increase productivity, reduce financial errors, and increase trust and transparency. Compliance with professional ethics in the workplace not only helps improve mental health and individual performance but also plays an important role in strengthening professional communication and a sense of belonging among employees. When accountants work in an environment where ethical principles are well respected and justice is evident in decisions, they feel more secure and respected for their work. This leads to a stronger sense of trust and loyalty towards the organization, as they are confident that the work environment supports them as professionals and recognizes their ethical values. In such an environment, accountants feel that the organization cares about their professional values and principles, and this strengthens their job commitment and motivation. On the other hand, the sense of trust and belonging that arises as a result of observing professional ethics, causes accountants to enjoy more empathy and support. This kind of empathy, especially in the face of challenges and work pressures, helps accountants to distance themselves from the feeling of isolation and exhaustion and to be more confident about their place in the organization and their abilities. In this case, working relationships also improve because people are in an environment where shared values and ethical standards are accepted as organizational principles. This type of fair work environment based on ethical principles creates a positive atmosphere in the organization where accountants and other employees are encouraged to cooperate, consult, and help each other instead of unhealthy competition and individualism.
Methods: The statistical population of this descriptive-correlation study included all certified accountants of Iran Khodro Company, whose number was 10,000 according to the inquiry of Iran Khodro Company and they were working in 1403. The sample size was 373 people selected through Cochran's formula, using the random sampling method. In this study, to collect data, standard questionnaires on the professional ethics of Cadozir (2002) and psychological well-being (1980) were used. Analysis of data was done using statistical software (SPSS) and Imus software.
Results: The results showed that the coefficient of the standard path between the variable of professional ethics and psychological well-being was equal to 0.72, which shows the effect of professional ethics on psychological well-being. Also, the value of the t statistic is approximately equal to 8.517, which, in addition to being greater than the borderline value of 1.96, is also greater than 2.58. As a result, it can be accepted with at least 95% confidence that there is a significant relationship between professional ethics and psychological well-being. According to Figure No. 1, you can see the factor loadings of each of the components of the variables. The value of the coefficient of determination is a number between zero and one, the closer it gets to one, the greater the amount of variance explanation. It is called the estimation of t coefficients. The model in the mode of t coefficients or the mode of significance shows the values of the t statistic, which are used to judge the significance of relationships. In such a way that if the values of t statistic are between +1.96 and -1.96, the coefficients are not significant and lead to the rejection of the research hypotheses, and in the case that they are outside this limit, they are significant.
Conclusion: According to the results of this study, it can be said that accountants act with more confidence in their decisions when adhering to ethical principles. Adherence to ethical principles is beneficial for accountants in two ways: firstly, it reduces the psychological pressure caused by moral conflicts or difficult decisions, because accountants no longer have to conflict between their job requirements and their moral values; Second, compliance with ethical principles creates a sense of commitment and loyalty towards the profession and organization, and as a result, it is effective in reducing stress and increasing job satisfaction. These findings also indicate that when accountants deal with clear and reliable ethical standards in the work environment, they feel more relaxed and secure and are less psychologically stressed. This type of ethical environment and adherence to professional principles prevents problems such as chronic stress, anxiety, and job burnout because accountants focus on fulfilling their responsibilities with clear and ethical principles instead of trying to comply with unethical requests or unnecessary pressures. These results highlight the importance of creating and promoting ethical frameworks in accounting work environments, as such frameworks not only enhance the mental health and well-being of accountants, but also help organizations increase productivity, reduce financial errors, and increase trust and transparency. Compliance with professional ethics in the workplace not only helps improve mental health and individual performance but also plays an important role in strengthening professional communication and a sense of belonging among employees. When accountants work in an environment where ethical principles are well respected and justice is evident in decisions, they feel more secure and respected for their work. This leads to a stronger sense of trust and loyalty towards the organization, as they are confident that the work environment supports them as professionals and recognizes their ethical values. In such an environment, accountants feel that the organization cares about their professional values and principles, and this strengthens their job commitment and motivation. On the other hand, the sense of trust and belonging that arises as a result of observing professional ethics, causes accountants to enjoy more empathy and support. This kind of empathy, especially in the face of challenges and work pressures, helps accountants to distance themselves from the feeling of isolation and exhaustion and to be more confident about their place in the organization and their abilities. In this case, working relationships also improve because people are in an environment where shared values and ethical standards are accepted as organizational principles. This type of fair work environment based on ethical principles creates a positive atmosphere in the organization where accountants and other employees are encouraged to cooperate, consult, and help each other instead of unhealthy competition and individualism.
Type of Study: Research |
Subject:
Clinical Psychiatry
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