Razi Journal of Medical Sciences

fa بررسی تأثیر اخلاق حرفه‌ای بر بهزیستی روان‌شناختی حسابداران Investigating the Effect of Professional Ethics on the Psychological Well-Being of Accountants روانشناسی بالینی Clinical Psychiatry پژوهشي Research <div style="text-align: justify;">زمینه و هدف: با توجه به ماهیت اخلاق حرفه‌ای در یک سیستم حسابداری و توجه به بهزیستی روانشناختی، هدف مطالعه بررسی تأثیر اخلاق حرفه‌ای بر بهزیستی روان شناختی حسابداران بود. روش کار: جامعه آماری این مطالعه توصیفی- همبستگی بود شامل کلیه حسابداران خبره شرکت ایرانخودرو بود که تعداد آن 10000 نفر بنا بر استعلام از کارگزینی شرکت ایران خودرو بوده و در سال 1403 مشغول به کار بودند. حجم نمونه از طریق فرمول کوکران تعداد 373 نفر، به روش نمونهگیری تصادفی در دسترس انتخاب شدند. در این مطالعه به منظور گرداوری داده‌ها از پرسشنامه‌های استاندارد اخلاق حرفهای کادوزیر (2002) و بهزیستی روانشناختی (1980) استفاده شد. تجزیه و تحلیل داه‌ها با استفاده از نرمافزار آماری (SPSS) و نیز نرم افزار ایموس، صورت گرفت. یافته‌ها: نتایج نشان داد مقدار ضریب مسیر استاندارد بین متغیر اخلاق حرفه‌ای و بهزیستی روان‌شناختی برابر با 72/0 بوده که نشان از تأثیر اخلاق حرفه‌ای بر بهزیستی روان‌شناختی دارد. همچنین مقدار آماره t تقریباً برابر با 517/8 بوده که این مقدار علاوه بر بزرگ‌تر بودن از مقدار مرزی 96/1 از 58/2 نیز بزرگ‌تر می‌باشد. در نتیجه می‌توان با حداقل 95 درصد اعتماد پذیرفت که بین اخلاق حرفه‌ای بر بهزیستی روان‌شناختی رابطه معناداری وجود دارد. نتیجه‌گیری: به طور کلی می‌توان نتیجه گرفت که رعایت اخلاق حرفه‌ای تأثیری مثبت و معنادار بر بهزیستی روان‌شناختی حسابداران دارد. از این رو، سازمان‌ها می‌توانند با تکیه بر این یافته‌ها، راهکارهایی را برای تقویت ارزش‌های اخلاقی و ایجاد محیط کاری مثبت تدوین کنند تا هم بهره‌وری و کیفیت عملکرد حسابداران و هم پایداری و موفقیت بلندمدت سازمان افزایش یابد.  </div> <div style="text-align: justify;">Bakcground & 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.  </div> اخلاق حرفه‌ای, بهزیستی روان شناختی, حسابداران Professional Ethics, Psychological Well-Being, Accountants 1 10 http://rjms.iums.ac.ir/browse.php?a_code=A-10-8376-1&slc_lang=fa&sid=1 Arameh Malaki khoshkbijari آرامه ملکی خشک‌بیجاری 3900319475328460090090 0009-0005-3388-7474 No Department of Accounting, Sari Branch, Islamic Azad University, Sari, Iran دانشجو دکتری، گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران Ali Zabihi علی ذبیحی azabihi95@yahoo.com 3900319475328460090091 3900319475328460090091 Yes Department of Accounting, Sari Branch, Islamic Azad University, Sari, Iran استادیار گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران mojtaba Rezaei Rad مجتبی رضایی راد mojtabarezaeirad@yahoo.com 3900319475328460090092 3900319475328460090092 No Department of Educational Technology, Sari Branch, Islamic Azad University, Sari, Iran استادیار گروه تکنولوژی‌ آموزشی، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران