Investigating and Prioritizing Organizational Barriers to the Development of Professional Ethics (Case Study of Accountants of Executive organizations)

The increasing complexity of organizational operations has attracted the attention of managers and stakeholders of organizations and experts to the discussion of effective barriers to the development of professional ethics in the organization. In this regard, the present study has analyzed, identified and ranked the organizational barriers to the development of professional ethics.

This research is mixed in terms of research method and using a qualitative-quantitative approach. In the first stage, the qualitative method of content analysis and in the second stage, Delphi technique and survey method have been used. The statistical population of this study included 34 accountants and accounting deputies available to the Ministry of Economic Affairs and Finance. A simple random method was used to sample the statistical population. The number of research samples was calculated using Cochran's formula as 31 people. In order to analyze the data, the ranking of organizational barriers was done using repeated measure, paired t-test and mean tests to compare the effect of organizational barriers affecting the growth of professional ethics in the organization.

Ethical Considerations:

 Participants completed the questionnaires with the knowledge of the research objectives.

Based on the results, the most important obstacles identified in the organization were respectively amount; lack of performance appraisal and monitoring system t꞊4.35, cumbersome administrative regulations t꞊4.17 and lack of comprehensive and ethical payment system t꞊4.12.

In order to develop and institutionalize professional ethics, it is necessary for organizations, while reforming the performance appraisal and monitoring system, to review laws and regulations and eliminate unnecessary rules, and to develop a comprehensive and ethical system for financial and non-financial payments.