code of ethics

The purpose of this article is to examine the role of religion in the code of ethics. The origin of the code of ethics in our society is religious beliefs. The life of Muslim employees is to examine the effects of Islamic values ​​on the organizational behavior of employees. This research is applied in terms of quantitative-qualitative method and in terms of purpose, which seeks to identify the factors and indicators that have played a role in the code of ethics of employees derived from Islamic teachings by using a survey method. The tool used to collect data in this survey was a questionnaire that was prepared based on the literature related to the code of ethics of employees derived from Islamic teachings. After reviewing and confirming the validity and reliability, the questionnaire was designed online and sent to researchers and specialists in the field of management via email and mobile phone. The statistical sample is 384 employees in the cities of Zabol, Zahedan, and Khash. The results of exploratory analysis using Amos software in this study confirmed three categories of religious values ​​(including the components of faith and belief), moral values ​​(justice, honesty, confidentiality and trustworthiness, altruism and kindness), and personal values ​​(responsibility, conscientiousness, reporting).

The purpose of this research is to model the relationship between the moral code derived from Islamic teachings and performance with the mediating variable of employees' perception. The current research is applicable in terms of purpose, and survey type in terms of nature and method. The statistical population of the present study includes the employees of Sistan and Baluchistan province as many as 48011 thousand people. The collection tool in the current research includes the organizational equality perception questionnaire by Astron (2015). The reliability of the research was checked and confirmed using Cronbach's alpha criterion in SPSS software. AMOS software was used to fit the conceptual model of the research. The results of the exploratory analysis confirmed the mediating role of employees' perception in the effect of the moral charter derived from Islamic teachings on organizational performance. The results show that the code of ethics derived from Islamic teachings has a positive and significant effect on organizational performance (β=0.247, p-value<0.05), and the (partial) mediating role of employees' perception on the relationship between moral code derived from Islamic teachings and organizational performance was confirmed.

Professional ethics encompass the principles and standards of conduct that guide the decisions and practices of professionals in the respective fields and should be compatible with the nature and requirements of the job. This article was written to design a military code of ethics based on the ethical teachings of Ferdowsi's Shahnameh.

This applied research has been conducted with a qualitative approach and thematic analysis strategy. The information sources of the research include the ethical teachings of Ferdowsi's Shahnameh related to the military, which were selected purposefully and analyzed and reported through the thematic network tool.

The ethical principles and teachings identified and extracted are integrated into five broad themes: basic beliefs, interpersonal ethical principles, the value-based principles of the militaristic profession، Ethical behavior (how to interact with people militaries), and ethics principles in battle.

This research extracted the teachings of military ethics from one of the best works of Iranian national culture and added to the existing knowledge in this field. The promotion and practice of these ethical principles by cultural practitioners of military organizations can strengthen the military's intellectual, belief, moral, and behavioral foundations.

One of the characteristics of a good administration is the establishment of a professional ethics system; Because one of the most important rights of the country in the administrative system of any country is to respect the rights of citizens in public institutions by providing quality services in the form of behavioral standards. Furthermore, in paragraph (10) of the third principle Constitution, the government is required to establish a correct administrative system and the rights in various cases according to the principle (20) of the Constitution are the highest rights of the country. These legal duties of the employees towards the people of the nation, in addition to the above-mentioned basic requirements and the Alevi doctrines, which are detailed in various letters from sentences (27) and (53) of Nahj al-Balagha, are in accordance with Article (8) of the Act Addition to the Anti-Corruption Convention (Merida Convention), Articles (25) and (90) Public service management Act (2007) and Article (7) of the Act on Improving the Health of the Administrative System and Combating Corruption (2011) as the tasks of all three. The authority and even special institutions handling public affairs have been emphasized. In this article, while explaining what this concept is, the author analyzes and develops the legal system in this regard with a descriptive-analytical method. This ethical system is done through "taking an oath" and "signing a charter of professional ethics" that must be trained, monitored and held accountable. How to realize this in Iran's legal system is developing and growing, starting from the Executive Regulations (1) Article (25) of the Civil Service Management Law (2018) and with numerous developments that are a permanent place of discussion to " The regulations for the promotion of professional ethics in the administrative system" (2023) have been reached

The charter of research ethics is a set of ethical codes and guidelines that outline the ethical limits of research components. The main function of these ethical charters and guidelines is to help students, professors, researchers, and research ethics boards for the ethical realization of research projects and activities, as well as helping the process of evaluating and making appropriate ethical choices with actual and potential ethical challenges in all stages of research. The main issue of this research plan is how to compile and develop ethics charters in research. Therefore, firstly, the nature and function of ethics charters in research were examined, and then, by collecting 36 criteria, a normative framework for the compilation and development of research ethics charters was proposed and presented. These criteria deal with the development and implementation of ethics charters in research from the three perspectives of design and compilation (with 20 criteria), implementation and monitoring (with 9 criteria), and education and promotion (with 7 criteria). In the end, in accordance with this framework of norms and 36 criteria, from the three perspectives mentioned, the "Research Ethics Codes of the Ministry of Science, Research and Technology of Iran" was criticized and examined. This research has been realized in two steps: in the first step, through the library method, the nature and function of research charters and codes of ethics were investigated, as well as the study of numerous sources and references to identify effective criteria in the compilation and development of research ethics charters. Then, a normative framework was proposed for compiling and developing ethics charters in research. This framework was surveyed, validated and finalized by a focus group of experts in this field. In the second step, the "Research Ethics Codes of the Ministry of Science, Research and Technology of Iran", as the only official research ethics charter whose implementation has been notified to the universities and research institutes of that ministry, were criticized and examined in accordance with the criteria and normative framework obtained in the first step. Based on this, the final achievements of this research plan are: 1) introduction and proposal of a normative framework for compiling ethics codes in research, and 2) critical evaluation and review of the "Research Ethics Codes" and suggestions for form and content revision in the compilation and development it.

Considering that professional commitment is defined as a person's sense of belonging to the profession and acceptance of the ethical principles and goals of the profession, it can affect the accounting principles that are related to ethics. At the same time, the code of ethics prevents unethical behavior as an effective mechanism. Therefore, the current study examines the mediating role of the code of ethics on the relationship between professional commitment and ethical principles of accounting.               

The method of this research is descriptive and correlational. 328 people were selected from the community of executive and financial managers at high and middle levels using available sampling method. The study tool is a questionnaire. SPSS and Smart PLS3 software and structural equation methods were used for data analysis.

The results show that the professional commitment of accountants in business has a positive and significant effect on the application of accounting ethical principles in practice. Also, the code of ethics has a direct and indirect effect on the application of ethical accounting principles.

ethical principles of accounting including; Honesty and integrity, objectivity, competence and professional care, confidentiality and professional conduct, have an effect on the quality of financial information and their fair presentation, and these principles are also influenced by the professional obligations of accountants and financial managers and the code of ethics. Therefore, paying attention to the code of ethics and professional obligations should be considered by policymakers and observers.

This research aims to analyze comparatively the ethical documents of top universities in the Islamic world and in the non-Islamic world. The research community consists of the top 100 universities in the world and the top 100 universities in the Islamic world. This study adopts full count sampling, documentary and library study methods, and benchmarking methods for national and international successes. According to the findings, top universities around the world (100%) deal with moral documents more than top universities in the Islamic world do. It is worth noting that there is no special single procedure for expressing the contents of moral documents. In the moral documents, individuals’ commitment to university receives much more attention than the university’s commitment to individuals. This study offers suggestions for producing a comprehensive moral document appropriate for Islamic countries’ universities.

The purpose of this study is to investigate the effect of the components of ethical programs of companies on reducing the unethical behavior of accountants. Therefore, the impact of the components of punishment, monitoring, internal reporting, code of ethics, ethics support service and ethics training on the unethical behavior of accountants was investigated. The statistical population of this research is accountants and financial employees of manufacturing companies in Isfahan province in 2022, and the data collection tool is questionnaire. Structural equation method with partial least squares approach was used to test research hypotheses and SmartPLS 3 software was used for data analysis. The results show that the components of monitoring, punishment, code of ethics, ethics support service and ethics training have negative and significant effect on reducing the unethical behavior of accountants, and the effect of the internal reporting component on reducing the unethical behavior of accountants is negative but insignificant. Also, the difference between the components of ethical programs of companies on reducing the unethical behavior among subgroups of female and male accountants was investigated, indicating a significant difference in the relationship between ethics support service and unethical behavior between female and male accountants. The results of this research show that in general, companies can reduce unethical behavior in accountants by implementing ethical programs.

With the emergence of information and communication and the expansion of the Internet and social networks, the activism of Shia clergy has entered the technological scene under the name of virtual activism. Virtual activism takes place in the context of virtual space and social networks between the actor and the audience. The active networks of clerics with their audience, which is carried out with the goal of delivering the message of religion in the context of social networks, is called the Congress of Social Doors Clergy. Clergy activism in social networks is not an unconditional practice, but requires ethical principles and regulations.This article seeks to identify and examine the most important examples of the implementation of ethical principles as a code of ethics in the activism of the clergy in social networks. is considered. Research information has been collected by induction and observation of actors and interpreted with the help of documentary sources.

Producers and promoters of content in cyberspace, due to their particular activity in cyberspace, which in a way forms the main infrastructure of other cyber activities of users of virtual content, have a special place in the direction of making cyberspace an ethical space. The important issue is to explain the requirements of ethical adherence and ethical behavior of producers and promoters of content in cyberspace. If the issue is not explained, the ethical behavior of these people and as a result, the moralization of cyberspace is impossible and unattainable. The purpose of this research is to answer the questions that are related to the value bases of the actions and moral responsibilities of the producers and promoters of content in cyberspace and information and communication technologies. From the perspective of the revealed teachings of Islam, the principles and moral values in the field of content production and promotion in the virtual space are: truth and honesty, attention to the affairs of others and service, responsibility and conscientiousness, trustworthiness and respect for the rights of others, increasing knowledge, avoiding the spread of prostitution. , protecting the environment and avoiding rumours. The research method in terms of collecting information, is library and field observation of cyberspace and in terms of presenting information in an analytical form and in terms of the purpose is practical.

Today, advertising plays a key role in commercial transactions of goods and services, including accounting services and auditing. In order to regulate and protect the rights of the parties to the transaction, ethical codes have been developed for this purpose in different countries. Accordingly, In this study, first, the historical journey of developing professional behavior in Iran and changing attitudes towards advertising and marketing in the audit profession are compared with 9 other countries (UK, USA, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India and Hong Kong).Then, the impact of ethical ideologies (including relativism and Machiavellianism) on auditors who are members of the Iranian Society of Certified Public Accountants on their attitudes toward unethical marketing methods was examined in a quantitative-descriptive correlational study. The data of this study were collected in 2020 using the standardized questionnaire collected from 162 auditors who are members of the Iranian Society of Certified Public Accountants. They were randomly selected from the community of 701 people. The results of this study show that the two variables of relativism and Machiavellianism (opportunism) have a positive effect on auditors' attitudes towards using unethical marketing methods

This research aims to benchmark (national and international) experiences in the field of professional ethics documents at universities and provides solutions to improve it. The study population consisted of 100 top universities in the world (based on the Shanghai ranking) and 539 universities in Iran. Of these, 59 universities in Iran and 100 universities abroad have professional ethics documents. Therefore, the sampling method of this study is complete. This research is qualitative and has benefited from the methods of documentary, library studies, benchmarking and best practice. The research findings show that at present, at universities of Iran and even the worldchr('39')s top universities, more attention is paid to ethical commitment. The code of ethics has been neglected. Indeed, universities that have professional ethics documents do not have integrity in their content. On the other hand, the findings indicate that the comprehensive ethics document at universities has created a unified approach to implementing ethics in universities, which leads to better and more effective management and interaction and, in general, a better implementation of professional ethics at the university. Therefore, it is necessary that the chief and manager of the university pay more attention to the development of a comprehensive ethics document for universities. Finally, based on the study of theoretical foundations, the history of research and benchmarking and best practice has been prepared some ways to develop and improve the professional ethics documents at universities.

This paper examines attitudes towards police ethics and integrity using the responses of police officers and support staff to some ethical dilemmas via an online questionnaire. The aim of the study was to explore potential connections between respondents’ beliefs about the seriousness or type of misdemeanour and their likelihood of reporting the behaviour. Using a series of scenarios, we explore professional ethics and integrity by analysing the evidence from our survey of around 1,500 police officers, police community support officers (PCSOs) and police support staff. Throughout, we aim to show which of the scenarios were considered the most ‘serious’, which are more likely to be reported, and offer some suggestions as to why the ‘blue code’ is significant. The findings suggest the persistence of a reluctance to report some misdemeanours; of the 10 scenarios created for the survey, there was a great deal of certainty around the reporting theft of cash, but respondents were less likely to report a colleague keeping a ‘found’ watch. Accessing the Police National Computer without due authority was seen as relatively ‘serious’ and covering up for a drink-driving colleague and use of excessive force were both likely to be reported. We discovered ambiguities in responses around sexual touching of a colleague in an office setting, but a lower level of concern regarding an officer who forms a romantic relationship with a victim of crime who he met in a professional setting. Respondents expressed distrust in the force’s anonymous messenger system, set up for reporting a colleague’s behaviour without revealing their own identity and said they could treat a whistle-blower with respect or caution, depending on the circumstances of the individual case.

The present study investigates the relationship between the personality types of the auditors and their degree of adherence to audit code of ethics. This research is descriptive in terms of the methodology, and in terms of relation with the environment is a behavioral research. In this research, the personality types use the Five-factor Personality Model (NEO-PI) to identify personality types as Neuroticism, Extraversion, Openness, Agreeableness, Conscientiousness. Also, in the Code of ethics section, a researcher made questionnaire has been investigated. Data were collected based on Likert scale and analyzed using Excel, SPSS software and Spearman and Pearson statistical tests. The results of the research indicate that the personality type " Agreeableness " is most closely related to the degree to which the auditors adhere code of ethics; other characteristics with equal number of replies are in the next category. Also, in general, in terms of the extent to which auditors adhere to code of ethics, professional performance, and independence, they are most closely associated with the types of auditors' personalities; secrecy, honesty, integrity, and professional conduct are in the next category, respectively.

In 1999, the World Tourism Organization came up with a global code of ethics for tourism that was to be implemented and observed by the tourism industry. In recent decades, we have witnessed more attention being given to such issues in the field of tourism. The religion of Islam has also addressed the responsibilities and etiquette of travelers in its teachings, in order to ensure that aside from mere recreation, a person’s travels should also incorporate a spiritual and educational element. In this article, through a study of Islamic religious texts, that which has been mentioned in relation to the subject of travel has been collected and categorized, in order to present the Islamic code of ethics for tourism for travelers. In the ethical code of travelling in Islam, we see a variety of issues addressed, such as loyalty, avoidance of solo travelling, kindness, secrecy etc. and in addition to paying attention to these matters, the traveler is expected to perform certain duties before, during and after his journey. In the religion of Islam, any type of travel which brings harm to others is forbidden, and unbelievers and animals should also be shown affection by travelers, all of which reflects the complete awareness and importance that Islam gives to both the worldly and otherworldly aspects of the lives of believers.

The aim of this study was to design codes of ethics for the physical education managers of Iran’s armed forces.
This was an applied research work based on goal, exploratory by type and field study by the data gathering method. The statistical population included the physical education managers of Iran’s armed forces (N = 560) according to the Morgan statistical samples estimated (n = 234) using the stratified random sampling method. In order to collect data, a researcher-made questionnaire was used. The content validity was approved by the Lawshe test (CVR = 0.84) using Cronbach's alpha, the reliability of which was approved (α = 0.83). For statistical analysis, the exploratory and confirmatory factor analyses were used.
The results of the exploratory and confirmatory analyses revealed that codes of ethics could be explained and fitted in six categories including the behavior toward law, team work, honesty in speech and justice in behavior, financial responsibility, and professional behavior and deontology. Also all factors had significant positive relations with the concept of code of ethics of managers of armed forces.
According to the findings, it is recommended to the physical education managers of Iran’s armed forces to behave their subordinates and clients according to the developed codes of ethics.