The Model of Virtue in Health Area Accounting with Emphasis on the Mediating Role of Ethical Development

In this study, by examining the impact of individual, organizational, authentic leadershipand psychological characteristics, a model for virtue in health area accounting by emphasizing the mediating role of ethical development is presented.

For this study, theme analysis and standard questionnaires were used. The statistical population is focused on financial managers, budget and their deputies and finance chiefs of Iran university of medical sciences (N=897) in the year 2019, out of which 269 questionnaires were collected and tested through structural equation modeling in AMOS software.

We showed that personality characteristics with a significant level (0.039), authentic leadership characteristics including self-awareness, communication transparency, internalized ethical perspective and balanced information processing, (0.015) and psychological characteristics including reward mechanisms and moral intelligence (0.013), through mediating variable of ethical development, lead to virtue (positive and meaningful) in health area accounting. In addition, organizational characteristics (job satisfaction, employment relationship, organizational responsibility, and type of service) and psychological characteristics (quadratic dark personality traits, five personality traits, and religious orientation) do not lead to virtue in health area accounting through the mediating variable of ethical development. Also according to the fit indices, the developed model has favorable fit.

Special attention is paid to individual, authentic leadership and psychological characteristics in fostering the ethical behavior of employees and the need for policymakers to focus on enhancing these characteristics in drafting professional ethics codes.