An Investigation of the Impact of Social Capital on Social-Organizational Accountability With an Emphasis on Business Ethics

Nowadays, the accountability to the social needs of the society and the consideration of moral disciplines are the necessities that the organizations need to have in order to increase their legitimacy. This would be possible in the light of social capital development of the organization. In this respect, the present research aimed to study the effect of social capital on the social accountability with an emphasis on the role of business ethics. The study is an applied descriptive- correlational research. The statistical population of the research included the managers and employees of the private bank branches of Ilam province. All in all, 203 members were selected from among them as the sample using simple random sampling method. The standard questionnaire was used for collecting data. The statistical analyses of the data were done by structural equation modeling after the confirmation of their reliability and validity., In addition to the confirmation of the research model fitness, the findings revealed that the social accountability was directly affected by social capital level and business ethics. Furthermore, it was found that the social accountability influenced indirectly the social accountability through business ethics. Accordingly, the bank managers can use the social capital concepts and business ethics to facilitate and encourage social accountability in their organizations.