Modeling of Ethical Development and Virtue in Health Area Accounting

Subject and Purpose:

 of the Article: Ethics has a special station in the studies of researchers. The present study examined the impact of individual, organizational, authentic leadership and psychological characteristics on a model for ethical development and virtue in health accounting. 

Research Method:

Standard questionnaire was used for this study. The statistical population is focused on financial managers, budget and their deputies and finance chief university of medical sciences (N=897) in 2019, out of which 269 questionnaires were collected and tested through structural equation modeling in AMOS software.

Research findings show that individual characteristics with a significant level (0.011) and authentic leadership characteristics with a significant level (0.004) lead to ethical development. Also, the characteristics of authentic leadership with a significant level (0.004) and psychological characteristics (four dark personality traits, five personality traits (NEO), moral intelligence and religious orientation) with a significant level (0.000) lead to virtue. In addition, organizational characteristics (job satisfaction, employment relationship, organizational responsibility, type of service) and psychological characteristics do not lead to ethical development and individual and organizational characteristics do not lead to virtue.

Attention to managerial and psychological characteristics is recommended in professional ethics. It is also possible to adopt executive mechanisms for the interaction between the leadership of the organization with its subordinates on the one hand and work interaction between employees on the other hand.