Examining the relationship between work ethic patterns and organizational ethical values with the structural equation modeling approach

Document Type: Original Article


The ethical climate is important for organizations and it impacts the ethical behavior of employees. Non-compliance with some ethical standards by employees has caused a lot of worries in governmental and non-governmental sectors. Considering the importance of the topic, the goal of this paper is to examine the relationship between work ethic patterns and organizational ethical values. Considering the purpose, the present study is applied, regarding nature, it is descriptive, and in terms of method, it is of survey type. The statistical population includes 1) Managers and experts in the field of ethics (organizational ethics), that were used to identify the desired components.11 people were considered through the non-probability sampling method. 2) 727 of managers and employees of the Tax administration of Kerman Province, were used in the pattern testing process. They were selected by stratified sampling method. A questionnaire (identified from theoretical foundations and interviews) was used to collect the required data. The questionnaire of the organization's ethical values ​​ included 17 questions, and four components of organizational justice, organizational commitment, organizational ethics culture, and social responsibility of the organization. The questionnaire related to organizational ethics patterns included 9 questions and three components of professional ethics, social ethics, and individual ethics. The content validity of the questions was confirmed by experts. Cronbach's alpha coefficient of research variables was also estimated to be higher than 0.7, indicating the internal coordination of the items and confirming the reliability. Data analysis was performed using the structural equation modeling method using Imus software. The results revealed that at the level of significance less than 0.05, the relationship between social ethics (0.61), professional ethics (0.32), individual ethics (0.76), and organizational ethical values ​​in the tax affairs administration was positive and significant.


Volume 3, Issue 2
Winter and Spring 2019
Pages 122-132
  • Receive Date: 27 July 2019
  • Revise Date: 27 August 2019
  • Accept Date: 27 October 2019