Identifying Dimensions, Components, and Indicators of Professional Ethics for Managers in Small and Medium-Sized Enterprises

Abstract

This study aimed to identify the dimensions, components, and indicators of professional ethics for managers in small and medium-sized enterprises. This research was conducted using a qualitative approach and thematic analysis. Data were collected through semi-structured interviews with experts in the field of ethics and organizational management. Purposeful sampling continued until theoretical saturation was achieved. Thematic analysis was performed using MAXQDA version 12, and the Delphi technique was employed in three rounds to validate the findings using Kendall’s coefficient of concordance and one-sample t-tests with SPSS version 25. The results revealed that professional ethics for managers are categorized into five main factors: organizational, environmental, contextual, structural, and individual. Organizational factors included combating organizational self-centeredness and having a strong organizational culture. Environmental factors emphasized the importance of policies and a supportive work environment, while contextual factors highlighted the impact of social and political environments. Structural factors underscored the significance of management styles and trust-building, and individual factors focused on the role of psychological well-being and personal competencies. The Kendall coefficient in the third round of the Delphi technique was 0.712, indicating substantial agreement among experts. The findings suggest that improving professional ethics among managers in small and medium-sized enterprises requires a comprehensive focus on various organizational, environmental, contextual, structural, and individual factors. Implementing transparent policies, promoting participative management styles, and fostering a healthy work environment can enhance managers’ ethical behavior.