Planning and Validation of Multi-dimensional Model of Professional Ethics of the Supreme Audit Court

Abstract

Ethics is the prerequisite of every healthy society. In fact, each profession should possess its own appropriate ethical guidelines. The State Account Court also requires principles of professional ethics. So far, no ethical model suitable for this organization has not been presented. The purpose of the present study is to offer a multidimensional model design and validation for the professional ethics of the State Accounts Court. This is a qualitative and exploratory research. The model design is based on content analysis of the collected scientific texts (including articles and theses published in the field of professional ethics in Iran). It was done through in a library method. Then, using interviews with faculty members with a working experience in governmental organizations, middle managers of the State Accounts Court, and the working managers in the auditing organization selected in a purposive method, the research model was extracted. Next, using factor analysis method and PLS software, the validation of the above- mentioned model was performed. According to the research findings, the multidimensional model of professional ethics in the State Accounts Court owns 3 dimensions, 11 components, and 148 indicators. The dimensions and components of the professional ethics model in the State Accounts Court include spiritual ethics (religious component), individual ethics (value and behavior), social ethics (cultural and human responsibility), organizational ethics (inter/ intra organization), legal ethics (rules of the Court of Accounts as well as other laws), and environmental ethics (sustainability and observance of intergenerational rights). Moreover, the values ​​of factor load, T-Value, and Stone- Geisser index (Q2) all confirm the validity and quality of the model. This organization is directly influenced by moral and cultural values, and any non-compliance with ethics can distort its organizational mission. Thus, through drawing the organization's attention to ethical issues, the multi-dimensional model of professional ethics can prevent inefficient employee behaviors.