Special Issue 1 February 2016: Organizational Commitment

Special Issue 1 INTERNATIONAL JOURNAL OF HUMANITIES AND
February 2016 CULTURAL STUDIES ISSN 2356-5926
An evaluation of the relationship between the organizational ethical climate

and professional/organizational conflicts and the effective organizational
commitment in auditing and accounting institutions in Yazd City
Ahmad Moghimi Firouzabadi

Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
Forough Heyrani *
Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
Shahnaz Nayebzadeh
Department of Management, Yazd Branch, Islamic Azad University, Yazd, Iran
*
Corresponding Author: Heyrani@iauyazd.ac.ir
Abstract
The recent scandals in the companies and the outbreak of crises have brought again the culture
and ethical values in the large companies to the center of attention. The accountants have been
highly criticized for failure in warning about the unethical behavior of the management as well
as their own unethical behavior. Use of earning management has been considered as legitimate
and proper by some accountants and as fraudulent by the others. News on fraudulent practices
in accounting in recent years has been prevalent in the mass media. The accounting profession,
as a result of public pressure, has begun emphasizing the importance of professional ethics. The
current study has addressed the organizational ethical values as a potential criterion of ethical
principles. The current study aimed at evaluating the balancing effects of Professional
Commitment (PC) on the relationship between ethical climate, Organizational Professional
Conflict (OPC) and organizational commitment among public accountants. In the current study,
the different views on the organizational ethical values have been evaluated. The statistical
population of the current study included freelance and active auditors. The sampling method is
simple random sampling. The results indicated that organizational ethical climate significantly
affects the organizational professional conflict, however its effects on the organizational
commitment was not approved.
Keywords: ethical climate, auditing, accounting, professional/organizational conflicts, effective

organizational commitment.
http://www.ijhcs.com/index.php/ijhcs/index Page 272

1- Introduction
One of the main factors forming the intra-organizational relationships and the employees’
ideas is the ethical climate. Ethical climate can be considered as public perception of certain
organizational practices and procedures that have ethical content. The organizations pay attention
to the ethical issues since people require them to show high levels of ethical standards (Najafi
etal, 2010). The trading and economic events are documented and recorded in the accounts by
the accountants through collecting the evidence. The results of the transactions and economic
events are drawn from the accounts and provide to the interested persons by financial reports.
The biased, misleading, irrelevant or incomplete information can lead to wrong decisions (Khosh
Tinat and Bostanian, 2008). The users of these statements face ambiguity and uncertainty due to
inability in recognizing the quality of them and the provider of this information, for removing
this ambiguity and uncertainty, needs a creditor who is the auditor. Auditors must have sufficient
professional competence and skills for validation services in order to connect the information
flow between the responsive and the one who calls for the response. Thus, respecting the ethical
concepts such as veracity, honesty, rectitude, and obedience to law is essential and unavoidable.
However, a tender criterion on the use of credit services, implementation of audit time budget
pressure, trying to satisfy the employer, and fear of job loss put the judgments in doubt (Hassas
Yegane & Maghsudi, 2011).
The accountants have been highly criticized for failure in warning about the unethical
behavior of the management as well as their own unethical behavior. Use of earning
management has been considered as legitimate and proper by some accountants and as
fraudulent by the others. News on fraudulent practices in accounting in recent years has been
prevalent in the mass media. The accounting profession, as a result of public pressure, has begun
emphasizing the importance of professional ethics (Royayi et al, 2010). Respecting the ethics is
essential for preventing such issues. The current study evaluates the organizational ethical values
as a potential criterion of the ethical principles. The motivation of the current study is paying
attention to the significant role of organizational ethical values in the companies’ scandals, the
balancing effects of professional commitment (PC) on the relationships between the ethical
climate, organizational professional commitment (OPC), and organizational commitment (OC)
among the public accountants. Their different views on organizational ethical values are also
investigated in the current study. so, the current study sought to answer the question whether the
ethical climate is present in auditing and accounting institutes.
2- Theoretical Framework and the Hypotheses
The professional accounting ethics is an important issue that directly affects the
professional honesty and the accountants’ ability for attracting the public confidence (Nazari
Poor & Nazeri, 2012). The need for ethical principles training, regarding the frauds in the
financial institutions, is obvious and requires international studies. Since the ethical values due to
difference in cultures, are varied among the different countries, there is no comprehensive ethic
code, however there are fundamental ethical principles at the international level (Kangarlouei et
al, 2011).
The organizations for fulfilling their organizational affairs, in addition to organizational

and legal measures, need a set of moral and ethical guidelines to assist them in the administrative
practices and allow a unity and harmony in moving towards the public good. One of the
important factors in creation of intra-organizational relationships and the employees’ condition is
the ethical climate which significantly affects the organizational productivity. Defining the
professional ethics or business ethics, some put it as the conventional behavioral practices among
the followers of a profession (Ameli, 2009).
Initially, the concept of professional ethics was used as the professional ethics and
business professional ethics. Today also a number of the authors in the field of professional
ethics use the initial definition of this concept for defining it. We have some terms such as work
ethics or professional ethics in Persian language. Professional ethics explores the ethical duties in
a profession besides its ethical issues and defining the profession, it considers it as a certain
activity that may lead a person to the designated position with specific ethics. The characteristics
of the professional ethics in its modern concept are as follows: Having an identity of knowledge
and science, having a functional role, providing a professional background, being local and
relating to the culture, dependent on a ethical system, providing a human knowledge with clear
motivating language, and providing an interdisciplinary approach (Amiri et al, 2010).
Shafer et al (2013) conducted a study in Singapore titled “an evaluation of ethical climate
in financial institutions of Singapore” using a questionnaire which aimed at evaluation of the
balancing effect of PC on the relationships between ethical climate, organizational/professional
conflict, and organizational commitment among the accountants. The results of this study
indicated that there is a direct relationship between the ethical climate and organizational
commitment among the accountants. Arnold et al (2013) conducted a study in the U.S titled “the
ethical decision-making in direct and internal auditing” using a questionnaire which aimed at a
comparison between the effectiveness of positional background on the decision-making in terms
of ethics and judgment evaluation. The results of the study indicated that in all of the cases, the
social consensus and importance of the consequences affect the direction of decision-making.
Mark et al (2012) in an experimental study titled “the effects of social pressure, control
source, and organizational commitment on the judgment of evidence auditor in Indonesia” dealt
with the evaluation of the effects of social pressure on the auditors’ judgment. They found out
that social pressure affects the auditors’ judgment. Shob (1996) conducted a study titled “the
effects of situational and status factors on the auditors trust on the customers” which aimed at
determining the importance of the connection between the factors the auditors set for trusting the
customers. The results of this study support the previous findings that the customer and
situational factors are more important in the auditors’’ trust level compared to status factors.
rayda (2006) conducted a study titled “accountability pressure, job characteristics, and auditing
judgment” which aimed at evaluation of the job characteristics and accountability effects on the
auditing judgment. The result suggests that when the audit work is less, including analytical
evaluation, a state of their priority change moves toward accountability. It won’t happen when
the auditing deals with internal control evaluation.
Okpara & Wynn conducted a study in 2007 on the industrial, cargo, and business
managers which indicated that several types of organizational ethical climate have appositive
effect on different aspects of job satisfaction (payment satisfaction, promotion, colleagues, the
job itself). Also, this study indicated that the organizational ethical climate has a positive effect
on different types of organizational commitment (identity in the organization, conflict in the
organization, and commitment to the organization). Shafer (2007) in a study titled “ethical
climate, organizational/professional conflict, and organizational commitment” among the
Chinese accountants, concluded that selfishness/individual, organizational, and individual/ethical
principles ethical climate has a positive relationship with professional/organizational conflict.
Benevolence/social, ethical principles/organizational and ethical principles/social have a
negative relationship with professional/organizational conflict. Selfishness/individual,
selfishness/organizational and ethical principles/individual have a negative relationship with
emotional commitment. Ethical climate, ethical/organizational/social principles have a positive
relationship with emotional commitment. The professional/organizational conflict has a negative
relationship with the organizational/emotional commitment. Erat et al (2012) in a study titled
“the impact of perceived organizational trust and organizational support on turnover at the
universities of Turkey” concluded that perceived organizational trust has a negative effect on
turnover. Perceived trust to the team leader has a negative effect on turnover. The following
hypotheses are proposed and tested in the current study for reaching to the main and secondary
objectives:
H1: there is significant relationship between the organizational ethical climates and
organizational/professional conflicts.
H11: there is significant relationship between the benevolence climate and
H12: there is significant relationship between the substantial climate and
H13: there is significant relationship between the instrumental climate and
H2: there is a significant relationship between the organizational ethical climates and
effective organizational commitment.
H21: there is a significant relationship between the benevolence climate and effective
H22: there is a significant relationship between the substantial climate and effective
H23: there is a significant relationship between the instrumental climate and effective
3- Methodology
The current study is of applied type in terms of objective since its results can be
applicable, and it is descriptive-survey in terms of method. Also, in terms of data analysis, it is of
correlation type since the correlation method is used for hypotheses testing. The statistical
population included the independent auditors and active accountants. The sampling method was
simple random sampling. The data needed for conducting the current study was collected by
field and library-based data collection in spring and summer, 2014. The library-based method
was used for collecting the related literature, and the filed method was used for collecting the
data for approving/rejecting the hypotheses.
The data collection instrument in the current study is a questionnaire including 22

questions, which was distributed to the samples. Four questions belonged to benevolence (1-4),
five belonged to substantial climate (5-9), five belonged to instrumental climate (10-14), five
belonged to organizational/professional conflict (15-19), and three belonged to effective
organizational commitment (20-22). The questions of the questionnaire were extracted from an
article titled “an evaluation of ethical climate in financial institutions of Singapore” by Shafer et
al (2013).
A standardized international questionnaire has been used in the current study. Due to the
use of the translated version of the original questionnaire, its reliability has been measured. The
alpha-Cronbach method was used for determining the reliability of the questionnaire. If the alpha
coefficient is higher than 0.7, the questionnaire is well reliable (Momeni, 2007). For doing so,
the questionnaire was distributed among 30 participants and the alpha-Cronbach was calculated
as 0.823. Since this number is higher than 0.7, the test enjoy an acceptable reliability.
4- Results
H1 hypothesis
The single variable regression was used for testing the above hypothesis. After the
evaluation of the indicators of the model adequacy, the processed model is provided for
investigation and providing a model of the relationship between the organizational ethical
climate and organizational/professional conflicts.

Table 1: the correlation between the variables

Error The modified Coefficient
Durbin-Watson Correlation
standard coefficient of of
statistics coefficient
deviation determination determination
1.795 2.64 0.16 0.17 0.33
The correlation between the dependent and independent variables was 0.33. The
coefficient of determination is calculated as 0.17 which indicates that 17% of the changes in
organizational/professional conflicts are related to organizational ethical climates. Since this
value is not considered as the degree of freedom, the modified coefficient of determination is
used that is 16% for the current study. Thus, an average of 16% of the changes in the dependent
variable is determined by this model. Since the Durbin-Watson statistic value is between 1.5 to
2.5 standards, it can be said the remaining are independent. Regarding the mentioned indicators,
the model is adequate. In the following table, the significance of the regression is calculated by
the F test.
Table 2: F test (variance analysis) for the regression significance

Degree
Sum of The mean sum of F Probability
description of
squares squares statistics sig
freedom
Regression 65.473 1.000 65.473 9.368 0.000
Remaining 1083.329 155.000 6.989
Total 1148.803 156.000
Regarding the F statistics and its related probability which is zero, it can be concluded
that with 99% significance level, the regression is significant. Thus, the estimated linear
regression model is acceptable. The results of this analysis are shown in the following table.

Table 3: the results of the first main hypothesis

The effects of the organization’s ethical climate on organizational/professional conflicts
Standard
Non-standard coefficient t
Variables coefficient (Sig)probability
statistics
B Std. Error Beta
The model
9.2145 1.0114 - 9.1104 0.000
static value
of the
organization’s
0.0957 0.0313 0.2387 3.0607 0.0026
ethical
climate
Regarding the results of the probability model test related to the variables, the
organizational ethical climates variable has less than 0.01 of probability, thus the variable is
significant with 95% significance level. Therefore, regarding the significance of the
organizational ethical climates which is the main variable in approving/rejecting the hypothesis,
it can be said the organizational ethical climates have a significant effect on
organizational/professional conflicts. On the other hand, the indicator of the coefficient of
organizational ethical climates is positive in the model, i.e. the effects of organizational ethical
climates on the organizational/professional conflicts are positive. Thus, the first hypothesis on
the effectiveness of organization’s ethical climate on the organizational/professional conflicts is
approved.
H11
In the following table, the significance of the regression is calculated by the F test.

The mean
Probabi
description Sum of squares Degree of freedom sum of F statistics
lity sig
squares
Regression 37.79262 1 37.79262 15.27255 0.000
Remaining 1111.01 155 7.167806
Total 1148.803 156
Modified Durbin-
Correlation Coefficient of Error standard
Coefficient of Watson
coefficient determination deviation
correlation statistic
0.28 0.13 0.12 2.78 1.88

Table 5: the results of first subsidiary hypothesis

The effects of the benevolence climate on organizational/professional conflicts
Standard
Non-standard coefficient
variable coefficient t statistics (Sig)probability
B Std. Error Beta
The model 10.6 0. 14
0.000
static value 77 714 .943
Benevolence 0.17 0. 2.
0.181 0.023
climate 8 077 296
The input variable in the regression model is the main core of the regression analysis
which is shown in the above table. Regarding the results of the probability model test related to
the variables, the organizational ethical climates variable has less than 0.05 of probability, thus
the variable is significant with 95% significance level. Therefore, regarding the significance of
the benevolence climate which is the main variable in approving/rejecting the hypothesis, it can
be said the benevolence climate has a significant effect on organizational/professional conflicts.
On the other hand, the indicator of the coefficient of benevolence climate is positive in the
model, i.e. the effects of benevolence climate on the organizational/professional conflicts are
positive. Thus, the first hypothesis on the effectiveness of benevolence climate on the
organizational/professional conflicts is approved.

H12

Sum of Degree of The mean sum of Probabil
description F statistics
squares freedom squares ity sig
Regression 81.081 1 81.81 11.770 0.000
Remaining 1067.721 155 6.889
Total 1148.803 156
Modified
Correlation Correlation Coefficient of Error standard
Coefficient of
coefficient coefficient correlation deviation
correlation
0.36 0.17 0.16 2.78 1.781
Table 7. The results of the second subsidiary hypothesis

The effects of the substantial climate on organizational/professional conflicts
Standard
Non-standard coefficient t
variable coefficient (Sig)probability
statistics
B Std. Error Beta
The model 1
9.2972 0.8835 0.000
static value 0.5228
substantial 3
0.2580 0.0752 0.2657 0.001
climate .4308
the variables, the organization’s ethical climates variable has less than 0.01 of probability, thus
the substantial climate which is the main variable in approving/rejecting the hypothesis, it can be
said the substantial climate has a significant effect on organizational/professional conflicts. On
the other hand, the indicator of the coefficient of substantial climate is positive in the model, i.e.
the effects of substantial climate on the organizational/professional conflicts are positive. Thus,
the first hypothesis on the effectiveness of substantial climate on the organizational/professional
conflicts is approved.

H13

The mean
Probabi
lity sig
squares
Regression 23.6433 1 23.643 13.2570 0.000
Remaining 1125.1598 155 7.2590
Total 1114.802 156
Modified Durbin-
0.24 0.12 0.11 2.69 1.865
Table 9: the results of the third subsidiary hypothesis

The effects of the instrumental climate on organizational/professional conflicts
Standard
coefficient t
variable (Sig)probability
Std. statistics
B Beta
Error
The model 0 1
10.5261 0.000
static value .9748 0.7979
instru
0 0.143 1
mental 0.1503 0.0731
.0833 5 .8047
climate
the variables, the organization’s ethical climates variable has more than 0.05 of probability, thus
the variable is significant with 95% significance level. Therefore, regarding the insignificance of
the instrumental climate which is the main variable in approving/rejecting the hypothesis, it can
be said the instrumental climate does not have a significant effect on organizational/professional
conflicts. Thus, the third hypothesis on the effectiveness of instrumental climate on the
organizational/professional conflicts is rejected.
The second Main hypothesis (H2)
The single variable regression was used for testing the above hypothesis. After the
evaluation of the indicators of the model adequacy, the processed model is provided for
investigation and providing a model of the relationship between the organization’s ethical
climate and organizational commitment.
Table 10: the correlation between the variables

Coefficient Modified
Correlation Error standard Durbin-Watson
of Coefficient of
coefficient deviation statistic
correlation correlation
0.25 0.20 0.18 3.14 1.765
The correlation between the dependent and independent variables was 0.25. The
coefficient of determination is calculated as 0.20 which indicates that 20% of the changes in
organizational commitment are related to organization’s ethical climates. Since this value is not
considered as the degree of freedom, the modified coefficient of determination is used that is
18% for the current study. Thus, an average of 18% of the changes in the dependent variable is
determined by this model. Regarding the mentioned indicators, the model is adequate. In the
following table, the significance of the regression is calculated by the F test.

Sum of Degree of The mean sum of F Probability
description
squares freedom squares statistics sig
Regression 1.355 1.000 1.355 12.526 0.000
399. 15
Remaining 2.578
626 5.000
400. 15
Total
981 6.000
Table 12: the results of the second main hypothesis

The effects of organization’s ethical climates on organizational commitment
Non-standard Standard t (Sig)pro
variable
coefficient coefficient statistic bability
B Std. Error Beta s

The model 1 0
7.1059 0.6143
static value 1.5674 .000
The
0 0.01 0 0
organization’s 0.0581
.0138 90 7249 .4696
ethical climates
Regarding the results of the probability model test related to the variables, the
organization’s ethical climates variable has more than 0.05 of probability, thus the variable is
significant with 95% significance level. Therefore, regarding the insignificance of the
organization’s ethical climates which is the main variable in approving/rejecting the hypothesis,
it can be said the organization’s ethical climates does not have a significant effect on
organizational commitment. Thus, the second main hypothesis on the effectiveness of
organization’s ethical climate on the organizational commitment is rejected.
H21

The mean
Probabi
lity sig
squares
Regression 0.1162 1.00 0.1162 20.0449 0.000
400.864
Remaining 155.00 2.5892
7
Total 400.9809 156.00
Modified Durbin-
0.22 0.20 0.18 2.608 1.801
Table 14: the results of the first subsidiary hypothesis
The effect of benevolence climate on the organizational commitment

Standard
Non-standard coefficient t (Sig)probabilit
variable coefficient
statistics y
B Std. Error Beta
The model 17.370
7.4546 0.4292 0.000
static value 0
Benevolence
0.0099 0.0465 0.0170 2.2120 0.0324
climate
the variables, the organization’s ethical climates variable has less than 0.05 of probability, thus
the benevolence climate which is the main variable in approving/rejecting the hypothesis, it can
be said the benevolence climate has a significant effect on organizational commitment. On the
other hand, the indicator of the coefficient of benevolence climate is positive in the model, i.e.
the effects of benevolence climate on the organizational commitment are positive. Thus, the first
hypothesis on the effectiveness of benevolence climate on the organizational commitment is
approved.
H22


The mean
Probabil
ity sig
squares
4.71803 18.84 0
Regression 1 4.718
9 5 .000
396.262
Remaining 155 2.577
9
400.980
Total 156
9
Modified Error Durbin-
Correlation Coefficient of
Coefficient of standard Watson
coefficient determination
correlation deviation statistic
1.8
0.30 0.21 0.20 2.598
92
Table 16: the results of the second subsidiary hypothesis

The effect of substantial climate on the organization’s commitment
Non-standard Standard
coefficient coefficient t (Sig)probabilit
variable
Std statistics y
B Beta
. Error
The
6.83 0.5 1
model static 0.000
104 38262 2.691
value
subst
0.06 0.4 0.108 1
antial 0.176
2236 5813 472 .358
climate
Regarding the results of the probability model test related to the variables, the substantial
climate variable has more than 0.05 of probability, thus the variable is significant with 95%
significance level. Therefore, regarding the insignificance of the organization’s ethical climates
which is the main variable in approving/rejecting the hypothesis, it can be said the substantial
climate does not have a significant effect on organizational commitment. Thus, the second main

hypothesis on the effectiveness of substantial climate on the organizational commitment is

rejected.
H23

The mean
Probabil
ity sig
squares
Regression 0.112 1.000 0.112 21.43 0.000
Remaining 400.869 155.00 2.586
Total 400.981 156.000
Modified Durbin-
0.25 0.20 0.19 2.798 1.806
Table 18: the results of the third subsidiary hypothesis

The effect of instrumental climate on the organizational commitment
Standard
variable coefficient t statistics (Sig)probability
B Std. Error Beta
The model 12.
0.000
static value 7.423463796 0.581862742 758101
instrumenta 0.01 3.2
0.0357
l climate 0.010332392 0.049722293 66892 07808
the variables, the instrumental climate variable has less than 0.05 of probability, thus the variable
is significant with 95% significance level. Therefore, regarding the significance of the
instrumental climate which is the main variable in approving/rejecting the hypothesis, it can be
said the instrumental climate has a significant effect on organizational commitment. On the other
hand, the indicator of the coefficient of instrumental climate is positive in the model, i.e. the

effects of instrumental climate on the organizational commitment are positive. Thus, the third
subsidiary hypothesis on the effectiveness of instrumental climate on the organizational
commitment is approved.
Discussion and Conclusion
The results of testing the first hypothesis of the study on the effectiveness of the
organization’s ethical climate on the organizational/professional conflicts indicate that the
organization’s ethical climate has a significant and positive effect on the
organizational/professional conflicts. These results are in line with those of Rahim Nia et al
(2011) on the effectiveness of the ethical climate in the organizational identity and the sellers’
tendency for turnover, Irinia et al (1981) on the relationship between professional commitment
and organizational commitment, organizational/professional conflicts, and satisfaction with the
payment on one hand, and also the study on the degree of professional commitment in different
levels among the Canadian official accountants. In determining this finding, it can be said that
today, with the organizations getting more complex and the increase in illegible and unethical
affairs at the workplaces, the managers and the leaders should pay more attention to creating and
maintaining the ethical climate in all the organizations. The ethical climate of the organization is
indicative of ethical values, behavioral expectations, and the ethics’ effects on the organization’s
members’ decisions and t means the employees have ethical options to choose and carry out. The
ethical climate is important to the organizations and affects the employees’ ethical behaviors.
Also, for the three subsidiary hypotheses, the effect of the ethical climates (benevolence,
substantial, instrumental) was tested. The results indicated that the benevolence and substantial
climates have a positive effect on the organizational/professional conflicts, while the
instrumental climate does not have any effects on the organizational/professional conflicts. In
determining this finding, it can be said that the accountants so committed to both profession of
accounting and the organization, probably tend to ignore the possible inconsistency between
these two. They also experience less organizational/professional conflicts. The people less
committed to the profession of accounting and the organization probably experience higher
conflicts. Finally, those who are extremely committed to them may experience a degree of
conflict. Decision-making in the substantial climate depends on the ethical principles and it is
more of a judgment rather than a result or consequence of the ethical principles in that climate. It
includes the institutional and organizational norms and is based on the global beliefs of the
individuals.
The second hypothesis of the study on the effectiveness of the organization’s ethical
climates on the organizational commitment indicated that the organization’s ethical climates do
not affect the effective organizational commitment. These results are in lines with those of
valentines et al (2003) study on the perceiving the ethical values and organizational commitment
on the employees’ ethics, Mir et al (2002) on the evaluation of continuous and normative
emotional commitment to the organization and the analysis of the job experience, the employees’
connection with the organization’s ethical climate. The results of the current study do not
conform to those of Darvish Yusuf (2001) study on the relationship between the work ethics,
organizational commitment, and job satisfaction, and the results of Nedal & Cat (1991) study on
the evaluation of the multivariate relationships between organizational commitment, job
prominence, group attachment at work, job involvement and work ethics among the university
employees. In determining this finding, it can be said with organizations getting more complex
and the increase in immoral, illegal and irresponsible affairs in the workplace, managers and
experts now focus on the issue of work ethics and ethics management. One of the main factors
shaping the intra-organizational relationships and the employees’ ideas is the ethical climate.
Ethical climate is a type of the work climate which reflects the policies and methods of the
organization and has ethical results.
Also, the three subsidiary hypotheses (benevolence, substantial, and instrumental

climates) were tested. The results were indicative of the significant and positive effect of
benevolence and instrumental climates on effective organizational commitment, while the
substantial climate did not have any effects on the effective organizational commitment. The
organizational ethics starts with the trust-creation. The more the confidence in the organization,
programs, and managers (top, middle, basic) is, the more the commitment to the organization and
duties will be.
Suggestions
It is suggested a lively and dynamic work environment be created in order to increase the
staff’s efficiency and improve the working environment that ultimately leads to improved staff’s
working morale. It is also recommended the young staff be employed in the auditing firms and
empowerment programs be implemented for improvement of the staff’s efficiency which
ultimately leads to the improvement in cooperative spirit. It is suggested that an appropriate
system be designed and implemented in the organizations for measuring the ethical climate and
organizational commitment by the institutions in order to monitor the daily, monthly, and yearly
status of the organization in terms of ethical principles and resolve their weaknesses in a strategic
plan. It also recommended to the authorities to focus their efforts on understanding the fairness
of rewards, procedures and interactions, and confidence in the organization and management
which leads to more satisfied and committed employees. By identifying the ethical climate in
institutions and ethical development planning for the managers for reaching the organizational
goals we can also achieve this objective. Focusing on the factors affecting the organizational
commitment, such as innovation, flexibility, wide vision, interpersonal communication, creation
of a sense of independence, and well-being of staff and training them also can increase the
organizational commitment among the employees of these auditing firms.
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Special Issue 1 February 2016: Organizational Commitment

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Special Issue 1 February 2016: Organizational Commitment

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Special Issue 1 INTERNATIONAL JOURNAL OF HUMANITIES AND

February 2016 CULTURAL STUDIES ISSN 2356-5926

An evaluation of the relationship between the organizational ethical climate

Ahmad Moghimi Firouzabadi

Keywords: ethical climate, auditing, accounting, professional/organizational conflicts, effective

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2- Theoretical Framework and the Hypotheses

The organizations for fulfilling their organizational affairs, in addition to organizational

The data collection instrument in the current study is a questionnaire including 22

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Table 1: the correlation between the variables

Table 2: F test (variance analysis) for the regression significance

Total 1148.803 156.000

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Table 3: the results of the first main hypothesis

Table 4: F test (variance analysis) for the regression significance

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Table 5: the results of first subsidiary hypothesis

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Table 6: F test (variance analysis) for the regression significance

Table 7. The results of the second subsidiary hypothesis

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Table 8: F test (variance analysis) for the regression significance

Table 9: the results of the third subsidiary hypothesis

The second Main hypothesis (H2)

Table 10: the correlation between the variables

Table 11: F test (variance analysis) for the regression significance

Table 12: the results of the second main hypothesis

B Std. Error Beta s

Table 13: F test (variance analysis) for the regression significance

Table 14: the results of the first subsidiary hypothesis

The effect of benevolence climate on the organizational commitment

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Table 15: F test (variance analysis) for the regression significance

Table 16: the results of the second subsidiary hypothesis

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hypothesis on the effectiveness of substantial climate on the organizational commitment is

Table 17: F test (variance analysis) for the regression significance

Table 18: the results of the third subsidiary hypothesis

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Discussion and Conclusion

Also, the three subsidiary hypotheses (benevolence, substantial, and instrumental

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-Michael k Shaub, (1996), Behavioral Reaserch In Accounting,vol 8.

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