تأثیر اخلاقیات بر تعهد سازمانی و حرفه‌ای حسابداران (مطالعه موردی: دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی)

1      Mowday, R. T.; Porter, L. W.; and R. M. Steers (1982). Organizational Linkages, New York: Academic Press.

2      Meyer, J. P. and N. J. Allen (1991). “A Three-Component Conceptualization of Organizational Commitment”, Human Resource Management Review, Vol. 1, No. 1, pp. 61-89.

3      Delgoshaie, B.; Tofighi, Sh.; and B. Kermani (2008). “The Relationship between Organizational Climate and Organizational Commitment of Managers and Employees of Educational Hospitals of Hamedan University of Medical Sciences”,Journal of the Horizons of Medical Sciences, Gonabad University of Medical Sciences, Vol. 14, No. 4, pp. 60-69. [In Persian]

4      Aranya, N. and K. R. Ferris (1984). “A Reexamination of Accountants’ Organizational-Professional Conflict”, The Accounting Review, Vol. 59, No. 1, pp. 1-15.

5      Arab Salehi, M.; Kazemi, J.; and M. Zolf-e-alizadeh (2011). “Investigating the Reducing Behaviors of Audit Quality from the Viewpoint of Psychological Contract and the Affective Organizational Commitments”,Journal of Accounting Knowledge, Vol. 2, No. 5, pp. 127-147. [In Persian]

6      Setayesh, M.; Maher, M.; and M. Abol-hallaj (2012). “Investigating the Effect of Personal and Social Components on the Perception of Moral Principles among Financial and Budget Managers of the Universities of Medical Sciences of Iran”, Journal of Health Accounting, Vol. 1, No. 1, pp. 17-32. [In Persian]

7      Jamshidi, N. and Z. Noori (2013). “Investigating the Effect of Islamic Cultural Values Based on Hofstede's Dimensions on Transparency of Financial Reporting and Accountability Level (A Case Study: The Ministry of Health and Medical Education)”, Journal of Health Accounting, Vol. 2, No. 4, pp. 1-18. [In Persian]

8      Mahdavi, Gh. and F. Ebrahimi (2013). “Professional Values and Ethical Perception of Internal Auditors of the Universities of Medical Sciences of Iran”, Journal of Health Accounting, Vol. 2, No. 3, pp. 54-67. [In Persian]

9      El-Rajabi, M. T. A.  (2007). “Organizational-Professional Conflict and Cultural Differences among Auditors in Emerging Markets”, Managerial Auditing Journal, Vol. 22, No. 5, pp. 485-502.

10  Shafer, W. (2009). “Ethical Climate, Organizational-Professional Conflict and Organizational Commitment: A Study of Chinese Auditors”, Accounting, Auditing andAccountability Journal, Vol. 22, No. 7, pp. 1087-1110.

11  Victor, B. and J. B. Cullen (1988). “The Organizational Bases of Ethical Work Climates”, Administrative Science Quarterly, Vol. 33, No. 1, pp. 101-125.

12  Rahimnia, F. and Z. Nik-khah Farkhani (2011). “The Effect of Ethical Climate on Organizational Identity and Turnover Intentions among Salespeople”,  Journal of Ethics in Science and Technology, Vol. 6, No. 4, pp. 84-94. [In Persian]

13  Trevin˜o, L. K.; Butterfield, K. D.; and D. L. McCabe (1998). “The Ethical Context in Organizations: Influences on Employee Attitudes and Behaviors”, Business Ethics Quarterly, Vol. 8, No. 3, pp. 447-76.

14  Martin, K. D. and J. B. Cullen (2006). “Continuities and Extensions of Ethical Climate Theory: A Meta-Analytic Review”, Journal of Business Ethics, Vol. 69, No. 2, pp. 175-194.

15  Shafer, W. E. and Z. Wang (2010). “Effects of Ethical Context on Conflict and Commitment among Chinese Accountants”, Managerial Auditing Journal, Vol. 25, No. 4, pp. 377-400.

16  Trevino, L. K. (1990). “A Cultural Perspective on Changing and Developing Organizational Ethics”, Research in Organizational Change and Development, Vol. 4, pp. 195-230.

17  Shafer, W. E. and R. S. Simmons (2008). “Social Responsibility, Machiavellianism, and Tax Avoidance: A Study of Hong Kong Tax Practitioners”, Accounting, Auditing andAccountability Journal, Vol. 21, No. 5, pp. 695-720.

18  Ghosh, D. and T. L. Crain (1995). “Ethical Standards, Attitudes toward Risk, and Intentional Noncompliance: An Experimental Investigation”, Journal of Business Ethics, Vol. 14, No. 5, pp. 353-365.

19  Ross, W. T. and D. C. Robertson (2000). “Lying: The Impact of Decision Context”, Business EthicsQuarterly, Vol. 10, No. 2, pp. 409-440.

20  McHoskey, J. W.; Worzel, W.; and C. Szyarto (1998). “Machiavellianism and Psychopathy”, Journal of Personality and Social Psychology, Vol. 74, No. 1, pp. 192-210.

21  Cullen, J. B.; Victor, B.; and J. W. Bronson (1993). “The Ethical Climate Questionnaire: An Assessment of Its Development and Validity”, Psychological Reports, Vol. 73, pp. 667-74.

22  Shafer, W. E.; Park, L. J.; and W. M. Liao (2002). “Professionalism, Organizational-Professional Conflict and Work Outcomes: A Study of Certified Management Accountants”, Accounting,Auditing and Accountability Journal, Vol. 15, No. 1, pp. 46-68.

23  Christie, R. and F. L. Geis (1970). Studies in Machiavellianism, New York: Academic Press.

24  Mahdavi, Gh. and S. R. Mousavinezhad (2011). “The Effect of Moral Amount and Conditions on Financial Managers' Decision-Making in Executive Government Agencies in Fars Province”, Journal of Ethics in Science and Technology, Vol. 6, No. 4, pp. 41-52. [In Persian]

25  Finegan, J. E. (2000). “The Impact of Person and Organizational Values on Organizational Commitment”, Journal of Occupational and Organizational Psychology, Vol. 73, No. 2, pp. 149-169.

26  Grojean, M. W.; Resick, C. J.; Dickson, M. W.; and D. B. Smith (2004). “Leaders, Values, and Organizational Climate: Examining Leadership Strategies for Establishing an Organizational Climate Regarding Ethics”, Journal of Business Ethics, Vol. 55, No. 3, pp. 223-241.