ﺑﺮرﺳﯽ ﻧﻘﺶ ﻫﻮش ﻣﻌﻨﻮي و ﺷﺠﺎﻋﺖ اﺧﻼﻗﯽ در ﺑﺮوز رﻓﺘﺎرﻫﺎي اﺧﻼﻗﯽ ذيﺣﺴﺎﺑﺎن دﺳﺘﮕﺎهﻫﺎي دوﻟﺘﯽ

Investigating the Role of Spiritual Intelligence and Moral Courage in the Occurrence of Moral Behaviors of Government Accountants

اﺧﻼق و ﻣﺒﺎﻧﯽ ﻣﺮﺗﺒﻂ ﺑﺎ آن از دﯾﺮﺑﺎز، ﻣﻮرد ﺗﻮﺟﻪ ﭘﮋوﻫﺸﮕﺮان و اﻧﺪﯾﺸﻤﻨﺪان ﺣﻮزهﻫﺎي ﻣﺨﺘﻠﻒ ﺑﻮده اﺳﺖ. ﺗﻮﺟﻪ ﺑﻪ اﯾﻦ ﻣﺒﺎﻧﯽ، ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﺗﺎﺛﯿﺮ ﻣﺜﺒﺖ آن ﺑﺮ ﻧﻈﺎمﻫﺎي ﺗﺼﻤﯿﻢﮔﯿﺮي ﺳﺎزﻣﺎﻧﯽ، اﻫﻤﯿﺘﯽ اﻧﮑﺎرﻧﺎﭘﺬﯾﺮ دارد. ﻫﺪف اﯾﻦ ﭘﮋوﻫﺶ، ﺑﺮرﺳﯽ ﻧﻘﺶ ﻫﻮش ﻣﻌﻨﻮي و ﺷﺠﺎﻋﺖ اﺧﻼﻗﯽ در ﺑﺮوز رﻓﺘﺎرﻫﺎي اﺧﻼﻗﯽ ﺑﯿﻦ ذيﺣﺴﺎﺑﺎن دﺳﺘﮕﺎهﻫﺎي دوﻟﺘﯽ اﺳﺖ. ﺟﺎﻣﻌﮥ آﻣﺎري، ﮐﻠﯿﻪ ذيﺣﺴﺎﺑﺎن دﺳﺘﮕﺎهﻫﺎي دوﻟﺘﯽ در ﺳﺎل 1399 اﺳﺖ ﮐﻪ ﺑﺎ اﺳﺘﻔﺎده از ﺟﺪول ﻣﻮرﮔﺎن ﺗﻌﺪاد 278 ﻧﻔﺮ ﺑﻪ ﺻﻮرت آﺳﺎن اﻧﺘﺨﺎب ﺷﺪﻧﺪ. ﺑﺮاي ﺳﻨﺠﺶ ﻣﺘﻐﯿﺮﻫﺎ از ﭘﺮﺳﺸﻨﺎﻣﻪﻫﺎي اﺳﺘﺎﻧﺪارد اﺳﺘﻔﺎده ﮔﺮدﯾﺪ و ﺑﻪﻣﻨﻈﻮر آزﻣﻮن ﻓﺮﺿﯿﻪﻫﺎ از روشﻫﺎي ﺗﺤﻠﯿﻞ ﻋﺎﻣﻠﯽ، ﺟﺪول ﻫﻤﺒﺴﺘﮕﯽ ﺗﻮاﻓﻘﯽ و آزﻣﻮن ﮐﺎي دو ﺑﻪ ﮐﻤﮏ ﻧﺮم اﻓﺰارﻫﺎي اسﭘﯽاساس و ﻟﯿﺰرل ﺑﻬﺮه ﮔﺮﻓﺘﻪ ﺷﺪه اﺳﺖ. ﻧﺘﺎﯾﺞ ﻧﺸﺎن داد ﺳﻄﺢ ﺑﺎﻻﯾﯽ از ﻫﻮش ﻣﻌﻨﻮي در ﺑﺮوز رﻓﺘﺎرﻫﺎي اﺧﻼﻗﯽ، ﺑﺎ اﻟﮕﻮي رﻓﺘﺎري ﻣﺠﺎز اﺧﻼﻗﯽ راﺑﻄﻪ ﻣﻌﻨﺎدار دارد. ﺑﺮرﺳﯽ ﯾﺎﻓﺘﻪﻫﺎي ﭘﮋوﻫﺶ ﺑﯿﺎﻧﮕﺮ اﯾﻦ اﺳﺖ ﮐﻪ ﺳﻄﺢ ﭘﺎﯾﯿﻨﯽ از ﻫﻮش ﻣﻌﻨﻮي در ﺑﺮوز رﻓﺘﺎرﻫﺎي اﺧﻼﻗﯽ، ﺑﺎ اﻟﮕﻮي رﻓﺘﺎرﻫﺎي ﺳﺎزﮔﺎري اﺧﻼﻗﯽ ﻣﺮﺗﺒﻂ ﻣﯽ ﺑﺎﺷﺪ. ﻫﻤﭽﻨﯿﻦ ﻣﺸﺨﺺ ﺷﺪ ﮐﻪ ﺳﻄﺢ ﺑﺎﻻﯾﯽ از ﺷﺠﺎﻋﺖ اﺧﻼﻗﯽ در ﺑﺮوز رﻓﺘﺎرﻫﺎي اﺧﻼﻗﯽ، ﺑﺎ اﻟﮕﻮي رﻓﺘﺎر ﻣﺠﺎز اﺧﻼﻗﯽ ﻣﺮﺗﺒﻂ اﺳﺖ. در ﻧﻬﺎﯾﺖ ﻣﻌﻠﻮم ﮔﺮدﯾﺪ ﺳﻄﺢ ﭘﺎﯾﯿﻨﯽ از ﺷﺠﺎﻋﺖ اﺧﻼﻗﯽ ﻣﻮﺛﺮ در ﺑﺮوز رﻓﺘﺎرﻫﺎي اﺧﻼﻗﯽ، ﺑﺎ اﻟﮕﻮي رﻓﺘﺎري ﺳﺎزﮔﺎري اﺧﻼﻗﯽ ﻣﯽﺑﺎﺷﺪ.

Ethics and its related principles have long been considered by researchers and thinkers in various fields. Paying attention to these principles is of undeniable importance due to its positive impact on organizational decision-making systems. The purpose of this study is to investigate the role of spiritual intelligence and moral courage in the occurrence of moral behaviors among accountants in government agencies. The statistical population is all accountants of government agencies in 2020. Using Morgan table, 278 people are selected. Standard questionnaires were used to measure the variables and in order to test the hypotheses, the methods of factor analysis, agreement correlation table and chi-square test using SPSS and LISREL software are used. The results show that a high level of spiritual intelligence in the occurrence of moral behaviors has a significant relationship with the permissible moral behavior pattern. The findings of the study indicate that a low level of spiritual intelligence in the occurrence of moral behaviors is related to the pattern of moral adaptation behaviors. It is also determined that a high level of moral courage in the occurrence of moral behaviors is related to the pattern of morally permissible behavior. Finally, it is found that a low level of moral courage is effective in the emergence of moral behaviors with a behavioral pattern of moral adaptation.