The Influence of Ethical Climate on Professional and Organizational Commitment: Evidence from Accountants in Mongolia
DOI:
https://doi.org/10.69588/mjer.v29i18.4264Keywords:
Ethical climate, professional commitment, organizational commitment, Mongolian accountantsAbstract
This study examines the relationship between ethical climate, professional commitment, and organizational commitment among accountants in Mongolia. Data from 492 accountants were analyzed using factor and correlation analysis.
The findings indicate that ethical climate positively influences both professional and organizational commitment. A law and rule, social responsibility ethical climates enhances commitment, whereas a self-interest ethical climate reduces it.
The study highlights the importance of ethical climate in financial sector stability and suggests further research on ethical leadership and the impact of international standards in Mongolia.
Ёс зүйн уур амьсгал, мэргэжил болон байгууллагадаа үнэнч байх хандлагад нөлөөлөх нь: Монгол Улсын нягтлан бодогч нарын жишээн дээр
Хураангуй: Энэхүү судалгаагаар Монголын нягтлан бодогчдын ёс зүйн уур амьсгал, мэргэжил болон байгууллагадаа үнэнч байх хандлага хоорондын хамаарлыг шинжлэв. 492 нягтлан бодогчийн өгөгдөлд хүчин зүйлсийн болон корреляцийн шинжилгээ ашигласан болно. Судалгааны үр дүнгээс ёс зүйн уур амьсгал нь мэргэжил болон байгууллагадаа үнэнч байх хандлагад эерэг нөлөөтэй болох нь тогтоогдлоо. Хууль, дүрэм журам, нийгмийн хариуцлагатай орчин нягтлан бодогчдын үнэнч байх хандлагыг нэмэгдүүлдэг бол хувийн ашиг сонирхлыг дэмжсэн ёс зүйн уур амьсгал үнэнч байх хандлагыг бууруулдаг байна.
Судалгаагаар нягтлан бодох бүртгэлийн салбарын ёс зүй, байгууллагын тогтвортой байдалд ёс зүйн уур амьсгалын ач холбогдлыг онцлон харуулж, удирдлагын ёс зүйн манлайлал, олон улсын стандартын хэрэгжилтийг цаашид судлах шаардлагатайг онцлов.
Түлхүүр үгс: Ёс зүйн уур амьсгал, мэргэжилдээ үнэнч байх хандлага, байгууллагадаа үнэнч байх хандлага, Монголын нягтлан бодогчид
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