شناسایی و تحلیل شاخص‌های اخلاق حرفه‌ای حسابداران مدیریت در شرکت‌های دارویی ایران با رویکرد معادلات ساختاری

نوع مقاله : پژوهشی

نویسندگان
سمیه جزینی زاده 1
ابوالفضل دهقانی فیروزآبادی 2
1 دانشجوی دکتری، گروه حسابداری، دانشگاه آزاد، واحد زاهدان، زاهدان، ایران.
2 گروه مالی و حسابداری، دانشکده علوم انسانی، دانشگاه میبد، میبد، ایران.
10.22034/smajournal.2025.528796.1053
چکیده
هدف پژوهش حاضر، شناسایی و تحلیل شاخص‌های اخلاق حرفه‌ای حسابداران مدیریت در شرکت‌های دارویی ایران با استفاده از رویکرد معادلات ساختاری است. با توجه به حساسیت بالای این صنعت در حوزه سلامت عمومی، پایبندی به اصول اخلاقی در تصمیم‌گیری‌های مالی، گزارشگری و کنترل مدیریتی اهمیت مضاعفی پیدا می‌کند. پژوهش از نوع کاربردی و توصیفی بوده و داده‌ها از طریق توزیع پرسشنامه بین ۲۲۰ حسابدار مدیریت شاغل در شرکت‌های دارویی کشور که به روش نمونه‌گیری تصادفی طبقه‌بندی‌شده انتخاب شدند، گردآوری گردید. ابزار گردآوری، پرسشنامه محقق ساخته بر اساس چارچوب‌های انجمن بین‌المللی حسابداران مدیریت و فدراسیون بین‌المللی حسابداران بود. این ابزار، پنج مؤلفه اصلی شامل صداقت و شفافیت اطلاعاتی، مسئولیت‌پذیری اجتماعی، رازداری حرفه‌ای، تبعیت از مقررات و پرهیز از تعارض منافع را مورد ارزیابی قرار داد. نتایج پژوهش نشان داد که همه مؤلفه‌ها تأثیر مثبت و معناداری بر رفتار حرفه‌ای حسابداران مدیریت دارند. بیشترین اثرگذاری مربوط به پرهیز از تعارض منافع و صداقت و شفافیت اطلاعاتی بود. این یافته‌ها با مطالعات مشابه در صنایع سلامت‌محور همسو است؛ با این حال، در محیط اقتصادی ایران، به دلیل بومی‌سازی شاخص‌ها و تمرکز بر صنعت داروسازی، چارچوبی کاربردی برای سیاست‌گذاری و آموزش اخلاق حرفه‌ای فراهم می‌آید. بر این اساس، تقویت استقلال تصمیم‌گیری، شفافیت اطلاعاتی و مسئولیت‌پذیری اجتماعی باید در طراحی نظام‌نامه‌های اخلاقی این صنعت در اولویت قرار گیرد.

کلیدواژه‌ها

موضوعات

عنوان مقاله English

Identifying and Analyzing Professional Ethics Indicators of Management Accountants in Iranian Pharmaceutical Companies Using a Structural Equation Approach

نویسندگان English

Somayeh Jazini Zadeh 1
Abolfazl dehghani firoozabadi 2
1 PhD Student, Department of Accounting, Azad University, Zahedan Branch, Zahedan, Iran.
2 Department of Finance and Accounting, Faculty of Humanities, University of Meybod, Meybod. Iran.
چکیده English

The aim of the present study is to identify and analyze the professional ethics indicators of management accountants in Iranian pharmaceutical companies using the structural equation approach. Given the high sensitivity of this industry in the field of public health, adherence to ethical principles in financial decision-making, reporting, and management control becomes increasingly important. The research is of an applied and descriptive type, and data were collected by distributing questionnaires among 220 management accountants working in pharmaceutical companies in the country, who were selected through stratified random sampling. The collection tool was a researcher-made questionnaire based on the frameworks of the International Association of Management Accountants and the International Federation of Accountants. This tool assessed five main components, including honesty and information transparency, social responsibility, professional confidentiality, compliance with regulations, and avoidance of conflict of interest. The results of the study showed that all components have a positive and significant effect on the professional behavior of management accountants. The most effective ones were related to avoiding conflict of interest and honesty and information transparency. These findings are consistent with similar studies in health-related industries; however, in the Iranian economic environment, due to the localization of indicators and the focus on the pharmaceutical industry, a practical framework for policymaking and professional ethics education is provided. Accordingly, strengthening decision-making independence, information transparency, and social responsibility should be prioritized in the design of ethical codes for this industry.

کلیدواژه‌ها English

Professional Ethics
Professional Behavior
Management Accounting
Pharmaceutical Industry
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فصلنامه حسابداری مدیریت راهبردی
دوره 2، شماره 2
تابستان 1404
تابستان 1404
صفحه 62-78