[1] Mozafari, N., Vaezi, R., & Koshki Jahormi, A. (2024). The challenges of selecting and appointing managerial jobs in Iran’s administrative system (studied case: national employment administrative organization). Journal of human resource management, 14(1), 64-84. (In Persian). DOI: 10.22034/jhrs.2024.195963
[2] Khayat Moghadam, S., Yousefi, M., & Habibi, N. (2020). Relationship between ethics institutionalization and management accountability. Ethics in science and technology, 14(4), 108-115. (In Persian). http://ethicsjournal.ir/article-1-1673-fa.html
[3] Arghadeh, F., Ghasemzadeh, A., & Zavar, T. (2020). The role of ethics, professionalism & organizational identity of faculty members on their individual accountability. Ethics in science and technology, 15(3), 83-90. (In Persian). https://www.sid.ir/paper/951544/en
[4] Pourzamani, Z., & Tariverdi, F. (2021). The achievement of international financial reporting standards (IFRS) achieve the ethical goals in the ethics and professional conduct of certified public accountants in Iran, from the perspective of ethical schools (structuralist and poststructuralist). Professional auditing research, 1(4), 120-145. (In Persian). DOI:10.22034/jpar.2022.549126.1079
[5] Rahimi, F., Ebrahimi Kahrizsangi, K., & Aghaei Chadegani, A. (2024). Developing the auditors’ professional ethics compliance model under the influence of auditors’ personality traits and intelligence. Audit knowledge, 23(93), 107-132. (In Persian). https://danesh.dmk.ir/article-1-3134-fa.html&sw=Rahimi
[6] Sotudeh, R., Faghani, M., & Pifeh, A. (2021). Examination of the ability of internal processes of the supreme audit court to take responsibility for users. Governmental accounting, 7(1), 193–208. (In Persian). DOI:10.30473/gaa.2020.47065.1284
[7] Nasredin Maroof, N., Mahmoodi Khoshroo, O., & Amini, P. (2024). The effect of risk-based financial internal controls on the transparency of financial reporting in the public sector of the Kurdistan region of Iraq. Government accounting, 10(2), 109-124. (In Persian). DOI:10.30473/gaa.2024.70012.1699
[8] Comer, D. R., & Sekerka, L. E. (2018). Keep calm and carry on (ethically): durable moral courage in the workplace. Human resource management review, 28(2), 116–130. DOI:10.1016/j.hrmr.2017.05.011
[9] Rezaei Manesh, B. (2004). Investigating the ethical infrastructure in Iran’s public service sector [Thesis]. (In Persian). https://elmnet.ir/doc/10425290-21611
[10] Aghae, M. A. Rezazadeh, J., & Bayat, M. (2022). Investigating the impact of financial reporting quality on corruption (corruption perceptions index, corruption control and accountability) in 8 middle eastern countries. Iranian journal of value and behavioral accounting, 6(12), 98-125. (In Persian). DOI:10.52547/aapc.6.12.98
[11] Asadolahzadeh, Z., & Laalbar, A. (2022). The role of ethics in the accounting profession. Studies of ethics and behavior in accounting and auditing, 2(2), 161-185. (In Persian). https://sanad.iau.ir/journal/sebaa/Article/704499?jid=704499
[12] Qaramelki, A. F. (2020). Professional ethics. Majnoon Publications. (In Persian). https://viraketab.com/book/3809/
[13] Shahin Mehr, B., & Hassani, M. (2015). Modeling the relationship between professional ethics and social responsibility with organizational accountability. Journal of ethics in science and technology, 10(1), 1-11. (In Persian). http://ethicsjournal.ir/article-1-58-en.html
[14] Amiri, A. N., Hemmati, M., & M. M. (2010). professional ethics; a necessity for the organization. Moral knowledge, 2(4), 137-159. (In Persian). https://www.sid.ir/paper/229532/fa
[15] Alizadeh, M. (2022). Islamic ethics: basics and concepts. Education publishing office - Qom. (In Persian) https://noorlib.ir/book/info/22744/
[16] Rahmani, H., Rajabdoory, H. (2016). Investigating the impact of professional ethics on organizational performance in industrial managers of Fars Province. Value and behavioral accounting, 1(1), 53-75. (In Persian). https://www.sid.ir/paper/260506/fa
[17] Mohsenzadeh Golfzani, M., Khodadadi, M., & Rezaei Pitehnoi, Y. (2024). The impact of ethical behavior on the organizational and professional identity of the auditor. Journal of accounting knowledge, 15(2), 125-144. (In Persian). DOI:10.22103/jak.2023.21489.3885
[18] Azadeh, M. (2024). The effect of board characteristics and company size on tax transparency. Empirical research in accounting. (In Persian). DOI:10.22051/jera.2024.30065.2636
[19] Barazideh, M., Taghvaeeyazdi, M., & Niazazari, K. (2024). Designing a foresight model of electronic governance with organizational transparency of Bank Saderat managers of Tehran province. Journal of value creating in business management, 3(4), 131-154. (In Persian). DOI:10.22034/jvcbm.2023.417577.1197
[20] Deljoo, G. H., Ghorbanizadeh, V., & Rezaei, M. (2023). Explain and evaluate the factors affecting the professional ethics of management. Ethics in science and technology, 18(2), 77-84. (In Persian). https://ethicsjournal.ir/article-1-2232-en.html
[21] Moghtaderi Esfahani, A., & Mehdad, A. (2023). The role of professional ethics, conscientiousness, and job commitment in predicting of role performance and extra-role performance. Ethics in science and technology, 18(1), 163-171. (In Persian). https://www.sid.ir/paper/1116525/en
[22] Ahmadi Langari, S. H., & Gerkaz, M. (2023). The impact of accounting ethics on multiple ethical frameworks. Ethics and behavior studies in accounting and auditing, 3(3), 7-34. (In Persian). https://sanad.iau.ir/journal/sebaa/Article/704613?jid=704613
[23] Zare, I., Moradi, M., Gholami Jamkarani, R., Babaeifard, A., & Jahangirnia, H. (2022). An islamic-social model of accountability in accounting. Governmental accounting, 8(2), 37-58. (In Persian). DOI:10.30473/gaa.2022.61148.1519
[24] Kamaruddin, M. I. H., Auzair, S. M., Rahmat, M. M., & Muhamed, N. A. (2021). The mediating role of financial governance on the relationship between financial management, Islamic work ethic and accountability in Islamic social enterprise (ISE). Social enterprise journal, 17(3), 427–449. DOI:10.1108/SEJ-11-2020-0113
[25] Kamaruddin, M. I. H., & Auzair, S. M. (2020). Measuring ‘Islamic accountability’in Islamic social enterprise (ISE). International journal of islamic and middle eastern finance and management, 13(2), 303–321.
[26] Strauss, A., & Corbin, J. (1998). Basics of qualitative research :techniques and procedures for developing grounded theory. Sage Publications, Inc.
