impacts of managerial ethics on organizational commitment: case of employees of hamedan tax affairs head office

ethics is an essential requirement for a sound and healthy society. it is due to its positive individual, organizational, and social consequences that ethics has always provoked scholars, instructors, and organization managers to try to maintain and improve it. the adaptation of managerial solutions will gradually result in the improvement of trust, commitment, and effort which are all necessary for the success of an organization. on the other hand, in the existing literature of management and behavioral sciences, organizational commitment has been regarded as an important factor involved in shaping human interactions. for many theoreticians, organizational commitment leads to the individual’s dependence on the organization and as such, organizations are inclined to raise commitment levels in their employees. the present research is a descriptive survey study focusing on correlation relationships. the independent variable intended in this study has been “managerial ethics” and we have focused on the impacts of this variable on the three dimensions of organizational commitment as accounted for by allen and meyer. on the basis of theoretical foundations, the following hypothesis has been developed and tested against the data gathered form the employees of hamedan tax affairs head office: “there is a direct positive relationship between managerial ethics and organizational commitment”. the findings resulted from the hypothesis testing indicate that in various levels of managerial ethics, all three dimensions of organizational commitment namely “normative”, “emotional”, and “continuous commitment” are significantly related. in other words, as the level of managerial ethics increases, the level of organizational commitment increases as well.