Relationship between Ethics Institutionalization and Management Accountability

Background: Accountability has been and is an important and challenging issue in most countries' administrative and political systems and lack of proper and timely response to employees leads to a climate of distrust and coldness. In this regard, the present study aimed to investigate the relationship between institutionalization of ethics and accountability. Method: This is an applied research with descriptive-correlation method. The statistical population of all employees of the branches of Saderat Bank in Mashhad are 1400 people. According to Cochran formula, 310 people have been included in the analysis process. The ethics and accountability of the managers was content validity and confirmed by experts according to Cronbach's alpha coefficient test. Data were analyzed by Pearson correlation coefficient with SPSS software and structural equation technique using LISREL software. Results: The results show that there is a positive and significant relationship between the independent variable of ethical institutionalization and its dimensions (explicit ethical institutionalization and implicit ethical institutionalization) with the dependent variable of managers' accountability. Cronbach's alpha coefficient for ethics institutionalization was 0.87 and for manager’s accountability 0.81. Conclusion: The results indicate that institutionalizing ethics and paying attention to ethical indicators make managers feel more responsible towards their employees, which in turn is more responsive and appropriate.