مجلة الإبتكار والتسويق
Volume 9, Numéro 1, Pages 666-685
2022-01-31
The Effect Of Sound Ethical Behavior On Financial Decisions Quality; An Empirical Study On Some Algerian Enterprises
Authors : Melikaoui Mouloud . Gouader Nesrine .
Abstract
This research aims to study the importance of sound ethical behavior and its effect on quality and rationalization of financial decisions represented in the investment decision and the financing decision and the distribution profits decision, where we did a survey study on a sample of the Algerian enterprises in order to reach the results, through distributing the questionnaire to the executives and financial managers of these enterprises. Using both SPSS and AMOS 23 programs to perform statistical analysis and extract the factorial structure of the latent variables, as well as to test the validity of the integrated model for these variables. Through the results, we concluded that there is an impact relationship for the ethical dimensions represented in transparency, honesty and responsibility which reflects the sound ethical behavior on the quality and rationalization of financial decisions. This is should motivate managers to adopt these ethical values when taking any decisions.
Keywords
ethic behavior; financial decisions; quality; rationalization; enterprise.
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