القيم الاخلاقية وعلاقتها في اتخاذ القرارات المالية في القطاع السياحي

Abstract

The ethical values emphasize the environmental conditions and the social interaction through which the individual can assert his self. The study significance comes from the increasing interest in ethical principles and directions in all aspects of work for being a device to attempt defining and identifying the types of financial decisions as a system influencing the effectiveness of employees and organization, especially tourist organizations. Hence, the form of the relationship between the ethical values and the financial decision is represented in order to form the philosophical framework of this study entitled (The Ethical Values and Their Effect on Making the Financial Decisions).

      A group of main questions aroused to define the level of the relationship among the study variables. As to the special questions, they expressed the problem of the study, the aim of which was clarifying the relationship and the impact among the variables.

During the theoretical review, the philosophical dimensions of the relationship shape between the study variables were manifested. Within the light of field framework, a collection of Iraqi hotels was defined as the study location represented by (6) hotels of mixed sector hotels and (6) hotels of private sector. The study is based on the questionnaire as an instrument to measure the study variables of (79) in charge persons at top management level (the board members, authorized director, asst. authorized director and financial managers). A group of non-parameter statistical methods were used in analyzing and processing the data of the study questionnaire represented by the mean of score, the standard deviation and the materiality to clarify the level of the study variables and Spearman ranking correlation coefficient to measure the relationship among the study variables, the ranking logistic linear regression coefficient to measure the relationship and the effect, and Mann-Whitney test to compare the hotels of the mixed sector and of the private sector on the study variables.

The study arrived at a collection of conclusions, the most important of which were:

1. Ethics and ethical values are considered as the base of any successful dealing which includes the individual and the organization at the same time.
2. There is a significant effect relationship between the ethical values and financial decisions making for the study sample in general.