Objective:To explore the relationship between nursing professional values and ethical climate and nurses'professional quality of life.Methods:The present study is a descriptive,cross-sectional work in which 400 nu...Objective:To explore the relationship between nursing professional values and ethical climate and nurses'professional quality of life.Methods:The present study is a descriptive,cross-sectional work in which 400 nurses from various wards of hospitals in the south-east of Iran were studied.Data were collected using a questionnaire consisting of four sections:demographics,Nurses'Professional Values Scale-Revised(NPVS-R),the Hospital Ethical Climate Survey(HECS),and the Professional Quality of Life Scale(ProQOL).Results:The total mean scores for professional values were 105.29±15.60.The total mean score for the ethical climate was 100.09±17.11.The mean scores for the indexes of compassion satisfaction,burnout,and secondary traumatic stress were 45.29±8.93,34.38±6.84,and 32.15±7.02 respectively.The relationships between professional values and the indexes of compassion satisfaction(r=0.56),burnout(r=0.26),and secondary traumatic stress(r=0.18)were found to be positive and significant(P<0.001).Also,the relationships between ethical climate and the items of compassion satisfaction(r=0.60,P<0.001),burnout(r=0.15,P=0.002)were found to be positive and significant.Conclusion:An understanding of nurses'perception of professional values and improving the ethical climate at work can help nursing administrators identify more effective strategies toward increasing compassion satisfaction and lessening bumout and work-related stress.展开更多
This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountab...This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.展开更多
基金The study was funded by the Research Department at Fasa University of Medical Sciences,Fasa,Iran
文摘Objective:To explore the relationship between nursing professional values and ethical climate and nurses'professional quality of life.Methods:The present study is a descriptive,cross-sectional work in which 400 nurses from various wards of hospitals in the south-east of Iran were studied.Data were collected using a questionnaire consisting of four sections:demographics,Nurses'Professional Values Scale-Revised(NPVS-R),the Hospital Ethical Climate Survey(HECS),and the Professional Quality of Life Scale(ProQOL).Results:The total mean scores for professional values were 105.29±15.60.The total mean score for the ethical climate was 100.09±17.11.The mean scores for the indexes of compassion satisfaction,burnout,and secondary traumatic stress were 45.29±8.93,34.38±6.84,and 32.15±7.02 respectively.The relationships between professional values and the indexes of compassion satisfaction(r=0.56),burnout(r=0.26),and secondary traumatic stress(r=0.18)were found to be positive and significant(P<0.001).Also,the relationships between ethical climate and the items of compassion satisfaction(r=0.60,P<0.001),burnout(r=0.15,P=0.002)were found to be positive and significant.Conclusion:An understanding of nurses'perception of professional values and improving the ethical climate at work can help nursing administrators identify more effective strategies toward increasing compassion satisfaction and lessening bumout and work-related stress.
文摘This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.
