The effect of sound ethical behavior on financial decisions quality : an empirical study on some Algerian enterprises

Abstract EN

This study aims to try testing the effect of sound ethical behavior on quality and rationalizing of financial decisions in economic enterprises, through application on sample of Algerian enterprises, which includes Saidal enterprise in Algiers, enterprise for manufacture packaging materials in Bordj Bou Arreridj, enterprise for the glass industry in Blida and enterprise for the plastics industry in Médéa.

we used the questionnaire to collect information which were distributed to high management positions(91 questionnaires).

also, we used statistical program (SPSS.

V 23) and (Amos.

V 23) in order to analyzing data, as well as use many statistical methods such as exploratory and confirmatory factorial analysis.

the study found a statistically significant effect of the ethical dimension in rationalizing and quality financial decisions, as reduce unethical behavior in the enterprise leads to increase the quality of financial decisions in the enterprises study sample by 52%.