مولفه هاي اخلاق كسب و كار و وضعيت اعتباري مشتريان حقوقي بانك ها

Business Ethics Components and Credit Status of Legal Banking Customers

زﻣﯿﻨﻪ: رﯾﺴﮏ اﻋﺘﺒﺎري ﯾﮑﯽ از ﻣﻬﻤﺘﺮﯾﻦ ﻣﻮﺿﻮﻋﺎت ﺳﯿﺴﺘﻢ ﺑﺎﻧﮑﯽ اﺳﺖ ﮐﻪ ﻣﯽﺗﻮاﻧﺪ ﺑﺎﻋﺚ ﺑﺮوز ﺑﺤﺮانﻫﺎي ﻣﺎﻟﯽ و اﻗﺘﺼﺎدي در ﺳﻄﺢ ﺧﺮد و ﮐﻠﺎن ﺷﻮد. ﺑﺮ ﻫﻤﯿﻦ اﺳﺎس ﺗﻌﺪادي از ﻣﻄﺎﻟﻌﺎت اﻧﺠﺎم ﺷﺪه ﻧﺸﺎن دادهاﻧﺪ ﮐﻪ ﻣﺘﻐﯿﺮﻫﺎي اﺧﻠﺎﻗﯽ ﻣﯽﺗﻮاﻧﻨﺪ رﯾﺴﮏ اﻋﺘﺒﺎري ﺑﺎﻧﮏﻫﺎ را ﺑﻪ ﺣﺪاﻗﻞ ﺑﺮﺳﺎﻧﻨﺪ. ﺑﺎ اﯾﻦ وﺟﻮد ﻣﻄﺎﻟﻌﺎت ﺗﺠﺮﺑﯽ زﯾﺎدي در اﯾﻦ ﺧﺼﻮص در دﺳﺘﺮس ﻗﺮار ﻧﺪارد. ﺑﺮ ﻫﻤﯿﻦ اﺳﺎس ﻫﺪف اﯾﻦ ﺗﺤﻘﯿﻖ، ﺑﺮرﺳﯽ ﻣﻮﻟﻔﻪﻫﺎي اﺧﻠﺎق ﮐﺴﺐ و ﮐﺎر ﺑﺮ اﺳﺎس وﺿﻌﯿﺖ اﻋﺘﺒﺎري ﻣﺸﺘﺮﯾﺎن ﺣﻘﻮﻗﯽ ﺑﺎﻧﮏﻫﺎ ﻣﯽﺑﺎﺷﺪ. روش: ﭘﮋوﻫﺶ ﺣﺎﺿﺮ در زﻣﺮه ﭘﮋوﻫﺶﻫﺎي ﭘﺲروﯾﺪادي اﺳﺖ. ﺟﺎﻣﻌﻪ آﻣﺎري اﯾﻦ ﭘﮋوﻫﺶ ﺷﺎﻣﻞ ﮐﻠﯿﻪ ﻣﺸﺘﺮﯾﺎن ﺣﻘﻮﻗﯽ ﺑﺎﻧﮏ ﭘﺎﺳﺎرﮔﺎد ﺷﻤﺎل ﻏﺮب ﺑﻮده ﮐﻪ ﻗﺒﻞ از ﺳﺎل 1398 ﺗﺴﻬﯿﻠﺎت اﻋﺘﺒﺎري از ﺑﺎﻧﮏ درﯾﺎﻓﺖ ﻧﻤﻮدهاﻧﺪ. ﺣﺠﻢ ﻧﻤﻮﻧﻪ آﻣﺎري 157 ﻣﺸﺘﺮي ﺣﻘﻮﻗﯽ ﺗﻌﯿﯿﻦ ﺷﺪه ﮐﻪ ﺑﻪ دو ﮔﺮوه ﻣﺸﺘﺮﯾﺎن ﺟﺎري و ﺳﺮرﺳﯿﺪ ﮔﺬﺷﺘﻪ ﺗﻘﺴﯿﻢ ﺷﺪهاﻧﺪ. ﻧﻤﻮﻧﻪﮔﯿﺮي ﺑﻪ ﺻﻮرت ﻫﺪﻓﻤﻨﺪ اﻧﺠﺎم ﺷﺪه اﺳﺖ. اﺑﺰار ﮔﺮدآوري دادهﻫﺎ ﭘﺮﺳﺸﻨﺎﻣﻪ ﺑﻮده ﮐﻪ رواﯾﯽ و ﭘﺎﯾﺎﯾﯽ آن ﺑﺎ اﺳﺘﻔﺎده از ﺗﺤﻠﯿﻞ ﻋﺎﻣﻠﯽ ﺗﺄﯾﯿﺪي و ﺿﺮﯾﺐ اﻟﻔﺎي ﮐﺮوﻧﺒﺎخ ﺗﺄﯾﯿﺪ ﺷﺪه اﺳﺖ. ﺑﻪ ﻣﻨﻈﻮر ﺗﺤﻠﯿﻞ دادهﻫﺎ ﻧﯿﺰ از روشﻫﺎي آﻧﺎﻟﯿﺰ وارﯾﺎﻧﺲ ﭼﻨﺪ ﻣﺘﻐﯿﺮه و ازﻣﻮن ﻣﯿﺎﻧﮕﯿﻦ دو ﺟﺎﻣﻌﻪ ﻣﺴﺘﻘﻞ اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﯾﺎﻓﺘﻪﻫﺎ: ﯾﺎﻓﺘﻪﻫﺎي ﭘﮋوﻫﺶ ﻧﺸﺎن ﻣﯽدﻫﺪ ﮐﻪ ﺑﯿﻦ ﻣﻮﻟﻔﻪﻫﺎي اﺧﻠﺎﻗﯽ ﮐﺴﺐ و ﮐﺎر در ﺑﯿﻦ ﻣﺸﺘﺮﯾﺎن ﺟﺎري و ﺳﺮرﺳﯿﺪ ﮔﺬﺷﺘﻪ ﺗﻔﺎوت ﻣﻌﻨﯽداري وﺟﻮد داﺷﺘﻪ اﺳﺖ و ﻣﯿﺎﻧﮕﯿﻦ اﻣﺘﯿﺎزات ﻣﺸﺘﺮﯾﺎن ﺟﺎري ﺑﯿﺸﺘﺮ از ﻣﺸﺘﺮﯾﺎن ﺳﺮرﺳﯿﺪ ﮔﺬﺷﺘﻪ ﺑﻮده اﺳﺖ. ﻧﺘﯿﺠﻪﮔﯿﺮي: ﻧﺘﺎﯾﺞ ﻧﺸﺎن ﻣﯽدﻫﺪ ﮐﻪ ﻣﻮﻟﻔﻪﻫﺎي اﺧﻠﺎﻗﯽ ﺗﻮان ﺗﻌﯿﯿﻦ وﺿﻌﯿﺖ اﻋﺘﺒﺎري ﻣﺸﺘﺮﯾﺎن ﺣﻘﻮﻗﯽ را داﺷﺘﻪ و ﻟﺎزم اﺳﺖ در ﻣﺪلﻫﺎي ارزﯾﺎﺑﯽ رﯾﺴﮏ اﻋﺘﺒﺎري از ﻣﻮﻟﻔﻪﻫﺎي اﺧﻠﺎﻗﯽ اﺳﺘﻔﺎده ﺷﻮد. ﺗﻮﺟﻪ ﺑﻪ اﯾﻦ ﻣﻮﻟﻔﻪﻫﺎ در اﻋﻄﺎي اﻋﺘﺒﺎر ﻣﯽﺗﻮاﻧﺪ ﺑﺎﻋﺚ ﮐﺎﻫﺶ رﯾﺴﮏ اﻋﺘﺒﺎري ﺷﻮد.

Background: Credit risk is one of the most important issues of the banking system that can cause financial and economic crises at micro and macro level. Accordingly, a number of studies have shown that ethical variables can minimize banks' credit risk. However, many empirical studies are not available. Accordingly, the purpose of this study is to examine the components of business ethics based on the credit status of banks' legal customers. Method: This study is one of the post hoc studies. The statistical population of this study includes all legal customers of Pasargad Bank Northwest who received credit facilities from Bank before 2019. The sample size of 157 legal clients is divided into two groups of current and past clients. Purposive sampling was used. Questionnaire was used for data collection. Its validity and reliability were confirmed by confirmatory factor analysis and Cronbach's alpha coefficient. Multivariate analysis of variance was used to analyze the data. Results: Findings show that there is a significant difference between the ethical components of business between current and past customers and the average score of current customers is higher than past customers. Conclusion: The results show that ethical components can determine the credit status of legal clients and it is necessary to use ethical components in credit risk assessment models. Considering these components in lending can reduce credit risk.