Efecto del presupuesto participativo en la responsabilidad social de los directivos mediado por la ética profesional

Direct participation of people in budgeting is examined under the title of participatory budgeting (PB), and research results con-firm its effect on improving performance and achieving organizational goals. This study aims to investigate the effect of PB on the Hamadan Municipality Organization and also on the social responsibility of managers through professional ethics. The statistical population of this study comprises 160 managers of Hamadan Municipality. The sample size is determined using the Morgan Table and the Cochrane formula (n=113). Data are collected through stratified random sampling using a comprehensive, researcher-de-signed questionnaire that integrates Belkaoui PB (1990), Maignan and Ferrell CSR (2002), and Cadozier PE (2002) questionnai-res. Research analysis is conducted using SPSS and PLS software. Results indicate a positive and significant nexus between PB and the social responsibility of managers, both directly and indirectly, through the mediating role of professional ethics