One of the concerns of effective managers at different levels is how to create suitable platforms for human factors working in all professions so that they deal with their professional issues with a sense of responsibility and commitment and observe the ethical principles governing their jobs and professions. The traditional concept of 3E (Economy, efficiency and effectiveness) in government management was changed to 4E and the ethical aspect of the activities of government employees was also added. Professional ethics is one of the basic issues of all human societies. Currently, unfortunately, in our society, less attention is paid to professional ethics in the work environment. In this study, "absorption and acceptance of professional ethics," "problem solving experience in professional ethics," and "professional ethics policy-making" were the components of the conceptual research model describing the development of professional ethics in the public sector. To reach the research objectives, 312 questionnaires were distributed, and the research sample encompassed 300 academic experts, professionals of state organizations involved in public sector services, especially the municipality, and professors and students in the fields of educational sciences, public administration, and educational management, who were selected using non-random purposive (Judgment) sampling and snowball sampling methods. According to the research results, the model of professional ethics development in the public sector consists of the following variables:
"Professional ethics policy-making,"
"absorption and acceptance of professional ethics,"
" problem solving experience in professional ethics,"
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