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Practitioners and academics have recently put a lot of emphasis on studying and improving how likely an organization will be successful in the long run. A company's capacity to thrive, excel and gain a competitive edge in today's market is increasingly dependent on the company's ability to adopt and successfully execute sustainable practices. The aim of this paper is to take a critical look at the relationship between total quality management (TQM) practices and business sustainability in the hospitality industry, with a focus on the hospitality sector; to evaluate the role of perceived organizational support (POS) and sustainable behavior in promoting long-term success and to make some suggestions for how these practices could be put into place.

The data used were randomly collected from 361 hotel employees, covering both the five-star and four-star hotels. Descriptive and inferential statistics were employed to analyze the data. With the use of partial least squares structural equation modeling (PLS-SEM), the heuristic model was tested.

The results show that putting TQM practices into place leads to better company performance, higher productivity and steady growth for the business. In addition, empirical studies show that the link between sustainable behavior in TQM implementation and a sustainable company is strong, especially when coming to better governance and sustainability related to employees.

This paper offers guidelines for gauging employee's opinions of an organization's long-term viability. A two-factor model has been used to measure the sustainability of an organization and possible factors that can aid effective implementation of TQM practices have been suggested.

There is increasing recognition of the organizational support for successful TQM implementation, while yearning toward sustainability. Within the context of the hospitality industry, no previous research has empirically examined the synergistic moderating effect of POS and sustainable behavior on the relationship between TQM and sustainability.

The purpose of this study is to propose a contemporary-specific model entitled “sustainable development model of accounting professional ethics (SDM-APE)” and empirically investigate and quantitatively prioritize its components.

The study adopts the mixed content analysis research method and integrates both qualitative and quantitative approaches. The necessary data for the initial model are extracted after examining 569 published articles related to professional ethics of accounting in Iran during 2005-2015. Then, the ethical codes are reviewed, summarized and extracted via “content analysis.” Based on the findings of this study, a sustainable accounting model is developed, which consists of four constructs, including personal, social, economic-organizational and environmental factors, with 69 components. Afterward, the model is tested through collecting questionnaires and simple random sampling by 217 academic and professional experts. Accordingly, the second-order confirmatory factor analysis in LISREL software is used.

The paper clearly demonstrates that ethics in the professional accounting are underpinned by four major constructs: personal, social, economic-organizational and environmental factors; all four mentioned constructs of the model are interconnected and affect professional ethics in accounting and maintain a proper goodness of fit. Meanwhile, social, personal, economic-organizational and environmental features reveal the greatest fit accordingly. The variable of “avoiding the misuse of organizational property and information” is the most important variable of the model. It is followed by deontology, responsibility and accountability for environment, preventing environment degradation and emission of environmental pollutants, promoting the culture of environmental conservation, standing in the second to fifth priority levels, respectively.

This paper has developed a contemporary practical model in professional accounting ethics, which is extensive and applicable to various organizations.