رابطه هویت‌سازمانی و گزارش تقلب‌های مالی با نقش تعدیل‌گر شدت اخلاقی ادراک‌شده و شخصیت پویا

نوع مقاله : مقاله پژوهشی

نویسنده

دانشجوی دکتری حسابداری دانشگاه آزاد اسلامی واحد بندرعباس

چکیده

گزارش تقلب‌های مالی از مواردی است که در سازمان توسط کارکنان به وقوع    می­پیوندد و مدیران را از مشکل­های احتمالی بزرگ‌تر بعدی آگاه می‌کند و به نحوی از سازمان، در برابر خطرها محافظت و نگهداری می­کند. هدف این پژوهش، تعیین رابطه هویت‌سازمانی و گزارش تقلب‌های مالی با نقش تعدیل‌گر شدت اخلاقی ادراک‌شده و شخصیت پویا است.مطالعه پیش ‌رو از نوع توصیفی- پیمایشی بوده و ازلحاظ هدف کاربردی است. ابزار جمع­آوری داده­های پژوهش نیز پرسشنامه است. نمونه‌گیری پژوهش حاضر به‌صورت تصادفی ساده، از 95 نفر از حسابداران و مدیران شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران صورت گرفت. برای تحلیل یافته­های پژوهش نیز در قالب 3 فرضیه اصلی از روش معادلات ساختاری توسط نرم‌افزار Smart PLS، استفاده شد. یافته‌های پژوهش نشان داد که بین هویت‌سازمانی و گزارش تقلب‌های مالی رابطه مثبت و معناداری وجود دارد. همچنین، رابطه بین هویت‌سازمانی و گزارش تقلب­های مالی با متغیرهای شدت اخلاقی ادراک‌شده و شخصیت پویا به گونه مثبت تعدیل و تقویت می‌شود. با توجه به اهمیت گزارش تقلب­های مالی در تعالی سازمان، مناسب است که برای گسترش گزارش تقلب‌های مالی، به عوامل مؤثر بر آن توجه بیشتری نمود و برنامه­ریزی­های لازم را برای استفاده بهتر از آن انجام داد.

کلیدواژه‌ها

عنوان مقاله [English]

The Relation of Organizational Identification and Internal Whistle-Blowing with the Moderate Role of Perceived Ethical Climate and Proactive Personality

نویسنده [English]

  • Hossein Rajabdorri
AZAD UNI
چکیده [English]

Internal whistle-blowing is one of the issues that occur in the organization by employees, which informs managers of future larger problems and protects and protects the organization in some way from the organization. The purpose of this study is to determine the relationship between organizational identity and internal whistle-blowing with the moderate role of perceived ethical climate and Proactive personality. The present study is a descriptive-survey study and is in terms of its purpose. The data collection tool is a questionnaire. The sampling method was a simple random sampling from 95 accountants and managers of companies accepted in Tehran Stock Exchange. For analysis of the research findings, in the form of 3 main hypotheses, the structural equation method was used by Smart PLS software. The research findings showed that there is a positive and significant relationship between organizational identity and internal whistle-blowing. Also, the relationship between organizational identity and internal whistle-blowing with perceived ethical climate and proactive personality are positively corrected and strengthened. As a result, due to the importance of internal whistle-blowing in the organization's excellence, it is appropriate to pay more attention to the factors influencing internal whistle-blowing and to plan for the better use of it.

کلیدواژه‌ها [English]

  • Organizational Identification
  • Internal Whistle-Blowing
  • Perceived Ethical Climate
  • Proactive Personality

مراجع

  1. حاجیها، زهره و رجب­دری، حسین (1396)، «تأثیر اخلاق حرفه­ای بر فرهنگ‌سازمانی مدرسان حسابداری»، اخلاق، 7 (26): 209- 229.
  2. رحمانی، حلیمه و رجب‌دری، حسین و خرمین، منوچهر (1396)، «بررسی تأثیر نظریه عمل منطقی بر تمایل به بروز تقلب در گزارشگری مالی»، دانش حسابداری و حسابرسی مدیریت، 6 (24): 135- 143.
  3. نمازی، محمد و ابراهیمی، فهیمه (1395)، «الگو‌بندی و تعیین اولویت عوامل مؤثر بر قصد گزارش تقلب‌های مالی توسط حسابداران»، مطالعات تجربی حسابداری مالی، 13 (49): 1- 28.
  4. نمازی، محمد و ابراهیمی، فهیمه (1393)، «بررسی تأثیر متغیر تعدیلی شدت اخلاقی ادراک‌شده بر قصد گزارش داخلی موارد تقلب توسط حسابداران»، بررسی‌های حسابداری، 2 (5): 109- 133.
  5. فخاری، حسین و رجب­دری، حسین و خانی­ذلان، امیررضا (1397)، «مطالعه نقش ارتباط اجتماعی و حرفه‌ای اعضای کمیته حسابرسی در ارزیابی ریسک گزارشگری متقلبانه شرکت»، بررسی­های حسابداری و حسابرسی، 25 (2): 233- 250.

Bibliography

  1. Adler, P.A., & Adler, P. (1988). Intense loyalty in organizations: a case study of college athletics. Academic Sciense, 33(3): 401–417.
  2. Anaza, N., & Rutherford, B. (2012). How organizational and employee-customer identification, and customer orientation affect job engagement. Journal of Service Management, 23(5): 616-639.
  3. Arnaud, A., & Schminke, M. (2012). The ethical climate and context of organizations: a comprehensive model. Organizatin Sciense, 23 (6):1767–1780.
  4. Ashforth, B.E., Harrison, S.H., & Corley, K.G. (2008). Identification in organizations: an examination of four fundamental questions. Journal of Management, 34(3): 325–374.
  5. Baron, R., & Kenny, D. (1986). The moderator- mediator variable distinction in social psychological research: Conceptual, strategic and statistical considerations. Journal of Personality and Social Psychology, 51: 1173-1182.
  6. Bartlett, M. (2015). Type of Fraud and Whistle blowing Anonymity: Do Situational Factors Affect Employees’ Intent to Report Fraud Unpublished Doctoral Dissertation. Capella University. Minneapolis.
  7. Bateman, T., & Crant, J. (1993). The proactive component of organizational behaviour: a measure and correlates. Journal of Organization Behavior, 14(2):103–118.
  8. Bernardi, R.A., Lecca, C.L., Murphy, J.C. and Sturgis, E.M. (2011). Does education influence ethical decisions? – An international study. Journal of Academic Ethics, 9 (2): 235–256.
  9. Bhal, K.T., & Dadhich, A. (2011). Impact of ethical leadership and leader–member exchange on whistle blowing: the moderating impact of the moral intensity of the issue. Journal of Bus Ethics, 103(3):485–496.
  10. Campbell, D.J. (2000). The proactive employee: managing workplace initiative. Academy of Management, 14(3):52–66.
  11. Conroy, S.J. and Emerson, T.L. (2004). Business ethics and religion: religiosity as a predictor of ethical awareness among students. Journal of Business Ethics, 50 (4): 383–396.
  12. Fakhari, H., Rajabdorri, H., and Khani, A. (2018). Studying the role of social and professional relationships of audit committee members in evaluating corporate reporting risk. Accounting and Auditing Reviews, 25 (2): 250-223. (In Persian)
  13. Fuller, B., & Marler, L.E. (2009). Change driven by nature: a meta-analytic review of the proactive personality literature. Journal of Vocational Behavior, 75(3):329–345.
  14. Hajiha, Z., & Rajabdori, H. (2017). The impact of professional ethics on organizational culture of accounting teachers. Ethics, 7 (26): 209-229. (In Persian)
  15. Haslam, S.A., Ryan, M.K., Postmes, T., Spears, R., Jetten, J., & Webley, P. (2006). “Sticking to our guns: social identity as a basis for the maintenance of commitment to faltering organizational projects. Journal of Organizational Behavior, 27(5):607–628.
  16. James, M.L., Miles, A.K. and Mullins, T. (2011). The interactive effects of spirituality and trait cynicism on citizenship and counterproductive work behaviors. Journal of Management, Spirituality & Religion, 8 (2): 165–182.
  17. Kaptein, M. (2011). From inaction to external whistle blowing: the influence of the ethical culture of organizations on employee responses to observed wrongdoing. Journal of Bussines Ethics, 98(3):513–530.
  18. Kara, A., Rojas–Méndez, J.I. and Turan, M. (2016). Ethical evaluations of business students in an emerging market: effects of ethical sensitivity, cultural values, personality, and religiosity. Journal of Academic Ethics, 14 (4): 297–325.
  19. Kurpis, L.V., Beqiri, M.S. and Helgeson, J.G. (2008). The effects of commitment to moral self–improvement and religiosity on ethics of business students. Journal of Business Ethics, 80 (3): 447–463.
  20. Leung, A.S. (2008). Matching ethical work climate to in-role and extra-role behaviours in a collectivist work setting. Journal of Business Ethics, 79(1–2):43–55.
  21. Liu, Y., Zhao, S., Li, R., Lulu, Z., & Tian, F. (2018). The relationship between organizational identification and internal      whistle-blowing: the joint moderating effects of perceived ethical climate and proactive personality. Review of Managerial Science, 12 (1): 113- 134.
  22. Martin, K.D., & Cullen, J.B. (2006). Continuities and extensions of ethical climate theory: a meta-analytic review. Journal of Bussines Ethics, 69(2):175–194.
  23. McLain, D.L., and Keenan, J.P. (1999). Risk, information, and the decision about response to wrongdoing in an organization. Journal of Business Ethics, 19 (3): 255–271.
  24. Menk, K. (2011). The Impact of Materiality, Personality Traits, and Ethical Position on Whistle-Blowing Intentions. Unpublished Doctoral Dissertation, Virginia Commonwealth University. Richmond.
  25. Miceli, M.P., Dozier, J.B., and Near, J.P. (1987). Personal and situational determinants of whistle-blowing. In: Paper presented at the meeting of the Academy of Management, New Orleans, LA.
  26. Miceli, M.P., Near, J.P., & Dworkin, T.M. (2008). Whistle-Blowing in Organizations. Routledge, New York.
  27. Miceli, M.P., Near, J.P., & Dworkin, T.M. (2009). A word to the wise: how managers and policy-makers can encourage employees to report wrongdoing. Journal of Bussines Ethics, 86 (3): 379–396.
  28. Miceli, M.P., Near, J.P., Rehg, M.T, & Van Scotter, J.R. (2012). Predicting employee reactions to perceived organizational wrongdoing: demoralization, justice, proactive personality, and whistle-blowing. Human Relation, 65(8): 923–954.
  29. Namazi, M., & Ebrahimi, F. (2014). Investigating the effect of the moderating variable of perceived moral severity on the intention of internal accountants to report fraud. Iranian Accounting Reviews, 2 (5): 133-109. (In Persian)
  30. Namazi, M., & Ebrahimi, F. (2016). Modeling and prioritizing factors influencing accountants' intent to report financial fraud. Empirical Studies in Financial Accounting, 13 (49): 1- 28. (In Persian)
  31. Namazi, M., & Namazi, N. (2016). Conceptual analysis of moderator and mediator variables in business research. Procedia Economics and Finance, 36: 540-554.
  32. Near, J.P., Miceli, M.P. (1985). Organizational dissidence: the case of whistle-blowing. Journal of Bussines Ethics, 4(1):1–16.
  33. Near, J.P., Miceli, M.P. (1996). Whistle-blowing: myth and reality”. Journal of Management, 22(3):507–526.
  34. Parker, S.K., & Wu, C.H. (2014). Leading for Proactivity: How Leaders Cultivate Staff Who Make Things Happen. In: Day DV (ed) Oxford Handbook of Leadership and Organizations. Oxford University Press, Oxford, pp 380–399.
  35. Pratt, M.G. (2000). The good, the bad, and the ambivalent: managing identification among Amway distributors. Administrative Science Quarterly, 45(3):456–493.
  36. Rahmani, H., Rajabdorri, H., & Khorramin, M. (2017). Investigation of the impact of logical theory on the willingness to cheat in financial reporting. Accounting Knowledge and Management Auditing, 6 (24): 143-135. (In Persian)
  37. Riketta, M. (2005). Organizational identification: a meta-analysis”. Journal of Vocational Behavior, 66 (2): 358–384.
  38. Rothwell, G.R., & Baldwin, J.N. (2007). Ethical climate theory, whistle-blowing, and the code of silence in police agencies in the state of Georgia. Journal of Bussines Ethics, 70 (4): 341–361.
  39. Saroglou, V. and Munoz–Garcia, A. (2008). Individual differences in religion and spirituality: an issue of personality traits and/or values. Journal for the Scientific Study of Religion, 47 (1):               83–101.
  40. Vadera, A.K., Aguilera, R.V., & Caza, B.B. (2009). Making sense of whistle-blowing’s antecedents: learning from research on identity and ethics programs. Business Ethics Quarterly, 19 (4): 553–586.
  41. Victor, B., & Cullen, J.B. (1988). The organizational bases of ethical work climate. Administrative Science Quarterly, 33(1):                   101–125.
  42. Young, R. (2013). The role of organizational justice as a predictor of intent to comply with internal disclosure policies. Journal of Accounting and Finance, 13 (6): 29-44.

فایل ها

سابقه مقاله

  • تاریخ دریافت: 10 مرداد 1398
  • تاریخ بازنگری: 20 آبان 1398
  • تاریخ پذیرش: 20 دی 1398

هم رسانی

ارجاع به این مقاله

آمار