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

10.22081/jare.2020.55202.1433

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
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  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.
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  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.
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