تأثیر رهبری تحول آفرین مدیران و سرپرستان حسابرسی بر کیفیت تعاملات تیمی حسابرسان مستقل (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف: به کارگیری رهبری تحول آفرین توسط مدیران و سرپرستان می تواند مزایایی زیادی را ازجمله، هماهنگی بین اعضا، کاهش درگیری عاطفی، کاهش درگیری در خصوص تخصیص منابع و مسئولیت ها، افزایش حس تعهد جمعی را به دنبال داشته باشد. ازاین رو، هدف این پژوهش بررسی تأثیر رهبری تحول آفرین بر کیفیت تعاملات تیمی حسابرسان مستقل (شامل هماهنگی، انسجام و درگیری اعضای تیم) است. روش: به منظور دستیابی به هدف پژوهش، داده های جمع آوری شده از کلیه کارکنان مؤسسات حسابرسی عضو جامعه حسابداران رسمی ایران در سال 1401، به وسیله مدل سازی معادلات ساختاری (Smart Pls2) تجزیه وتحلیل شده است. یافته ها: نتایج پژوهش نشان می دهد که مدیران و سرپرستانی که از پیشنهادهای اعضای تیم استفاده کرده، برای راهنمایی و آموزش زیردستان زمان اختصاص داده، بر اهمیت آینده نگری و دستیابی به اهداف تأکید و در حالات احساسی، روانی و رفتاری اعضای تیم تأثیرگذار هستند، می توانند باعث هماهنگی، کاهش سوءتفاهم های احتمالی و بهبود تعهد در بین اعضای تیم خود شوند. نتیجه گیری: به کارگیری رهبری تحول آفرین توسط مدیران و سرپرستان می تواند مزایای زیادی را ازجمله، هماهنگی بین اعضا، کاهش درگیری عاطفی، کاهش درگیری در خصوص تخصیص منابع و مسئولیت ها، افزایش حس تعهد جمعی را در بین اعضای تیم حسابرسی به دنبال داشته باشد.Transformational Leadership of Audit Managers and Supervisors on the Quality of Team Interactions of Independent Auditors
Objective: The increase in global competition and the need for diverse skills and innovation in doing things are the driving forces for prioritizing teamwork in organizations. Implementing and using work teams has become one of the most common changes in today's complex and dynamic environments. In such a way, dealing with complex problems requires the collective development of creative and innovative solutions and the creation of teamwork relationships. In the auditing profession, the importance of teamwork has been demonstrated. In this connection, using transformational leadership by managers and supervisors can have many benefits, including coordination between members, reducing emotional conflict, reducing conflict regarding allocating resources and responsibilities, and increasing collective commitment. Therefore, The quality of team interactions of independent auditors (including coordination, cohesion and involvement of team members).Method: This research is a survey-descriptive type of research. In terms of the goal, it is also considered applied research in such a way that the researcher seeks to reach information that can solve a problem by using it. In the discussion of the scope of the research, there are three types of thematic, temporal and spatial domains. The subject area of this research is the effect of transformational leadership on the quality of team interactions with independent auditors. On the other hand, this research was conducted in 2022 since it seeks to explain the influence of the leadership behaviors of managers and supervisors among all the employees of auditing institutions that are members of the Certified Public Accountants Society of Iran and their data was collected through a questionnaire and analyzed using structural equation techniques.Findings: The results of the descriptive statistics of the research variables show that 1. Managers and supervisors almost implement transformational leadership in their institutions because, on the 5-point Likert scale, the variable of transformational, servant and moral leadership of the manager and supervisor is higher than the average of "3" (respectively, "3.442" and "3.509") so that the T statistic for all variables has a significant difference at the 95% level from the average. 2. The T statistic of team coordination and cohesion has a significant difference at the 95% level with the average of "3" (respectively, 8.25 and 7.38); therefore, there is relatively good coordination and cohesion among the members of the audit team. 3. The T-statistic of team engagement has a significant difference at the 95% level with the mean of "3" (-9.52), which indicates a relatively low engagement among audit team members. 4. Average audit team members, tenure and age of auditors are approximately 5, 5 and 34 years respectively. It should be noted that the measurement accuracy increases when the data's standard deviation is less. In this connection, according to the standard deviation obtained in table number 2, the standard deviation of all research variables is close to 1, indicating their measurement's good accuracy. Finally, in the range of 5 Likert options, the minimum and maximum limits of the respondents to all research variables were 1 and 5, respectively. Since auditors do not work separately, it is essential to know the people, tasks and environment of auditors because of their effect on their performance. As the importance of teamwork has been proven in the auditing profession, auditing firms are organizations with professional services that build their activities as a team. This is because the complex tasks involved in audit work require using different competencies and perspectives of team members. Therefore, considering the importance of teamwork, the effect of transformational leadership on the quality of team interactions was investigated in this research, the results are described below. The results of the research show that managers and supervisors who use the suggestions of team members, dedicate time to guide and train subordinates, emphasize the importance of foresight and achieve goals, and influence the emotional, psychological and behavioral states of team members, can cause coordination, reducing possible misunderstandings and improving commitment among your team members.Conclusion: The current research was done to help institutions, managers, supervisors and legislative bodies in the auditing profession. In this regard, according to the results of the test of research models that indicated the effect of transformational leadership on the quality of team interactions, including cohesion, involvement and coordination of team members, the use of transformational leadership by managers and supervisors can bring many benefits, including coordination between members, Reducing the emotional conflict, reducing the conflict regarding the allocation of resources and responsibilities, will lead to an increase in the sense of collective commitment. Therefore, it is suggested that managers and supervisors use transformational leadership mechanisms that include: allocating time to guide and train subordinates, using the suggestions of team members, emphasizing the importance of foresight and achieving goals, and influencing the mental, emotional and behavioral states of team members be used in order to create effective communication with team members and influence their behavior. Finally, it should be noted that this research faced the following limitations.2. There is a possibility of potential bias of managers and supervisors in connection with self-reporting.Because part of the information was collected through cyberspace, the researcher did not directly monitor the correctness of the answers provided by the sample subjects.
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