بررسی تأثیر رفتار اخلاقی بر هویت سازمانی و حرفه ای حسابرس (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف: پژوهش حاضر با هدف بررسی تأثیر رفتار اخلاقی بر هویت سازمانی و هویت حرفه ای حسابرسان انجام شد.روش: روش پژوهش برای جمع آوری مبانی نظری کتابخانه ای و برای جمع آوری داده های پژوهش، پیمایشی است. ابزار پژوهش نیز پرسشنامه است. نمونه گیری آماری بر اساس روش تصادفی ساده انجام پذیرفت و تعداد نمونه با استفاده از فرمول کوکران 384 نفر براورد شد؛ پرسشنامه بین 384 نفر از حسابرسان دارای دانش و تخصص شاغل در مؤسسات حسابرسی و سازمان حسابرسی توزیع شد؛ برای آزمون صحت مدل نظری تحقیق و محاسبه ضرایب تأثیر از روش مدل یابی معادلات ساختاری به وسیله نرم افزار PLS استفاده شده است.یافته ها: نتایج پژوهش نشان می دهد مقادیر شاخص های برازش مدل، مناسب بوده و رفتار اخلاقی بر هویت سازمانی و هویت حرفه ای حسابرسان اثر مثبتی دارد.نتیجه گیری: نتایج پژوهش حاکی از آن است که با ارتقای رفتار اخلاقی، هویت سازمانی و هویت حرفه ای حسابرسان بهبود می یابد. این یافته بدان معناست که با نهادینه شدن رفتار اخلاقی در مؤسسات حسابرسی، کارکنان ترغیب می شوند به جای اهداف کاملا شخصی، به اموری که برای سازمان سوددهی دارد تمرکز داشته باشند؛ نسبت به سازمان و حرفه وظیفه شناسی بی نظیری نشان داده و به سهیم شدن در ارزش ها و اهداف سازمان با دیگر اعضا اهمیت دهند. نوآوری پژوهش حاضر شناسایی تأثیر رفتار اخلاقی بر هویت سازمانی و حرفه ای حسابرسان است که می تواند راهگشایی مناسب برای بهبود رفتار اخلاقی حسابرسان باشد و منجر به افزایش کیفیت حسابرسی و در نتیجه حفظ اعتماد عمومی به حرفه حسابرسی گردد.The Impact of Ethical Behavior on the Organizational and Professional Identity of the Auditor
Objective: one of the major concerns of efficient managers is how to create suitable platforms for human factors working in the profession so that they can work in the society and profession with a sense of responsibility and full commitment and observe the moral principles governing their job and profession. On the other hand, professional and organizational identity is necessary for the success of companies in a competitive environment because it creates the commitment and job motivation of more people in the organization. Therefore, the current research was conducted to investigate the effect of ethical behavior on auditors' organizational and professional identities. According to the code of professional conduct, maintaining public trust in auditing is possible when certified public accountants provide their services at a level worthy of public trust. Organizational identity and professional identity are created due to interaction with, or even in opposition to, the internal and external forces of accounting institutions in a way that can introduce a person as committed or indifferent to the organization's goals. However, most of the previous internal studies have focused on investigating the impact of organizational and professional identity on professional skepticism and commercialization in auditing firms and have not paid much attention to the impact of factors affecting organizational and professional identity. Therefore, the current research wants to know the level of organizational identity and professional identity in the auditing profession and also to provide useful information to the legislators of this profession, auditing institutions, researchers and other stakeholders of the auditing profession about the organizational identity and professional identity and to introduce the ethical behavior of the accountant as it is an effective factor on the professional and organizational identities of accountants to make an important contribution to the advancement and development of researches in this field.Method: in the current research, due to the study of data related to a specific period, the data analysis method is cross-sectional and based on the path analysis method. Two library and field methods were used to collect data in this research. This way, to write research literature and theoretical and qualitative topics, library resources such as books, publications, and websites were used, and to collect data, a standard questionnaire and face-to-face visits were used to auditors working in private audit institutions and audit organizations. The research questionnaire is divided into two parts: the first part is dedicated to personal information and includes 6 questions, and the second part, which includes 25 questions, measures the research variables. The statistical population of the research includes all auditors working in private audit institutions and audit organizations across the country. The statistical sampling was based on a simple random method using Cochran's formula, and there were 384 people. The questionnaire was distributed among 384 auditors with knowledge and expertise working in private audit institutions and audit organizations; after collecting the answers, due to not answering some important questions or not returning some questionnaires, 273 questionnaires were accepted and this number of questionnaires became the main reference of the research for analysis. To test the validity of the research theoretical model and calculate the influence coefficients, the structural equation modeling method by PLS software was used.Results: The results of the research show that the values of the model fit indices were appropriate and that ethical behavior positively affects auditors' organisational and professional identities. In other words, the results of the research hypotheses test showed that auditors' ethical behavior has a positive and significant effect on the auditor's organizational identity and professional identity; professional identity includes gaining insight into professional performance and creating professional ideals and values. Therefore, values and ethical behavior are necessary to establish employees' professional identities. In addition, ethical leaders use symbolic mechanisms to promote and establish a premium identity in the organization, and this premium organizational identity helps to achieve functional goals, attract and maintain talents, gain reputation and create mental security in the organization.Conclusion: the results of the research indicate that by promoting ethical behavior, the organizational identity and professional identity of auditors improve. This finding means that with the institutionalization of ethical behavior in audit institutions, employees are encouraged to focus on things that benefit the organization instead of completely personal goals; they should show a great sense of duty towards the organization and the profession and give importance to sharing the values and goals of the organization with other members. Based on the research findings, it is suggested that the government provides the necessary platforms for ethical behavior by establishing special laws for people who act against the laws. It is also recommended that ethical standards have a high coefficient in the selection and appointment of managers and employees in audit institutions; especially with regard to managers, he has chosen people who have outstanding moral qualities and have the dimensions of ethical leadership along with expertise and experience. Also, the objectives, code of ethics, and codes of professional conduct in auditing should be updated. It is suggested to the legislators of the auditing profession, like the community of official accountants, to formulate and implement mechanisms including procedures and guidelines by considering the components of ethical behavior to strengthen the professional and organizational identity.
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