بررسی تاثیر ابعاد سکوت سازمانی بر عملکرد حرفه ای و اخلاقی حسابرسان

نویسندگان
1 استادیار گروه مدیریت، واحد کرج ، دانشگاه آزاد اسلامی ،کرج، ایران(نویسنده مسئول)
2 دانشجوی دکتری مدیریت صنعتی گرایش مالی، واحد کرج ، دانشگاه آزاد اسلامی ،کرج، ایران، azadehkabir16@yahoo.com
چکیده
ﺑﺎ اﻓﺰایﺶ ﺗﻮﺟﻪ ﺟﻬﺎﻧﯽ ﺑﻪ ﻣﺒﺤﺚ اﺧﻼق و ﻧﯿﺰ اﻫﻤﯿﺖ ﮐﯿﻔﯿﺖ اﻃﻼﻋﺎت درﺣﺮﻓﻪ ﺣﺴﺎﺑرسی، در ایﻦ ﺗﺤﻘﯿﻖ ﺳﻌﯽ ﺷﺪه اﺳﺖ ﺗﺎ ﮔﻮﺷﻪ ای از ﺧﻼء ﺗﺤﻘﯿﻘﺎﺗﯽ ﻣﻮﺟﻮد در ﺗﺒﯿﯿﻦ اﺛﺮ سکوت سازمانی بر عملکرد اﺧﻼﻗﯽ و حرفه ایی جامعه حسابرسی ﭘﺮﺷﻮد. هدف پژوهش حاضر در وهله اول بررسی میزان سکوت سازمانی در دو جامعه حسابرسی؛ و در وهله دوم بررسی تاثیر ابعاد سکوت سازمانی بر عملکرد حرفه ایی و اخلاقی حسابرسان می باشد. پژوهش حاضر، توصیفی پیمایشی و نمونه آماری پژوهش را 363 نفر از حسابرسان شاغل در موسسات حسابرسی عضو جامعه حسابداران رسمی ایران و سازمان حسابرسی در سال 1397 تشکیل می دهند. داده های پژوهش از طریق پرسشنامه ساختار یافته و محقق ساخته جمع آوری گردید سپس با استفاده از نرم افزار PLS2 و روش مدلسازی معادلات ساختاری به تحلیل و آزمون فرضیه ها پرداخته شده است.

یافته ها حاکی از آن است که میانگین سکوت سازمانی در جامعه حسابداران رسمی بیشتر از سازمان حسابرسی است. سکوت تدافعی تاثیر معنی داری در کاهش عملکرد حرفه ایی و اخلاقی حسابرسان در هر دو بخش خصوصی و دولتی دارد. تاثیر سکوت نوع دوستی بر افزایش عملکرد حرفه ایی و اخلاقی حسابرسان معنی دار، و اثر سکوت مطیع بر عملکرد حرفه ایی و اخلاقی حسابرسان، معنی دار نمی باشد. بین ویژگی های فردی-سازمانی و عملکرد حرفه ای و اخلاقی حسابرسان تاثیر مثبت و معنی داری وجود دارد و میزان این تاثیر بر عملکرد حرفه ای قوی تر و بیشتر است. از بین ویژگی های فردی-سازمانی، سابقه کاری بیشترین تاثیر مثبت و معنی دار را بر عملکرد اخلاقی و حرفه ایی حسابرسان دارد
کلیدواژه‌ها

عنوان مقاله English

Investigating the Impact of Organizational Silence on Professional and Ethical Performance of Auditors

نویسندگان English

zohreh mousavi kashi 1
zohreh Mohseni Kabir 2
1 Assistant Professor of Islamic Azad University, Karaj, Iran (CorrespondingAuthor
2 Ph.D. Student of Industrial Management, Islamic Azad University, Karaj Branch, Karaj, Iran, azadehkabir16@yahoo.com
چکیده English

With increasing global attention to ethical issues as well as the importance of quality information in the audit, this study attempts to fill a corner of the research gap in explaining the effect of organizational silence on the ethical and professional performance of the audit community. The main purpose of this study is to investigate the extent of organizational silence in two audit societies, and secondly, to examine the effect of organizational silence dimensions on the professional and ethical performance of auditors. The present study is descriptive and the sample consists of 363 auditors working in the audit institutions of the member of the Iranian Association of Official Accountants and the Audit Organization in 2019. The research data were collected through a structured and researcher-made questionnaire. Then, using structural equation modeling and Partial Least Squares software (pls), hypotheses were analyzed and tested

کلیدواژه‌ها English

organizational silence
professional performance
ethical performance
Audit
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