تأثیر اخلاقیات بر تعهد سازمانی و حرفه‌ای حسابداران (مطالعه موردی: دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی)

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استاد حسابداری دانشگاه شیراز و حسابدار رسمی

2 دانشجوی دکتری حسابداری دانشگاه شیراز

چکیده

مقدمه: هدف این پژوهش بررسی تأثیر اخلاقیات بر تعهد سازمانی و حرفه‌ای حسابداران است. لذا، تأثیر عواملی مانند جو اخلاقی و فرهنگ اخلاقی سازمان بر تعهد عاطفی سازمانی و تعارض بین حرفه و سازمان بررسی می‌شود. هم‌چنین، تأثیر ماکیاول‌گرایی بر تعهد عاطفی سازمانی و نیز رابطه بین تعهد عاطفی سازمانی و تعارض بین حرفه و سازمان بررسی می‌شود.
روش پژوهش: این پژوهش از نظر هدف، کاربردی و از نظر شیوه پژوهش، توصیفی-پیمایشی و با در نظر گرفتن معیار زمان، مقطعی است. جامعه آماری این پژوهش شامل کارشناسان حسابداری دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی سراسر کشور است که در طرح نظام نوین مالی دانشگاه‌های علوم پزشکی شرکت کرده‌اند. در این پژوهش از نمونه‌گیری استفاده نشده است. حجم جامعه مورد استفاده 150 نفر است. این پژوهش در سال 1391 انجام شده و به منظور آزمون فرضیه‌ها با بکارگیری نرم‌افزار SPSS نسخه 18 از الگوی رگرسیون و ضریب همبستگی پیرسون استفاده شده است.
یافته‌ها: نتایج حاصل از پژوهش بیانگر تأثیر برخی از جنبه‌های جو اخلاقی بر تعهد عاطفی سازمانی و تعارض بین حرفه و سازمان و هم‌چنین تأثیر معنادار فرهنگ اخلاقی سازمان بر تعارض بین حرفه و سازمان است. هم‌چنین، نتایج نشان می‌دهد که ماکیاول‌گرایی دارای تأثیری منفی و معنادار بر تعهد عاطفی سازمانی است. بررسی رابطه بین تعهد عاطفی سازمانی و تعارض بین حرفه و سازمان نیز بیانگر رابطه منفی و معنادار بین این دو متغیر است.
نتیجه‌گیری:  شواهد بدست آمده در این پژوهش بیانگر تأثیر اخلاق بر تعهد سازمانی و حرفه‌ای حسابداران است. در نتیجه، اندیشیدن تدابیری برای بهبود محیط اخلاقی سازمان حائز اهمیت است.

کلیدواژه‌ها

عنوان مقاله [English]

The Effect of Ethics on the Professional and Organizational Commitment of Accountants (A Case Study: The Universities of Medical Sciences)

نویسندگان [English]

  • Gh. Mahdavi 1
  • F. Ebrahimi 2
1 Professor of Accounting, Shiraz University, and Certified Public Accountant
2 Ph. D. Student in Accounting, Shiraz University
چکیده [English]

Introduction: The aim of this research is to examine the effect of ethics on professional and organizational commitment of accountants. For this purpose, the effect of some factors such as ethical climate and ethical culture of the organization on the affective organizational commitment and the organizational-professional conflict is investigated. Besides, the effect of Machiavellism on the affective organizational commitment, and the relationship between the affective organizational commitment and the organizational-professional conflict are also examined.
Method: This research is applied in terms of purpose, and regarding the method, it is a descriptive survey, and considering the time criteria, it is cross-sectional. The statistical population of this research include the accounting experts of the Universities of Medical Sciences of Iran who have participated in the new financial system plan of the Universities of Medical Sciences. The volume of the used population is 150 individuals. This research has been done in the year 2012, and in order to test the hypotheses, the regression model and Pearson correlation coefficient have been employed by using SPSS Software Version 18.
Results: The results of the research state that the effect of some aspects of ethical climate on the affective organizational commitment and the organizational-professional conflict, and also, the effect of ethical culture of the organization on the organizational-professional conflict are significant. Moreover, the results indicate that Machiavellism has a negative and significant effect on the affective organizational commitment. Investigating the relationship between the affective organizational commitment and the organizational-professional conflict also suggest the negative and significant relationship between these two variables.
Conclusion: The obtained evidence in this research represent the effect of ethics on the organizational and professional commitment of accountants. As a result, it is important to contemplate some policies for improving the ethical environment of the organization.

کلیدواژه‌ها [English]

  • Affective Organizational Commitment
  • Ethical Climate
  • Ethical Culture
  • Machiavellism
  • The Organizational-Professional Conflict

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