الگوی علّی ابهام و تعارض نقش، تنش شغلی، فرسودگی شغلی و تمایل به جابه‌جایی در حسابداران، حسابرسان و استادان دانشگاه در رشته حسابداری

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی کارشناسی ارشد، گروه حسابداری، واحد شیراز، دانشگاه آزاد اسلامی، شیراز، ایران.

2 استادیار، گروه حسابداری، واحد شیراز، دانشگاه آزاد اسلامی، شیراز، ایران.

چکیده

مقدمه: یکی از پیامدهای فوری استرس و فشارهای روانی، پدیده فرسودگی شغلی و افزایش تمایل به جابه‌جایی است. شیوع و میزان استرس و فرسودگی در حرفه حسابداری رو ­به افزایش است. با توجه به نقش مهمی که حرفه حسابداری در پیشرفت اقتصاد دارد، این پژوهش به بررسی الگوی علّی ابهام و تعارض نقش، تنش شغلی، فرسودگی شغلی و تمایل به جابه‌جایی در حسابداران، حسابرسان و استادان دانشگاه می­پردازد.
روش پژوهش: پژوهش حاضر از نوع توصیفی-همبستگی است. جامعه آماری پژوهش شامل 190 نفر از حسابداران، حسابرسان و استادان دانشگاه در سال 1395 است. ابزار جمع‌آوری داده‌ها پرسش‌نامه­ است و برای تجزیه و تحلیل داده‌ها از روش تحلیل مسیر استفاده شده است.  
یافته‌ها: نتایج پژوهش نشان می‌دهد که ابهام نقش بر هر دو مؤلفه فرسودگی شغلی (خستگی عاطفی و مسخ شخصیت)، اثر مستقیم منفی و معنادار و بر کاهش موفقیت فردی اثر مستقیم مثبت و معنادار دارد. تعارض نقش تنها بر مؤلفه خستگی عاطفی اثر مستقیم مثبت و معنادار دارد. در رابطه با آثار غیرمستقیم، اثر ابهام نقش بر تمایل به جابه‌جایی منفی و معنادار و اثر تعارض نقش بر تمایل به جابه‌جایی مثبت و معنادار است که این امر بیانگر نقش واسطه­ای مؤثر متغیرهای درون‌زا بین ابهام نقش، تعارض نقش و تمایل به جابه‌جایی است.
نتیجه‌گیری: با توجه به نقش مهم تعارض نقش و ابهام نقش در شکل‌گیری متغیرهای درون‌زای پژوهش، به ویژه، متغیر نهایی یعنی تمایل به جابه‌جایی باید عوامل اثرگذار بر این متغیرها شناسایی شود تا دستیابی به هدف اصلی (کاهش سطح تمایل به جابه‌جایی) با سهولت بیشتری امکان‌پذیر شود. بنابراین، با فراهم­آوری محیطی مناسب و بدون استرس و فشار کاری می­توان به این هدف دست یافت.

کلیدواژه‌ها

عنوان مقاله [English]

The Causal Model of Role Ambiguity and Role Conflict, Occupational Stress, Occupational Burnout and Turnover Intension of Accountants, Auditors, and Academic Professors in the Field of Accounting

نویسندگان [English]

  • M. Khajavi 1
  • E. Barzegar 2
1 M. A. Student in Accounting, Department of Accounting, Islamic Azad University of Shiraz.
2 Assistant Professor, Department of Accounting, Islamic Azad University of Shiraz.
چکیده [English]

Introduction: One of the immediate consequences of stresses is occupational burnout and increasing turnover intention. The extent and prevalence of stress and burnout are increasing in Accounting. Regarding Accounting's important role in the economic growth, this research investigates the Causal Model of role ambiguity and role conflict, occupational stress, occupational burnout and turnover intension of accountants, auditors and academic professors in the field of accounting.
Method: This research is of a descriptive-correlational type. The statistical population of the research contain 190 accountants, auditors and academic professors in 2016. The instrument for collecting data is questionnaire, andin order to analyze data,Path Quality Analysis has been used.
Results: The results of the research show that role ambiguity has a direct negative and significant effect on both components of occupational burnout (emotional exhaustion, depersonalization), but it has a direct positive and significant effect on the decrease of personal fulfillment. Role conflict has a direct positive and significant effect only on the emotional exhaustion. Regarding the indirect effects, the effect of role ambiguity on turnover intension is negative and significant, and the effect of role conflict on turnover intension is positive and significant so that this issue suggests the effective mediating role of endogenous variables among role ambiguity, role conflict, and turnover intension.
Conclusion: According to the important function of role conflict and role ambiguity in the formation of endogenous variables of this research, especially the final variable; i. e., turnover intension, the effective factors on these variables should be identified in order to achieve the main objective (reducing the level of turnover intension) more simply. Therefore, by providing an appropriate environment and without stress and occupational pressure, this goal can be achieved.

کلیدواژه‌ها [English]

  • Occupational Burnout
  • Occupational Stress
  • Role Ambiguity
  • Role Conflict
  • Turnover Intention

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