رابطه بین جو اخلاقی و مشاوره با تعهد حرفه‌ای و سازمانی حسابداران بخش عمومی

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: رابطه بین درک جو اخلاقی و تعهد سازمانی می­تواند در بین حسابداران قوی­تر از سایر کارکنان باشد. هم‌چنین، وجود کارکنان‌ارشد در نقش مشاور می­تواند به حسابداران مبتدی در زمان ایجاد چالش کمک کند. از این رو، پژوهش حاضر به بررسی تأثیر جو اخلاقی و مشاوره بر تعهد حرفه­ای و سازمانی حسابداران بخش عمومی می‌پردازد.
روش پژوهش: پژوهش حاضر از لحاظ هدف، کاربردی و بر مبنای روش از پژوهش­های توصیفی-پیمایشی از نوع همبستگی است. نمونه پژوهش شامل تعداد 320 نفر از حسابداران بخش عمومی در سال 1395 است. داده­ها از طریق پرسش‌نامه جمع‌آوری و با استفاده از روش الگو­سازی معادلات ساختاری تحلیل شد.
یافته‌ها: نتایج پژوهش نشان می‌دهد که بین سطح نظارت دریافت شده به وسیله حسابداران مبتدی با تعهد سازمانی و حرفه­ای آنان و بین سطح حمایت اجتماعی دریافت شده به وسیله حسابداران مبتدی با تعهد سازمانی آنان رابطه مثبت و معنا­دار اما بین سطح حمایت اجتماعی دریافت شده به وسیله حسابداران مبتدی با تعهد حرفه­ای آنان رابطه منفی و معناداری وجود دارد. هم‌چنین، بین درک حسابداران مبتدی و با سابقه از جو ­اخلاقی سازمان با تعهد سازمانی آنان و بین تعهد سازمانی با تعهد حرفه­ای حسابداران مبتدی و با سابقه رابطه مثبت و معناداری وجود دارد.
نتیجه‌گیری: جو ­اخلاقی مناسب موجب رشد و تعالی سازمان به لحاظ اخلاقی و مشاوره موجب کاهش فشار روانی ناشی از چالش­های پیش­روی حسابداران می‌شود و در بهبود تعهد حرفه­ای و سازمانی آن‌ها نقش بسیار با اهمیتی ایفا می‌کند.  با فراهم‌شدن محیطی مناسب و بدون فشار روانی و فشار کاری، همراه با افزایش رضایت شغلی و کاهش تمایل به ترک کار، به سازمان در جهت رسیدن به هدف‌های خود کمک می‌شود. بنابراین، پیشنهاد می‌شود که به برنامه­های مشاوره­ای و مربی­گری و جو ­اخلاقی حاکم بر سازمان‌های بخش عمومی توجه بیشتری شود.

کلیدواژه‌ها


عنوان مقاله [English]

The Relationship between Ethical Climate and Consulting with Professional and Organizational Commitment of the Public Sector Accountants

نویسندگان [English]

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

Introduction: The relationship between the perception of ethical climate and organizational commitment may be stronger among accountants rather than the other employees. Also, the presence of senior employees as consultants can help amateur accountants when a challenge arises. Therefore, the current research investigates the effect of ethical climate and consulting on the professional and organizational commitment of accountants in the public sector.
Method: The present study is applied in terms of purpose and it is a descriptive survey based on method, and the type is correlational. The sample of the research includes 320 accountants in the public sector in 2016. Data have been collected by means of questionnaire and they have been analyzed through Structural Equation Modeling.
Results: The results of the study indicate that there is a significant and positive relationship between the perceived level of monitoring by amateur accountants with their professional and organizational commitment. Also, there is a significant and positive relationship between the perceived level of social support by amateur accountants with their organizational commitment. However, there is a significant and negative relationship between the perceived level of social support by amateur accountants with their professional commitment.
Moreover, there exists a significant and positive relationship between the perception of amateur and experienced accountants of organization's ethical climate with their organizational commitment, and there is a significant and positive relationship between organizational commitment with professional commitment in amateur and experienced accountants.
Conclusion: An appropriate ethical climate leads to grow and elevate the organization ethically, and consulting results in decreasing the stress from the challenges confronting accountants. And it does have too important role in the improvement of professional and organizational commitment of accountants. As a result, by providing an appropriate environment and without stress and work pressure, alongside with increasing job satisfaction and decreasing the desire to leave the job, it helps the organization to reach its goals. Therefore, it is suggested that consulting and mentoring programs and ethical atmosphere dominated the organizations of the public sector should be taken into more consideration.

کلیدواژه‌ها [English]

  • Amateur Accountants
  • Ethical Climate
  • Organizational Commitment
  • Professional Commitment
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