تأثیر تعهد سازمانی و ارزش‌های اخلاقی بر قصد گزارش تخلف‌های کشف‌شده در بین حسابداران بخش عمومی

نوع مقاله: مقاله پژوهشی

نویسندگان

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

2 عضو هیئت علمی گروه حسابداری، دانشگاه آزاد اسلامی، واحد شیراز، ایران.

چکیده

مقدمه: عوامل مختلفی بر قصد رفتاری افراد از جمله حسابداران تأثیر می­گذارد. تعهد سازمانی و ارزش‌های اخلاقی سازمانی از جمله مواردی است که به نظر می‌رسد بر قصد گزارشگری تخلف به وسیله حسابداران تأثیرگذار باشد. گزارش تخلف به عنوان یک رفتار اخلاقی نیز مطرح است و از این قاعده مستثنا نیست.  پژوهش حاضر با هدف بررسی این موضوع در قالب پژوهشی پیمایشی طراحی و انجام شده است.
روش پژوهش: پژوهش حاضر از نوع توصیفی پیمایشی است. داده‌های مورد نیاز پژوهش از طریق پرسش‌نامه گردآوری شده و نمونه پژوهش متشکل از 266 حسابدار شاغل در بخش عمومی است. فرضیه‌های پژوهش با استفاده از آزمون همبستگی بررسی شده است.
یافته‌ها: یافته‌های پژوهش حاکی از آن است که بین تعهد سازمانی و قصد گزارش درون‌سازمانی تخلف رابطه مثبت و معنی‌داری وجود دارد اما بین تعهد سازمانی و قصد گزارش برون‌سازمانی تخلف رابطه معنی‌داری وجود ندارد. هم‌چنین، رابطه بین ارزش‌های اخلاقی سازمانی با قصد گزارش درون‌سازمانی تخلف مثبت و معنی‌دار و با قصد گزارش برون‌سازمانی تخلف منفی و معنی‌دار است.
نتیجه‌گیری: نتایج پژوهش حاکی از تأثیر ارزش‌های اخلاقی سازمانی و تعهد سازمانی بر قصد گزارش درون‌سازمانی تخلف حسابداران است. در نتیجه، افزایش سطح تعهد سازمانی حسابداران و بهبود فرهنگ سازمانی و ارزش‌های اخلاقی سازمانی به منظور افزایش احتمال گزارش تخلف به وسیله آن‌ها حائز اهمیت است.

کلیدواژه‌ها


عنوان مقاله [English]

The Effect of Organizational Commitment and Corporate Ethical Values on Whistleblowing Intention of the Public Sector Accountants

نویسندگان [English]

  • L. Kafash 1
  • H. Imani 2
1 M. A. Student of Accounting, Islamic Azad University, Shiraz Branch.
2 The Faculty Member of Accounting Department, Islamic Azad University, Shiraz Branch.
چکیده [English]

Introduction: There are various factors impacting the individuals’ behavioral intention including accountants. Organizational commitment and organizational ethical values are among the things that seem to affect the whistleblowing intention of accountants. Accountants’ whistleblowing is considered as an ethical behavior and there is no exception in this regard. This survey research was designed and conducted with the purpose of examining that issue.
Method: It is a descriptive-survey research. The required data was collected by a questionnaire distributed among a sample of 266 accountants working in the public sector. The research hypotheses were tested through the correlation test.
Results: The research findings indicate that there is a positive and significant relationship between organizational commitment and the internal whistleblowing intention, while there is no significant relationship between the organizational commitment and external whistleblowing intention. Additionally, organizational ethical values ​​develops a positive and significant relationship with the internal whistleblowing intention and it has a negative and significant relationship with external whistleblowing intention.
Conclusion: According to the results, organizational ethical values and organizational commitment affect the internal whistleblowing intention of accountants. Consequently, increasing the level of organizational commitment and improving organizational culture as well as organizational ethical values are considered crucial to raise the probability of whistleblowing by accountants.

کلیدواژه‌ها [English]

  • Ethical Values
  • External Whistleblowing
  • Internal Whistleblowing
  • Organizational Commitment
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