بررسی اثر سلامت روانی بر تصمیم‌گیری اخلاقی مدیران مالی بر اساس الگوی رفتاری شیب لغزنده و رفتار جبرانی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری مدیریت مالی، واحد علی‌آباد کتول، دانشگاه آزاد اسلامی، علی‌آباد کتول، ایران.

2 استادیار گروه حسابداری، واحد علی‌آباد کتول، دانشگاه آزاد اسلامی، علی‌آباد کتول، ایران.

3 دانشیار گروه مدیریت، واحد علی‌آباد کتول، دانشگاه آزاد اسلامی، علی‌آباد کتول، ایران.

4 استادیار گروه مهندسی مالی، واحد علی‌آباد کتول، دانشگاه آزاد اسلامی، علی‌آباد کتول، ایران.

چکیده

مقدمه: هدف پژوهش حاضر بررسی اثر برخی ویژگی­های مرتبط با ایجاد الگوهای مختلف تصمیم­گیری اخلاقی مدیران مالی است. این پژوهش در حوزه پژوهش­های رفتاری و روان‌شناختی و الگوهای مورد بررسی شامل الگوی رفتاری شیب لغزنده و رفتار جبرانی، سلامت روانی مدیران مالی را مورد ارزیابی قرار می‌دهد.
روش پژوهش: پژوهش حاضر از نظر هدف کاربردی و از منظر روش توصیفی همبستگی بوده که به شیوه میدانی انجام شده است. جامعه مورد بررسی شامل مدیران مالی دارای تجربه حرفه­ای مناسب و قابل قبول است و نمونه به تعداد 120 نفر انتخاب شده است. داده­های مورد نیاز به وسیله پرسش‌نامه‌های استاندارد در تابستان و پاییز سال 1396 جمع‌آوری شده است. فرضیه‌های پژوهش با استفاده از روش تحلیل واریانسآزمون شد.
یافته‌ها: یافته­های پژوهش نشان می‌دهد که مدیران مالی امیدوار و با اشتیاق بالا، کم‌تر تسلیم درخواست­های غیراخلاقی مدیران ارشد شده و دارای الگوی اخلاقی­تر «رفتار جبرانی» هستند. در حالی که مدیران مالی خودشیفته و ناامید دارای الگوی رفتاری «شیب لغزنده» هستند و به صورت فزاینده درخواست­های غیراخلاقی مدیران ارشد در جهت بهتر نشان‌دادن غیرواقعی عملکرد شرکت را می‌پذیرند.
نتیجه‌گیری: یافته‌های پژوهش به درک بهتر ویژگی‌های فردی کمک می‌کند که منجر به تصمیم‌گیری غیراخلاقی در شرایط فشار مدیران ارشد می‌شود. در سازمان‌ها می‌توان با افزایش سطح امیدواری، شادی و اشتیاق به توسعه سطح رفتارهای اخلاقی و جلوگیری از تصمیم‌های غیراخلاقی کمک کرد.

کلیدواژه‌ها

عنوان مقاله [English]

Investigating the Effect of Mental Health on the Ethical Decision Making of Financial Managers Based on Slippery Slope and Compensatory Behavior

نویسندگان [English]

  • B. Khandouzi 1
  • A. Khozein 2
  • P. Saeedi 3
  • H. Didehkhani 4
1 Ph.D. Student in Financial Management, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
2 Assistant Professor, Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
3 Associate Professor, Department of Management, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
4 Assistant Professor, Department of Financial Engineering, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
چکیده [English]

Introduction: The aim of this study is to investigate the effect of some characteristics associated with the creation of different patterns of ethical decision making of financial managers. It evaluates the mental health of financial managers in the field of behavioral and psychological research as well as models including slippery slope behavior and compensatory behavior.
Method: This study was applied using descriptive-correlational design and field research. The statistical population consisted of 120 experienced and reasonable financial managers. The standard questionnaires were administered to collect data over the summer and the fall of 2017 and the analysis of variation was applied to test the research hypotheses.
Results: According to the results, promising and passionate financial managers accept unethical requests of senior managers less frequently and develop more ethical patterns of compensatory behavior. While, narcissistic and disappointed financial managers enjoy slippery slope behavior pattern and they increasingly admit unethical requests of senior managers to represent the unreal functions of the company much better.
Conclusion: The results of this research help a better understanding of individual characteristics resulted in unethical decision making of under-pressure senior managers. In organizations, the degree of ethical behaviors may be developed and unethical decisions may be prevented by increasing the degree of hope, joy and passion.

کلیدواژه‌ها [English]

  • Anxiety
  • Compensatory Behavior
  • Disappointment
  • Narcissism
  • Passion
  • Slippery Slope
  • Stress

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