بررسی رابطه خودارزیابی هسته‌ای و رهبری اخلاقی با عملکرد مالی سازمان و عملکرد شغلی کارکنان مالی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 کارشناس ارشد حسابداری، واحد شیراز، دانشگاه آزاد اسلامی، شیراز، ایران.

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

چکیده

مقدمه: با افزایش تقاضا برای استانداردهای اخلاقی در محیط کسب و کار فعلی، به رهبری اخلاقی نیز به صورت ویژه توجه شده است. از این رو، در این پژوهش با تکیه بر نظریه خودتأییدی، تأثیر خودارزیابی هسته‌ای رهبران بر بروز رهبری اخلاقی و با استفاده از نظریه یادگیری اجتماعی و نظریه تبادل اجتماعی، تأثیر خودارزیابی هسته‌ای رهبران و رهبری اخلاقی بر عملکرد مالی سازمان و عملکرد شغلی کارکنان مالی بررسی شده است.
روش پژوهش: این پژوهش از لحاظ هدف، کاربردی و بر مبنای روش علی-مقایسه‌ای است و نمونه آن شامل 61 جفت مدیر-کارمند است که به روش نمونه‌گیری در دسترس در سال 1395 از بین کارکنان مالی سازمان‌های بخش عمومی و خصوصی استان فارس انتخاب شده‌اند. داده‌ها از طریق پرسش‌نامه جمع‌آوری و با استفاده از معادلات ساختاری آزمون شده است.
یافته‌ها: نتایج پژوهش حاضر با نظریه خودتأییدی هماهنگی دارد و نشان‌دهنده رابطه مثبت و معنی‌دار خودارزیابی هسته‌ای رهبران با رهبری اخلاقی و عملکرد مالی است. هم‌چنین، یافته‌های پژوهش حاکی از آن است که بین خودارزیابی هسته‌ای رهبران و عملکرد مالی رابطه معنی‌دار وجود ندارد.
نتیجه‌گیری: خودپنداره مثبت رهبران، رهبری اخلاقی را تقویت می‌کند و رهبری اخلاقی نیز نقشی محوری در ترغیب کارکنان به ارتقای عملکرد درون‌نقشی و فرانقشی دارد. بنابراین، پیشنهاد می‌شود دوره‌های آموزشی به‌منظور ارتقاء روابط مدیران با کارکنان (رهبری اخلاقی) و بالا بردن سطح خودارزیابی هسته‌ای مدیران، در سازمان‌ها برگزار شود. هم‌چنین، در گزینش مدیران سطح رهبری اخلاقی و خود‌ارزیابی هسته‌ای آنان نیز سنجیده شود.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Relationship between Core Self-Evaluation and Ethical Leadership with Organizational Financial Performance and Job Performance of Finance Staff

نویسندگان [English]

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

Introduction: Due to the increasing demand for ethical standards in the current business environment, ethical leadership has particularly been taken into consideration. Thus, in this study based on self-verification theory, the effect of leaders’ core self-evaluation on the display of ethical leadership and applying social learning theory and social exchange theory the effect of leaders’ core self-evaluation and ethical leadership on organizational financial performance and the job performance of finance staff have been examined.
Method: This research is applied in terms of purpose and is cross-correlation regarding the method. The sample includes 61 pairs of employee and direct manager who were randomly selected through convenience sampling from finance staff working in public and private organizations of Fars province in 2016. The data was collected by the questionnaire and analyzed through structural equation modeling.
Results: The results of this study are consistent with self-verification theory and they indicate a positive and significant relationship between leaders’ core self-evaluation and ethical leadership as well as financial performance. Furthermore, the findings suggest that there is no significant relationship between leaders’ core self-evaluation and financial performance. 
Conclusion: Leaders’ positive self-concept promotes ethical leadership which plays a key role in encouraging employees to enhance their in-role and extra-role performance. To this end, it is suggested that some training courses should be held in the organizations to improve the relationships between managers and employees (ethical leadership) and to raise the leaders’ core self-evaluation. Also, the level of ethical leadership and core self-evaluation should be measured to choose the leaders.

کلیدواژه‌ها [English]

  • Core Self-evaluation
  • Employee Organizational Citizenship Behavior
  • Ethical Leadership
  • Organizational Financial Performance
  • Employees Task Performance
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