بررسی رابطه بین سلامت عمومی حسابداران و ادراک آنان از سبک رهبری مدیران در شرکت‌های دولتی شهر کرمان

نوع مقاله: مقاله پژوهشی

نویسندگان

1 مربی، گروه حسابداری، دانشگاه پیام نور، تهران، ایران

2 کارشناس ارشد حسابداری، دانشگاه شهید باهنر، کرمان، ایران

10.30476/jha.2020.67747.1123

چکیده

مقدمه: نقش سلامت حسابداران در ایفای درست وظیفه‌ حساس نگهبانی از سلامت مالی شرکت‌ها کاملاً برجسته است؛ حسابداران این وظیفه را تحت نظارت و رهبری مدیران انجام می‌دهند. از این رو، بررسی رابطه بین وضعیت سلامت عمومی حسابداران با ادراک آنان از سبک رهبری مدیران از اهمیت بالایی برخودار است.
روش پژوهش: این پژوهش توصیفی-تحلیلی بوده و در قالب یک بررسی همبستگی انجام شده است. نمونه پژوهش شامل تعداد 106 نفر از حسابداران شاغل در شرکت­های دولتی شهر کرمان در سال 1396 است که از طریق نمونه‌گیری در دسترس انتخاب شده‌اند. در این پژوهش برای جمع‌آوری داده­ها از دو پرسش‌نامه استاندارد سلامت عمومی گلدبرگ و هیلر و پرسش‌نامه سبک رهبری لیکرت و لیکرت و برای تجزیه و تحلیل داده­ها از آزمون تی تک نمونه­ای، ضریب همبستگی پیرسون و معادلات ساختاری استفاده شد.
یافته‌ها: نتایج پژوهش نشان می‌دهد که به باور بیشتر حسابداران سبک رهبری حاکم در محیط کار آنان، مشاوره­ای است. هم‌چنین، حسابداران از نظر نشانه­های بدنی و اضطراب و اختلال خواب، وضعیت مطلوبی ندارند. افزون براین، سلامت عمومی و مؤلفه‌های آن رابطه معنی‌داری با ادراک حسابداران از سبک رهبری دارد و ادراک از سبک رهبری در بین حسابداران متفاوت است.
نتیجه‌گیری: با توجه به وضعیت سلامت عمومی حسابداران و آثار آن بر ادراک از سبک رهبری مدیران، لازم است شرکت‌های دولتی به منظور اعمال رهبری مشارکتی به عنوان ابزار اصلی ارتقاء سلامت حسابداران اقداماتی انجام دهند. از جمله این اقدامات می‌توان به مواردی مانند ارتباطات درست حرفه­ای، ترغیب کار گروهی، افزایش آزادی عمل و تفویض اختیار نسبی به کارکنان، کاهش تعارضات و ابهامات شغلی و ارتقاء نرم­افزارهای کاربردی حسابداری اشاره کرد.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Relationship between Accountants General Health and their Perception of Managers Leadership Style in Public Companies of Kerman

نویسندگان [English]

  • S. Rajizadeh 1
  • H. Zangi Abadi 2
1 Instructor, Department of Accounting, Payam Noor University, Tehran, Iran
2 M. A. in Accounating, Shahid Bahonar University, Kerman, Iran
چکیده [English]

Introduction: The role of accountants’ health in performing the critical task of protecting companies’ financial health properly is quite prominent; accountants perform this duty under the supervision and leadership of mangers. Thus, investigating the relationship between general health status of accountants and their perception of managers’ leadership style is highly significant.
Method: This study is descriptive-analytical and correlational research. The sample consisted of 106 accountants who were working in public companies in Kerman in 2017 and they were selected through convenience sampling. Goldberg and Hillier General Health Questionnaire and Likert and Likert Leadership Styles Questionnaire were used to collect data and one-sample t-test, Pearson correlation coefficients, and structural equations were administered to analyze data.
Results: The results indicate that most of accountants believe the prevailing leadership style of their workplace is consultative. Also, accountants do not have desirable status in terms of physical symptoms, anxiety, and sleep disorders. General health and its factors have a significant relationship with accountants’ perception of leadership style as well and the perception of leadership style is different among accountants.
Conclusion: Considering the accountants’ general health and its effect on the perception of leadership style of managers, public companies are required to take some actions to implement collaborative leadership as a major medium to promote accountants’ health. Proper professional communication, encouraging group-work, increasing freedom of action, delegating relative discretion to staff, reducing conflicts and job ambiguities, and promoting applied accounting software can be mentioned as some of these actions.

کلیدواژه‌ها [English]

  • Accounting Profession
  • General health
  • Leadership Style
  • Public Companies
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