اهمیت اخلاق و رهبری اخلاقی حسابداران بخش عمومی

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:آینده حرفه حسابداری به رهبران و رهبری اخلاقی حسابداران حرفه‌ای بستگی دارد. از این رو، لازم است رهبران با تبیین اهمیت معیارهای اخلاقی، حسابداران را به‌سوی رفتار شرافت‌مندانه سوق دهند. بدیهی است که با انجام این کار، حرفه حسابداری در آینده می‌تواند به نقش تاریخی خود در رشد عادلانه اقتصادی و موفقیت و رفاه ملت‌ها ادامه دهد. این موضوع زمانی تحقق خواهد یافت که حسابداران متعهد به رعایت اصول اخلاقی باشند. بنابراین، این پژوهش به بررسی الگوی رهبری اخلاقی و تأثیر آن بر اثربخشی رهبر در حرفه حسابداری می‌پردازد.
روش پژوهش:ایـن پـژوهش، از نوع پیمایشـی‌توصـیفی اسـت. جامعه آماری آن شامل کارکنان ستاد دانشگاه علوم پزشکی شیراز، دانشکده پزشکی شیراز، بیمارستان‌های دولتی شیراز و شهرداری شیراز اسـت. داده‌ها از طریق پرسش‌نامه جمع‌آوری و با استفاده از معادلات ساختاری آزمون شده است.
یافته‌ها:یافته‌های پژوهش حاکی از آن است که درک کارکنان از رفتارهای اخلاقی رهبر رابطه مثبت و معنی‌داری با اثربخشی رهبری دارد. هم‌چنین، انتظارات و ترجیحات کارکنان در برابر رهبری اخلاقی ‌و درک آنان از فرهنگ اخلاقی سازمان رابطه بین درک رفتارهای اخلاقی رهبر و اثربخشی رهبر را تعدیل نمی‌کند.
بحث و نتیجه‌گیری: اگر رهبران رفتارهای اخلاقی داشته باشند، هم مافوق‌ها و هم زیردستان، آنان را رهبران مؤثرتری ارزیابی می‌کنند. رهبری اخلاقی سهم درخور ‌توجهی در پیش‌بینی و تبیین اثربخشی رهبر دارد. ایجاد رابطه‌ بین رفتارهای رهبری اخلاقی و اثربخشی رهبر، ممکن است این انگیزه را برای شرکت‌ها و کارکنان حرفه حسابداری ایجاد کند که رفتارهای رهبری اخلاقی را بیشتر مدنظر قرار دهند.

کلیدواژه‌ها


عنوان مقاله [English]

The Importance of Ethics and Ethical Leadership in Public Sector Accountants

نویسندگان [English]

  • F. Hajipoor 1
  • E. Barzegar (Ph. D.) 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: The future of accounting depends on the leaders and ethical leadership of professional accountants. Therefore, it is necessary for the leaders to guide accountants towards honest behavior by explaining and clarifying the importance of ethical standards.Obviously, by doing so, the accounting profession can continue its historic role in fair economic growth and the success and welfare of nations.This will come true when accountants are committed to ethical principles. Therefore, this study examines the ethical leadership model and its impact on the effectiveness of the leader in accounting.
Method: This study is a descriptive survey. The statistical community sample included the staff of Shiraz University of Medical Sciences, Shiraz Public Hospitals, Shiraz Medical Science Faculty and Shiraz Municipality. Data was gathered by means of questionnaires and analyzed by structured equation modeling method.
Results: The results indicated that the staff’s perception of the leader’s ethics had positive and significant effect on leadership effectiveness. Also, staff expectance and preference for ethical leadership did not moderate the relationship between perceiving leader’s ethical behavior and leader effectiveness.
Conclusion: If leaders have ethical behavior, they will be considered as more efficient leaders in the eyes of their superiors and subordinates. Ethical leadership plays an important role in predicting and explaining the effectiveness of the leader. Establishing a relationship between ethical leadership behaviors and leader effectiveness may motivate companies and accounting professionals to pay more attention to ethical leadership behaviors.

کلیدواژه‌ها [English]

  • ethics
  • Ethical Leadership
  • Leader Effectiveness
  • Public Sector Accountants
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