تأثیر سبک‌های رهبری ملاحظات و ساختار و رده سازمانی بر تعهد حرفه‌ای حسابرسان

نوع مقاله: مقاله پژوهشی

نویسندگان

1 کارشناس ارشد حسابداری، دانشگاه شیراز، شیراز، ایران

2 استاد، گروه حسابداری، دانشگاه شیراز، شیراز، ایران

چکیده

مقدمه: تعهد حرفه‌ای به عنوان یکی از مهم‌ترین عوامل تعیین‌کننده رفتارهای کاری حسابرس در نظر گرفته می‌شود که وابستگی وی به حرفه خودش را نشان می‌دهد و اهمیت آن به اندازه‌ای است که عملکرد حسابرس را تحت تأثیر قرار می‌دهد. در این راستا، هدف این پژوهش بررسی تأثیر سبک‌های رهبری ملاحظات و ساختار و رده سازمانی بر تعهد حرفه‌ای حسابرسان است. 
روش پژوهش: داده‌های مورد نیاز این پژوهش از طریق پرسش‌نامه تکمیل‌شده به وسیله کلیه کارکنان مؤسسات حسابرسی عضو جامعه حسابداران رسمی ایران شامل کمک‌حسابرس، حسابرس، حسابرس ارشد، سرپرست، سرپرست‌ارشد، مدیر و شریک، جمع‌آوری و تجزیه و تحلیل شده است.
یافته‌ها: نتایج پژوهش نشان داد که بین سبک‌ رهبری ملاحظات، سبک رهبری ساختار و رده سازمانی با تعهد حرفه‌ای حسابرسان رابطه مثبت و معنی‌داری وجود دارد.
بحث و نتیجه‌گیری: به مدیران عامل مؤسسات حسابرسی پیشنهاد می‌شود که سبک رهبری ملاحظات و ساختار را به طور ترکیبی در مؤسسه خود اجراء و بر کار کارکنان رده‌های پایین‌تر نظارت بیشتری اعمال کنند.

کلیدواژه‌ها


عنوان مقاله [English]

The Impact of Leadership Styles Considerations and Structure and Organizational Position on the Professional Commitment of Auditors

نویسندگان [English]

  • R. Zamani 1
  • Gh. Mahdavi (Ph. D., ICPA) 2
1 M. A. in Accounting, Department of Accounting, Shiraz University, Shiraz, Iran
2 Professor of Accounting, Department of Accounting, Shiraz University, Shiraz, Iran
چکیده [English]

Introduction: Professional commitment is considered as one of the most important determinants of the auditor’s work behaviors, which shows his dependence on his profession and its importance is to the extent that affects the performance of the auditor. The purpose of this study is investigating the effect of leadership styles considerations and structure and organizational position on the professional commitment of auditors.
Method: The required data for this study was collected and analyzed through a questionnaire completed by all employees of auditing firms who were members of Iranian Association of Certified Public Accountants including assistant auditor, auditor, senior auditor, supervisor, senior supervisor, manager and partner.
Results: The results of the research show that there is a positive and significant relationship between leadership style of considerations, structure leadership style and organizational position with the professional commitment of auditors.
Conclusion: It is suggested to the directors of the audit firms to collectively implement the leadership style of considerations and structure in their institution and oversee the work of lower-level staff.

کلیدواژه‌ها [English]

  • Leadership Style Considerations
  • Organizational Position
  • Professional Commitment
  • Structure Leadership Style
1        Shahriyari, M. and E. Barzegar (2017). “The Relationship between Ethical Climate and Consulting with Professional and Organizational Commitment of the Public Sector Accountants”, Journal of Health Accounting, Vol. 5, No. 2, pp. 47-70. [In Persian]
2        Kannan, R. and M. P. Pillai (2008). “An Examination on the Professional Commitment of Engineering College Teachers”, International Business Management, Vol. 2, No. 6, pp. 218-224.
3        Aranya, N.; Barack, A.; and J. Amernic (1981). “A Test of Holland’s Theory in a Population of Accountants”, Journal of Vocational Behavior, Vol. 19, No.  1, pp. 15-24.
4        Da Silva, P. L.; Nunes, S. C.; and D. F. Andrade (2019). “Managers’ Leadership Style and the Commitment of their team Members: Associating Concepts in Search of Possible Relations”, Revista Brasileira de Gestão de Negócios, Vol. 21, No. 2, pp. 291-311.
5        Lee, K.; Carswell, J. J.; and N. J. Allen (2000). “A Meta-Analytic Review of Occupational Commitment: Relations with Person-and Work-Related Variables”, Journal of Applied Psychology, Vol. 85, No. 5, pp. 799-811.
6        Meixner, W. F. and D. M. Bline (1989). “Professional and Job-Related Attitudes and the Behaviors they Influence among Governmental Accountants”, Accounting, Auditing & Accountability Journal, Vol. 2, No. 1, pp. 8-20.‏
7        Elias, S. M. (2009). “Employee Commitment in Times of Change: Assessing the Importance of Attitudes Toward Organizational Change”, Journal of Management, Vol. 35, No. 1, pp. 37-55.‏
8        Mousavi Shiri, M.; Salehi, M.; and M. Ahmadnejad (2015). “Investigating the Relationship between Auditors’ Professional and Organizational Commitment with Inefficient Audit Behavior”, Journal of Accounting and Auditing Studies, Vol. 7, No. 3, pp. 34-53. [In Persian]
9        Schulz, S. A.; Martin, T.; and H. M. Meyer (2017). “Factors Influencing Organization Commitment: Internal Marketing Orientation, External Marketing Orientation, and Subjective Well-Being”, Journal of Management Development, Vol. 36, No. 10, pp. 1294-1303.
10    Islam, T.; Khan, M. M.; Khawaja, F. N.; and Z. Ahmad (2017). “Nurses’ Reciprocation of Perceived Organizational Support: The Moderating Role of Psychological Contract Breach”, International Journal of Human Rights in Healthcare, Vol. 10, No. 2, pp. 123-131.
11    Atkinson, T. N. and T. Pilgreen (2011). “Adopting the Transformational Leadership Perspective in a Complex Research Environment”, Research Management Review, Vol. 18, No. 1, pp. 42-63.‏
12    Yukl, G. (2012). “Effective Leadership Behavior: What We Know and What Questions Need More Attention”, The Academy of Management Perspectives, Vol. 26, No. 4, pp. 66-85.‏
13    House, R. J. and T. R. Mitchell (1975). “Path-Goal Theory of Leadership (No. TR-75-67)”, Available at: https://ntrl. ntis.gov/NTRL/dashboard/searchResults/titleDetail/ADA009513.xhtml. [Online] [6 July 2017]
14    Shoemaker, M. E. (1999). “Leadership Practices in Sales Managers Associated with the Self-Efficacy, Role Clarity, and Job Satisfaction of Individual Industrial Salespeople”, The Journal of Personal Selling and Sales Management, Vol. 19, No. 4, pp. 1-19.‏
15    Yiing, H. L. and Z. B. K. Ahmad (2009). “The Moderating Effects of Organizational Culture on the Relationships between Leadership Behavior and Organizational Commitment and between Organizational Commitment and Job Satisfaction and Performance”, Leadership & Organization Development Journal, Vol. 30, No. 1, pp. 53-86.‏
16    Lok, P. and J. Crawford (1999). “The Relationship between Commitment and Organizational Culture, Subculture, Leadership Style and Job Satisfaction in Organizational Change and Development”, Leadership & Organization Development Journal, Vol. 20, No. 7, pp. 365-374.‏
17    Sheldon, M. E. (1971). “Investments and Involvements as Mechanisms Producing Commitment to the Organization”, Administrative Science Quarterly, Vol. 16, No. 2, pp. 143-150.‏
18    Saeedi, F.; Jamshidi Navid, B.; Taherabadi, A.; and M. Ghanbari (2018). “The Impact of Individual Characteristics on External Auditors’ Whistleblowing Intentions”, Journal of Health Accounting, Vol. 7, No. 2, pp. 42-66. [In Persian]
19    Kafash, L. and H. Imani (2018). “The Effect of Organizational Commitment and Corporate Ethical Values on Whistleblowing Intention of the Public Sector Accountants”, Journal of Health Accounting, Vol. 6, No. 2, pp. 87-105. [In Persian]
20    Motahari, M. (1991). Management and Leadership in Islam, 4th Edition, Tehran: Amir Kabir Publications. [In Persian]
21    Porter, L. W.; Steers, R. M.; Mowday, R. T.; and P. V. Boulian (1974). “Organizational Commitment, Job Satisfaction, and Turnover among Psychiatric Technicians”, Journal of Applied Psychology, Vol. 59, No. 5, pp. 603.‏
22    Andreas (2016). “Interaction between Time Budget Pressure and Professional Commitment Toward Underreporting of Time Behavior (91-98)”, 73rd Global Conference on Business and Social Since-2015, Kuala Lumpur, Malaysia, Available at:  https://daneshyari.com/article/pre view/1107998.pdf. [Online] [22 May 2017]
23    Bogler, R. and A. Somech (2004). “Influence of Teacher Empowerment on Teachers’ Organizational Commitment, Professional Commitment and Organizational Citizenship Behavior in Schools”, Teaching and Teacher Education, Vol. 20, No. 3, pp. 277-289.‏
24    Forati Kashani, M.; Dabiran, S.; Noroozi, M.; and K. Aramesh (2010). “Professionalism in Postgraduate Students of TUMS: Patients’ Perspective”, Journal of Medical Ethics and History of Medicine, Vol. 3, No. 4, pp. 46-56. [In Persian]
25    Lachman, R. and N. Aranya (1986). “Evaluation of Alternative Models of Commitments and Job Attitudes of Professionals”, Journal of Organizational Behavior, Vol. 7, No. 3, pp. 227-243.‏
26    Sinclair, C.; Dowson, M.; and J. Thistleton-Martin (2006). “Motivations and Profiles of Cooperating Teachers: Who Volunteers and Why?”, Teaching and Teacher Education, Vol. 22, No. 3, pp. 263-279.‏
27    Giffords, E. D. (2003). “An Examination of Organizational and Professional Commitment among Public, Not-for-Profit, and Proprietary Social Service Employees”, Administration in Social Work, Vol. 27, No. 3, pp. 5-23.
28    Chang, H. Y.; Chu, T. L.; Liao, Y. N.; Chang, Y. T.; and C. I. Teng (2019). “How Do Career Barriers and Supports Impact Nurse Professional Commitment and Professional Turnover Intention?”, Journal of Nursing Management, Vol. 27, No. 2, pp. 347-356.
29    Greenfield, A. C.; Norman, C. S.; and B. Wier (2008). “The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior”, Journal of Business Ethics, Vol. 83, No. 3, pp. 419-434.‏
30    Malik, O. F.; Shahzad, A.; Raziq, M. M.; Khan, M. M.; Yusaf, S.; and A. Khan (2019). “Perceptions of Organizational Politics, Knowledge Hiding, and Employee Creativity: The Moderating Role of Professional Commitment”, Personality and Individual Differences, Vol. 142, pp. 232-237.
31    García-Moyano, L.; Altisent, R.; Pellicer-García, B.; Guerrero-Portillo, S.; Arrazola-Alberdi, O.; and M. T. Delgado-Marroquín (2019). “A Concept Analysis of Professional Commitment in Nursing”, Nursing Ethics, Vol. 26, No. 3, pp. 778-797.
32    Izzah, M. H. and N. Laily (2020). “Premature Sign-Off of Audit Procedure”, JABE Journal of Accounting and Business Education, Vol. 4, No. 2, pp. 69-78.
33    Tajvar, A. (2009). “Investigating the Relationship between Managers’ Leadership Style and their Performance from the Point of View of the Principals and Teachers of Secondary Schools in Ardabil”, Master Thesis, Shiraz University. [In Persian]
34    Stogdill, R. M. (1963). “Manual for the Leader Behavior Description Questionnaire-Form XII: An Experimental Revision. Bureau of Business Research”, College of Commerce and Administration, Ohio State University.‏ Available at: https://cyfar.org/sites/default/files/LBDQ_1962_MANUAL_SCORING.pdf. [Online] [6 July 2017]
35    House, R. J. and T. R. Mitchell (1975). “Path-goal Theory of Leadership (No. TR-75-67)”, Available at: https://ntrl. ntis.gov/NTRL/dashboard/searchResults/titleDetail/ADA009513.xhtml. [Online] [6 July 2017]
36    Shoemaker, M. E. (1999). “Leadership Practices in Sales Managers Associated with the Self-Efficacy, Role Clarity, and Job Satisfaction of Individual Industrial Salespeople”, The Journal of Personal Selling and Sales Management, Vol. 19, No. 4, pp. 1-19.‏
37    Mousa Khani, M. and A. Mohammadnia (2006). “Formulating of the Indexes of Selecting Modern Leadership Models and Its Use in the Organizations”, OrganizationalCulture Management, Vol. 4, No. 14, pp. 163-201. [In Persian]
38    Kelley, T. and L. Margheim (1990). “The Impact of Time Budget Pressure, Personality, and Leadership Variables on Dysfunctional Auditor Behavior”, Auditing: A Journal of Practice & Theory, Vol.9, No. 2, pp. 21-42.‏
39    Dale, K. and M. L. Fox (2008). “Leadership Style and Organizational Commitment: Mediating Effect of Role Stress”, Journal of Managerial Issues, Vol. 20, No. 1, pp. 109-130.‏
40    Pearce, J. L. (1981). “Bringing Some Clarity to Role Ambiguity Research”, Academy of Management Review, Vol. 6, No. 4, pp. 665-674.
41    Mowday, R. T.; Porter, L. W.; and R. Steers (1982). “Organizational Linkage: The Psychology of Commitment, Absenteeism and Turnover”, Organizational and Occupational Psychology, Vol. 10, No. 3, pp. 1-253.
42    Kanter, R. M. (1968). “Commitment and Social Organization: A Study of Commitment Mechanisms in Utopian Communities”, American Sociological Review, Vol. 33, No. 4, pp. 499-517.
43    Randall, D. M. and J. A. Cote (1991). “Interrelationships of Work Commitment Constructs”, Work and Occupations, Vol. 18, No. 2, pp.194-211.
44    Johnston, M. W.; Parasuraman, A.; Futrell, C. M.; and W. C. Black (1990). “A Longitudinal Assessment of the Impact of Selected Organizational Influences on Salespeople’s Organizational Commitment During early Employment”, Journal of Marketing Research, Vol. 27, No. 3, pp. 333-344.
45    Luthans, F.; Baack, D.; and L. Taylor (1987). “Organizational Commitment: Analysis of Antecedents”, Human Relations, Vol. 40, No. 4, pp. 219-235.
46    Bučiūnienė, I. and V. Škudienė (2008). “Impact of Leadership Styles on Employees’ Organizational Commitment in Lithuanian Manufacturing Companies”, South East European Journal of Economics and Business, Vol. 3, No. 2, pp. 57-66.
47    Lok, P. and J. Crawford (1999). “The Relationship between Commitment and Organizational Culture, Subculture, Leadership Style and Job Satisfaction in Organizational Change and Development”, Leadership & Organization Development Journal, Vol. 20, No. 7, pp. 365-374.‏
48    Faizan, R. and N. Zehra (2016). “Quality Work-Life as Predictor to Organisational Commitment under Contrasting Leadership Styles: IT Responses from Pakistans Private Software Houses”, Available at: http://journalofbusiness.org/index.php/GJMBR/article/view/1995. [Online] [6 April 2017]
49    Bhalla, N. S. R. P. (2019). “Organizational Commitment of Senior Secondary School Teachers: Influence of Transformational Leadership Style”, Available at: http://ijoe.vidyapublications.com/Issues/Vol11/10_Vol.11.pdf. [Online] [6 July 2017]
50    Udin, U. (2020). “Transformational Leadership and Organizational Commitment: A Review of Literature”, Journal of Medical Biomedical and Applied Sciences, Vol. 7, No. 2, pp. 2623-2626.
51    Royaee, R. and H. Mozafar (2008). “The Study of the Correlation and Consistency between the Organization Structure (Formality, Concentration and Complexity) and the Strategic Goals in Radio and TV Organization and Presentation of a Suitable Pattern”, Journal of Future Studies Management, Vol. 19, No. 2, pp. 31-40. [In Persian]
52    Rezaian, A. (2008). System Analysis and Design, 14th EditionTehran:
SAMT Publications. [In Persian]
53    Sabour, M. (2008). “Review the Professional Commitment of Teachers”, Master of Science Thesis, Marand Research and Education Committee, Available at: https://sch olar.google.com/scholar?hl=en&assdt=0%2C5&q=Sabour%2C+M.+%282008%29.+Review+the+Professional+Commitment+of+Teachers%2C+Master+of+Science+Thesis%2C+Marand+Research+and+Eaducation+Committee.%E2%80%8F&btnG=. [Online] [6 June 2017]
54    Allami, A.; Mohammadi, N.; and M. Shirazi (2015). “Faculty Members Experience about Teaching of Medical Professionalism in Qazvin University of Medical Sciences”, Research in Medical Education, Vol. 2, No. 7, pp. 1-11. [In Persian]
55    Nogueras, D. J. (2006). “Occupational Commitment, Education, and Experience as a Predictor of Intent to Leave the Nursing Profession”, Nursing Economics, Vol. 24, No. 2, pp. 86-93.
56    Momeni, M. and A. Faalghayouomi (2015). Statistical Analysis with SPSS, 4th Edition, Tehran: Shayegan Publications. [In Persian]
57    Klein, H. J.; Cooper, J. T.; Molloy, J. C.; and J. A. Swanson (2014). “The Assessment of Commitment: Advantages of a Unidimensional, Target-Free Approach”, Journal of Applied Psychology, Vol. 99, No. 2, pp. 222-238.‏