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
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