بررسی تاثیر یکپارچگی شخصیت مدیران مالی بر رابطه بین تعارض نقش درک شده و رفتار گزارشگری مالی فرصت‌طلبانه از دیدگاه اخلاقی
محورهای موضوعی : اخلاق و حسابداریسمانه قدیمی 1 , سعید علی احمدی 2 , محسن دستگیر 3
1 - دانشجوی دکتری، گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران.
2 - دانشیار، گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران
3 - استاد، گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران.
کلید واژه: یکپارچگی شخصیت, تعارض نقش, گزارشگری مالی فرصت‌طلبانه, اخلاق حرفه‌ای, مدیران مالی.,
چکیده مقاله :
هدف: هدف پژوهش حاضر بررسی تاثیر یکپارچگی شخصیت مدیران مالی بر رابطه بین تعارض نقش درک شده و رفتار گزارشگری مالی فرصت‌طلبانه از دیدگاه اخلاقی است.
روش: پژوهش حاضر از نظر هدف، کاربردی و از دیدگاه گردآوری داده‌ها، پیمایشی است. به منظور گردآوری داده‌ها از پرسشنامه مبتنی بر سناریو، برگرفته از پژوهش هگرس (2021) و دسایی و همکاران (2020) استفاده شده و روش تحلیل داده‌ها از نوع استنباطی است. جامعه آماری مدیران مالی بوده و براساس جدول کوهن و همکاران (2000) نمونه پژوهش شامل 166 مدیر مالی، در بازه زمانی سال 1402 تعیین شد. برای آزمون فرضیه‌های پژوهش از تحلیل واریانس استفاده شد.
یافته‌ها: نتایج پژوهش نشان داد که تعارض نقش درک شده توسط مدیران مالی بر گزارشگری مالی فرصت‌طلبانه از دیدگاه اخلاقی تاثیر دارد. همچنین، نتایج پژوهش اشاره دارد که یکپارچگی شخصیت مدیران مالی بر گزارشگری مالی فرصت‌طلبانه از دیدگاه اخلاقی تاثیر ندارد. در نهایت، تعامل تعارض نقش درک شده و یکپارچگی شخصیت مدیران مالی بر تمایل آنها برای گزارشگری مالی فرصت‌طلبانه از دیدگاه اخلاقی تاثیر دارد.
نتیجه‌گیری: شرکت‌ها می‌توانند با اجرای مدیریت تعارض، امکان گزارشگری مالی فرصت‌طلبانه را از دیدگاه اخلاقی کاهش دهند.
Purpose: The purpose of this study is to examine how the personality integrity of financial managers influences the relationship between perceived role conflict and opportunistic financial reporting behavior from an ethical standpoint.
Method: This study is applied in terms of purpose and utilizes a survey for data collection. To gather data, a scenario-based questionnaire was employed, derived from the research of Hagers (2021) and Desai et al. (2020). The data analysis method used was inferential statistics. The statistical population consisted of financial managers, and according to the table provided by Cohen et al. (2000), the research sample included 166 financial managers during the year 2023. Analysis of variance was conducted to test the research hypotheses.
Findings: The findings of the study indicate that perceived role conflict among financial managers influences opportunistic financial reporting from an ethical standpoint. Additionally, the results suggest that the integrity of financial managers' personalities does not impact their engagement in opportunistic financial reporting from an ethical perspective. Finally, the interaction between perceived role conflict and the integrity of financial managers' personalities affects their propensity to engage in opportunistic financial reporting from an ethical viewpoint.
Conclusion: Companies can mitigate the risk of opportunistic financial reporting from an ethical standpoint by implementing effective conflict management strategies.
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