بررسی تاثیر یکپارچگی شخصیت مدیران مالی بر رابطه بین تعارض نقش درک شده و رفتار گزارشگری مالی فرصت‌طلبانه از دیدگاه اخلاقی
الموضوعات : مطالعات اخلاق و رفتار در حسابداری و حسابرسیسمانه 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.
الکلمات المفتاحية: یکپارچگی شخصیت, تعارض نقش, گزارشگری مالی فرصت‌طلبانه, اخلاق حرفه‌ای, مدیران مالی.,
ملخص المقالة :
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.
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