بهره‌کشی شغلی و پنهان‌سازی دانش: شواهدی از بخش خصوصی حرفه حسابرسی
الموضوعات : پژوهش های مالی و رفتاری در حسابداریمحمد رضا شمس بیدهندی 1 , مجید بمانی محمدآبادی 2 , سمانه رفاهی بخش 3
1 - دانشجوی دکتری تخصصی، رشتۀ حسابداری، دانشکدۀ حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران.
2 - استادیار گروه حسابداری، دانشکدۀ حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران
3 - استادیار گروه حسابداری، دانشکدۀ حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران
الکلمات المفتاحية: پنهان سازی دانش, بهره کشی شغلی, موسسات حسابرسی,
ملخص المقالة :
هدف این مقاله آن است تا ارتباط میان بهره کشی شغلی را با تمایل حسابرسان به پنهان سازی دانش در حرفه حسابرسی را مورد بررسی قرار دهد. برای این منظور 136 نفر از حسابرسان شاغل در موسسات حسابرسی عضو جامعه حسابداران رسمی کشور به عنوان نمونه آماری به صورت تصادفی انتخاب شدند. مبانی نظری پژوهش بر اساس مطالعات کتابخانه ای و داده های پژوهش از طریق پرسش نامه جمع آوری گردیده است. آزمون فرضیه های پژوهش نیز بر اساس روش همبستگی و با استفاده از رگرسیون چند متغیره انجام شده است. یافته¬های پژوهش نشان می¬دهد با افزایش درک حسابرسان از سطح بهره کشی شغلی ، تمایل آن ها به پنهان سازی دانش افزایش می یابد. هم چنین، یافته های این مقاله نشان می دهد که رابطه ای معنی دار و منفی میان رتبه شغلی حسابرس و پنهان سازی دانش وجود دارد. نتایج این مطالعه تایید می نماید سطح تحصیلات حسابرسان ، اندازه موسسه حسابرسی و جنسیت حسابرس رابطه معنی‌داری با پنهان سازی دانش وجود ندارد.
Amri-Asrami, M., Jalali, F., & KazemiHaji, F. (2023). The Effect of CEO's Power and Financial Knowledge on the Relation between Enterprise Risk and the Firm’s Performance, Judgment and Decision Making in Accounting ,2(7): 67-86. (In Persian)
Ansari, K., Salehi A.K., & Amiri, H. (2021). Presentation of Knowledge Sharing Model With Knowledge Management Approach (Case Study: Audit Firms in Tehran) Journal of Strategic Management Researches ,27 (82): 63-108. (In Persian)
Arabi, A., Panahi-Dorcheh, M., & Arasalehi, M. (2023). The Relationship between the Added Value of Intellectual Capital, the Efficiency of Human Capital with an Emphasis on Growth and their Effect on the Growth of Per Capita Income of Employees in Companies Listed on the Tehran Stock Exchange, Judgment and Decision Making in Accounting, 2(8): 35-60. (In Persian)
Araei, V., & Mirsaeidi, S. A. (2023). Investigating the Effect of Employee Perceptions of Organizational Politics on the Employee Creativity; the Moderating Role of Knowledge Hiding and Mediating Role of Organizational Commitment (Case Study: Tehran’s Region One Branches of Mellat Bank). 23(90): 120-136. (In Persian)
Babič, K., Černe, M., Connelly, C. E., Dysvik, A., & Škerlavaj, M. (2019). Are we in this together? Knowledge hiding in teams, collective prosocial motivation and leader-member exchange. Journal of Knowledge Management, 23(8), 1502-1522.
Bhatti, S. H., Hussain, M., Santoro, G., & Culasso, F. (2023). The impact of organizational ostracism on knowledge hiding: analysing the sequential mediating role of efficacy needs and psychological distress. Journal of Knowledge Management, 27(2), 485-505.
Bakhshani, S., Bagherpour Velashani, M. A., & Abbaszadeh, M. R. (2023). Developing and presenting a conceptual model for managing knowledge sharing behavior in the Iranian auditing profession. Journal of Value & Behavioral Accounting, 7 (14) :35-75 (In Persian)
Chaudhary, A., & Islam, T. (2022). How workplace bullying affects knowledge hiding? The roles of psychological contract breach and learning goal orientation. VINE Journal of Information and Knowledge Management Systems, (ahead-of-print).
Connelly, C. E., Zweig, D., Webster, J., & Trougakos, J. P. (2012). Knowledge hiding in organizations. Journal of organizational behavior, 33(1), 64-88.
Cropanzano, R., & Mitchell, M. S. (2005). Social exchange theory: An interdisciplinary review. Journal of management, 31(6), 874-900.
Guo, L., Cheng, K., & Luo, J. (2021). The effect of exploitative leadership on knowledge hiding: a conservation of resources perspective. Leadership & Organization Development Journal, 42(1), 83-98.
Hashemi, S.H., Ahmadighamshani, M., Nematollahi, H., & Zarjou, S., (2023) The dark triangle of personality on knowledge concealment and organizational learning culture (case study: professors of Tehran University), Quarterly Journal of Training and Development of Human Resources ,10(36), 126-150. (In Persian)
Javadi, H., Hosseini, S.H., Hemmati, B., & Shokri, A. (2023). The Effect of Dark Personality Traits and the Tendency of Auditors to Share Knowledge on Their Skepticism and Professional Judgment: Considering the Moderating Role of the Auditor's Place of Employment, Accounting Knowledge &Management Auditing, 12(46): 359-374. (In Persian)
Junni, P. (2011). Knowledge transfer in acquisitions: Fear of exploitation and contamination. Scandinavian Journal of Management, 27(3), 307-321.
Islam, M. Z., Naqshbandi, M. M., Bashir, M., & Ishak, N. A. (2022). Mitigating knowledge hiding behaviour through organisational social capital: A proposed framework. VINE Journal of Information and Knowledge Management Systems. ahead-of-print.
Islam, T., & Chaudhary, A. (2024). Impact of workplace bullying on knowledge hiding: The mediating role of emotional exhaustion and moderating role of workplace friendship. Kybernetes, 53(1), 238-255.
Khajavi, S., & Kermani, E. (2021) Personality Traits Affecting Knowledge Sharing in Audit Firms with Structural Equation Approach, Financial Accounting and Auditing Researches, 50(13): 1-32. (In Persian)
Khajavi, S., & Kermani, E. (2019) Investigating Factors Affecting Knowledge Sharing in Auditing Firms, Journal of Audit Science, 19 (75):31-59. (In Persian)
Khalid, M., Bashir, S., Khan, A. K., & Abbas, N. (2018). When and how abusive supervision leads to knowledge hiding behaviors: An Islamic work ethics perspective. Leadership & Organization Development Journal, 39(6), 794-806
Khan, M. M., Mubarik, M. S., Ahmed, S. S., & Islam, T. (2023). A tree dries from the top: how manager’s knowledge hiding is morally disengaging employees to hide knowledge. Global Knowledge, Memory and Communication. ahead-of-print
Liao, G., Li, M., Li, Y., & Yin, J. (2024). How does knowledge hiding play a role in the relationship between leader–member exchange differentiation and employee creativity? A cross-level model. Journal of Knowledge Management, 28(1), 69-84.
Long, J., Liu, H., & Shen, Z. (2023). Narcissistic rivalry and admiration and knowledge hiding: mediating roles of emotional exhaustion and interpersonal trust. Journal of Knowledge Management, 28(1), 1-26.
Mirzaeimehr, G., & Fazlzadeh, A.(2018).The Effect of Knowledge Management on the Performance of Audit Firms with the Mediating Role of Organizational Learning , Journal of Accounting and Management Vision, 1(5):1-14. (In Persian)
Mohd. Shamsudin, F., Hamouche, S., Abdulmajid Cheikh Ali, D., Bani-Melhem, S., & Jamal Bani-Melhem, A. (2023). Why do employees withhold knowledge? The role of competitive climate, envy and narcissism. Journal of Knowledge Management, 27(7), 1925-1947.
Nikzad Ghadikolaee, M., Foroghi, D., & Amiri H., (2020). The Effect of Behavioral Interventions on Auditors' Knowledge-Sharing Behavior: Examining the Mediating Role of Attitudes and Normative Beliefs, Accounting And Auditing Review, 27(3): 429-453. (In Persian)
Offergelt, F., & Venz, L. (2023). The joint effects of supervisor knowledge hiding, abusive supervision, and employee political skill on employee knowledge hiding behaviors. Journal of Knowledge Management, 27(5), 1209-1227.
Schmid, E. A., Pircher Verdorfer, A., & Peus, C. V. (2018). Different shades—different effects? Consequences of different types of destructive leadership. Frontiers in psychology, 9, 325429.
Schmid, E. A., Pircher Verdorfer, A., & Peus, C. (2019). Shedding light on leaders’ self-interest: Theory and measurement of exploitative leadership. Journal of Management, 45(4), 1401-1433.
Serenko, A., & Bontis, N. (2016). Negotiate, reciprocate, or cooperate? The impact of exchange modes on inter-employee knowledge sharing. Journal of Knowledge Management, 20(4), 687-712.
Usman, M., Mehmood, Q., Ghani, U., & Ali, Z. (2023). Does positive supervisory support impede knowledge hiding via psychological ownership and workplace thriving? VINE Journal of Information and Knowledge Management Systems. ahead-of-print.
Yao, Z., Zhang, X., Luo, J., & Huang, H. (2020). Offense is the best defense: the impact of workplace bullying on knowledge hiding. Journal of Knowledge Management, 24(3), 675-695.
Yuan, Y., Yang, L., Cheng, X., & Wei, J. (2021). What is bullying hiding? Exploring antecedents and potential dimension of knowledge hiding. Journal of Knowledge Management, 25(5), 1146-1169.
Zhang, X., & Liu, S. (2022). Understanding relationship commitment and continuous knowledge sharing in online health communities: a social exchange perspective. Journal of Knowledge Management, 26(3), 592-614.
