بررسی ارتباط بین خودشیفتگی مدیران عامل و وقوع سوءرفتارهای زیست‌محیطی، اجتماعی و حاکمیتی با در نظر گرفتن تأثیر قدرت مدیریتی و عدم قطعیت محیطی ناشی از پویایی صنعت
الموضوعات :
1 - گروه حسابداری، واحد شهر قدس، دانشگاه آزاد اسلامی، تهران، ایران
الکلمات المفتاحية: پویایی صنعت, خودشیفتگی مدیرعامل, زیست‌محیطی, اجتماعی و حاکمیت شرکتی غیرمسئولانه, قدرت مدیرعامل,
ملخص المقالة :
هدف: این پژوهش به بررسی چگونگی رفتار مدیران عامل خودشیفته در قبال استراتژی‌های غیرمسئولانه زیست‌محیطی، اجتماعی و حاکمیت شرکتی و تأثیر قدرت مدیریتی و عدم قطعیت محیط کسب‌وکار بر این رفتار می‌پردازد.
روش‌شناسی: با استفاده از محدودیت‌های در نظر گرفته شده، تعداد 141 شركت در بازه زماني 1396 -1402، به عنوان نمونه پژوهش انتخاب گردید. روش تحقيق پژوهش حاضر كاربردي و با استفاده از رويكرد پس رويدادي (از طريق اطلاعات گذشته) بوده است. جهت آزمون فرضیه‌های پژوهش از رگرسیون خطی چند متغیره مبتنی بر داده‌های تابلویی با استفاده از نرم افزار ایویوز نسخه ۱۲ بهره گرفته شده است.
یافته‌ها: یافته‌های این پژوهش نشان می‌دهد که مدیران عامل با ویژگی شخصیتی خودشیفتگی، تمایل کمتری به انجام اقدامات غیرمسئولانه در حوزه زیست‌محیطی، اجتماعی و حاکمیت شرکتی به عنوان یک استراتژی برای حفظ منافع شخصی خود دارند. این گرایش، زمانی که مدیرعامل از قدرت بیشتری در سازمان برخوردار باشد، تقویت می‌شود. با این حال، در شرایطی که شرکت‌ها در محیطی با عدم قطعیت محیطی ناشی از پویایی صنعت فعالیت می‌کنند، این گرایش محدود می‌شود.
دانش افزایی: این پژوهش به شکاف مهمی در ادبیات موجود پرداخته و پیامدهای کاربردی متعددی برای ذینفعان مختلف دارد. این پژوهش از این جهت که خودشیفتگی را به عنوان یک ویژگی شخصیتی مورد مطالعه قرار می‌دهد نوآوری قابل توجهی را در این حوزه رقم زده است زیرا می تواند نحوه رفتار مدیران عامل در هنگام بررسی اقدامات غیرمسئولانه زیست‌محیطی، اجتماعی و حاکمیت شرکتی را تعیین کند.
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