الگوسازی تمایل به افشاگری تقلب های حسابداری مبتنی بر صفات شخصیتی، وضعیت اخلاقی و عدالت سازمانی درک شده
الموضوعات :
حسابداری مدیریت
بابک نژادتولمی
1
,
فریدون رهنمای رودپشتی
2
,
هاشم نیکومرام
3
1 - دانشجوی دکترای حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
2 - استاد تمام گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.(نویسنده مسئول)
3 - استاد تمام گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
تاريخ الإرسال : 13 الأحد , جمادى الثانية, 1443
تاريخ التأكيد : 13 الأحد , جمادى الثانية, 1443
تاريخ الإصدار : 17 الإثنين , ربيع الثاني, 1443
الکلمات المفتاحية:
تقلب حسابداری,
افشاگری,
صفات شخصیتی,
وضعیت اخلاقی,
عدالت سازمانی,
ملخص المقالة :
با توجه به پیامدهای منفی فراگیر تقلب های حسابداری و کارآمدی افشاگری در کشف آنها، در این پژوهش به بررسی تمایل به افشاگری تقلب های حسابداری مبتنی بر صفات شخصیتی، وضعیت اخلاقی و عدالت سازمانی در مورد حسابسازی و اختلاس پرداخته شده است. جامعه آماری کارکنان حسابداری و حجم نمونه596 نفر می باشد. ابزار گردآوری داده ها، با آلفای کرونباخ حداقل 0.9 پرسشنامه استاندارد صفات شخصیت پنج عاملی (کاستا و مک کری،1992)، پرسشنامه استاندارد وضعیت اخلاقی(فورسیت،1980) وسناریوهای های عدالت سازمانی اختصاصی تقلب حسابداری می باشد. با روش معادلات ساختاری با حداقل مربعات جزیی، نتیجه پژوهش نشان می دهد که در سطح معناداری 99.9 درصد، صفات شخصیتی(روان نژندی، برونگرایی، تجربه پذیری، سازگاری و وظیفه شناسی)، وضعیت های اخلاقی(ایده ال گرایی و نسبی گرایی)، عدالت سازمانی(رویه ای، تعاملی و توزیعی)، بر تمایل به افشاگری هر دو نوع تقلب اثر دارد و همچنین تمایل به افشاگری اختلاس بیشتر از افشاگری حسابسازی می باشد.
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