الگوی تقوا در حسابداری حوزه سلامت با تاکید بر نقش میانجی توسعه اخلاقی
محورهای موضوعی : -مدارک پزشکیبابک امانی دادگر 1 , یونس بادآور نهندی 2 , مهدی زینالی 3
1 - دانشجوی دکتری حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران
2 - دانشیار، گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران
3 - استادیار، گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران
کلید واژه: حسابداری حوزه سلامت, انگیزه اخلاقی, رفتار اخلاقی, رهبری موثق, تحلیل تم,
چکیده مقاله :
مقدمه: در این مطالعه، با بررسی تاثیر شاخصه‌های فردی، سازمانی، رهبری موثق و روانشناختی، مدلی برای تقوا در حسابداری حوزه سلامت با تاکید بر نقش میانجی توسعه اخلاقیارائه شد. روش پژوهش: برای انجام این پژوهش از تحلیل تم و پرسشنامه‌های استاندارد استفاده شد. جامعه آماری، متمرکز بر مدیران مالی، بودجه و معاونان آنها و روسای امور مالی دانشگاه‌های علوم پزشکی)897=N) ایران در سال 1397 می‌باشد که از این بین، 269 پرسشنامه گردآوری و از طریق مدل یابی معادلات ساختاری در نرم افزار AMOS مورد آزمون قرار گرفت. یافته‌ها: نشان دادیم،شاخصه‌های فردی با سطح معنی‌داری (0/039)،شاخصه‌های رهبری موثق شامل خودآگاهی، شفافیت ارتباطی، چشم انداز اخلاقی درونی شده و پردازش متوازن اطلاعات، (0/015) و شاخصه‌های روانشناختی شامل ساز و کارهای پاداش و هوش اخلاقی (0/013)، از طریق متغیر میانجی توسعه اخلاقی،به تقوا در حسابداری حوزه سلامت منتج (مثبت و معنی‌دار) می‌شوند. شاخصه‌های سازمانی (رضایت شغلی، رابطه استخدامی، مسئولیت‌پذیری سازمانی و نوع خدمت) و شاخصه‌های روانشناختی (صفات چهارگانه تاریک شخصیت، صفات پنج گانه شخصیت و جهت گیری مذهبی) از طریق متغیر میانجی توسعه اخلاقی، به تقوا در حسابداری حوزه سلامت منتج نمی‌شوند. هم‌چنین با توجه به شاخص‌های برازش، مدل تدوین شده از برازش مطلوبی برخوردار می‌باشد. نتیجه‌گیری: توجه ویژه به شاخصه‌های فردی، رهبری موثق و روانشناختیدر پرورش رفتار اخلاقی کارکنانو لزوم نگاه ویژه سیاست گذاران به عوامل ارتقاء این شاخصه ها در تدوین آیین نامه‌های اخلاق حرفه‌ای، احساس می‌شود.
Introduction:In this study, by examining the impact of individual, organizational, authentic leadershipand psychological characteristics, a model for virtue in health area accounting by emphasizing the mediating role of ethical development is presented. Methods:For this study, theme analysis and standard questionnaires were used. The statistical population is focused on financial managers, budget and their deputies and finance chiefs of Iran university of medical sciences (N=897) in the year 2019, out of which 269 questionnaires were collected and tested through structural equation modeling in AMOS software. Results: We showed that personality characteristics with a significant level (0.039), authentic leadership characteristics including self-awareness, communication transparency, internalized ethical perspective and balanced information processing, (0.015) and psychological characteristics including reward mechanisms and moral intelligence (0.013), through mediating variable of ethical development, lead to virtue (positive and meaningful) in health area accounting. In addition, organizational characteristics (job satisfaction, employment relationship, organizational responsibility, and type of service) and psychological characteristics (quadratic dark personality traits, five personality traits, and religious orientation) do not lead to virtue in health area accounting through the mediating variable of ethical development. Also according to the fit indices, the developed model has favorable fit. Conclusion: Special attention is paid to individual, authentic leadership and psychological characteristics in fostering the ethical behavior of employees and the need for policymakers to focus on enhancing these characteristics in drafting professional ethics codes.
MojtahedzadehV, Asanashari H, Robat mili M. The Role of Ethics inAccounting and the Challenges Faced by Academic Education. Accounting research, 2014; 13: 157-179. [In Persian]
2- Abbaszadeh M, Moinizadeh M. The Impact of Gender on Understanding Accounting Students' Ethics: A Comparative Study in Iran and England. Empirical Research in Accounting, 2015; 11: 55-73. [In Persian]
3-Royaei R, Biat A. Ethics Education in Accounting: Investigating the Impact of Ethical Motivation on Ethical Behavior. Accounting and Audit research, 2011; 9: 74-87. [In Persian]
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6- Bailey C.D, Thoma S.J. Revitalizing Accounting Ethics Research in the NEO-Kohlbergian Framework: Putting the DIT into Perspective. Behavioral Research in Accounting, 2010; 22: 1-26.
7- Royaei R, Mohammadi M. Ethics and Professionalism in Accounting. Iran: culture library publications, 2016: Third edition. [In Persian]
8- Thorne L, Libby T. The Development of a Measure of Auditor's Virtue. Journal of Business Ethics, 2007; 71: 89-99.
9- Tuncdogan A, Acar O.A, StamDaan. Individual Differences as Antecedents of Leader Behavior: Towards an Understanding of Multi-Level Outcomes. The Leadership Quarterly, 2017; 28: 40-64.
10- IzadiaN, ZarehosseinabadiH, Rahmani, H. The Ethical Acceptance of Profit Management. Journal of Ethics in Science and Technology, 2017; 4: 1-8. [In Persian]
11- Naiyananont P, Smuthranond, T. Relationship between Ethical Climate, Political Behavior, Ethical Leadership and Job Satisfaction of Operational Officers in a Wholesale Company, Bangkok Metropolitan Region. Kasetsart Journal of Social Sciences, 2017; 38: 345-351.
12- Peck J.K, Hogue M. Acting with the Best of Intentions… or Not: A Typology and Model of Impression Management in Leadership. The Leadership Quarterly, 218; 29: 123-144.
13-Gardner W.L, Cogliser C.C, Davis K.M, Dickens M.P. Authentic Leadership: A Review of the Literature andResearch Agend. The Leadership Quarterly, 2011; 22(6): 1120-1145.
14- Dimitriou CH. K, Ducette J.P. An Analysis of the Key Determinants of Hotel Employee's Ethical Behavior. Journal of Hospitality and Tourism Management, 2018; 34: 66-74.
15- Ballantine J, McCourt P. The Impact of Ethical Orientation and Gender on Final Year Understanding Auditing Students' Ethical Judgments. Accounting Education, 2011; 20: 187-201.
16- Yakinah M. Exploring the Relationship Between Ethics Codes University Students and the Big Five Model of Personality. Computer & Education, 2009; 168(3): 190-193.
17- Keller C.A, Smith T.K, Smith M.L. Do Gender, Educational Level, Religiosity and Experience Affect the Ethical Decision Making of U.S. Accountants? Critical Perspectives on Accounting, 2007; 18: 299-314.
18- Rasayi Kashok Z, Ahi Q, Mansouri A. The Role of the Dark Triple Personality in Behavioral Risk Aversion and the Moral Indifference of Male Students. Two Quarterly Journal of Clinical Psychology and Personality, 2018; 1: 83-91. [In Persian]
19- Imer F, GarkazM. Investigating the Relationship between the Dark Triangle of Personality and the Optional Decision of FinancialManagers in Accounting. Journal of Accounting Progress in Shiraz University, 2018; 10(1): 265-293. [In Persian]
20- Moradi M, Marandi Z. Investigating the Impact of Individual Characteristics on Students' Ethical Judgments. Culture in Islamic University, 2017; 22: 19-32. [In Persian]
21- Mazbobhanaa G. Effect of Genuine Leadership and Ethical Culture of the Firm on the Auditor's Behavior. Master's Thesis for Accounting (Supervisor: Dr. Farhad Shahwisii), Faculty of Social Sciences, Razi University, 2017. [In Persian]
22- Barati M, Moradi M, Noganidokhtbahmani M. The Relationship between Ethical Approach to Relativism, Job Satisfaction and Macaulism among the Society of Accountants and Auditors. Value and Behavioral Accounting, 2017; 4: 37-67. [In Persian]
23- Rahimikakolaki M, Banitalebidehkordi B, Pake falak J. Factors Affecting Accountants' Professional Ethics. Journal of Ethics in Science and Technology, 2017; 1: 1-13. [In Persian]
24- Feyzabadi F, Taherabadi A, Khairollahi F. The Role of Moral Opinion in Modifying the Effect of Authentic Leadership on Inefficient Auditors' Behaviors. Audit Knowledge, 2017; 60: 185-209. [In Persian]
25- Islami S, Mafakherinia F. Evaluation of the Effective Factors on the Professional Ethics of Accountants: ACase Study of Governmental Organizations in Kurdistan Province - Sanandaj County. Islamic Azad University, Noor Branch, 1st National Conference on AccountingandManagement, 2012. [In Persian]
26-Hannah S.T, Avolio B.J, Walumbwa F.O. Relationship between Authentic Leadership, Ethical Courage, and Ethical and Pro-Social Behaviors. Business Ethics Quarterly, 2011; 21(4): 555-578.
27- Morris J.T. The Impact of the Authentic Leadership and Ethical Firm Culture on Auditor Behavior. Journal of Behavioral Studies in Business, 2014; 7: 99-130.
28- Karimi M, Rajaipour S, Hoveyda R. The Relationship between Organizational Climate Dimensions and Ethical Behavior among Employees of Isfahan University and Isfahan Medical Sciences. Quarterly Journal of EducationalManagement, Islamic Azad University, GarmsarBranch, 2010; 1: 83-102. [In Persian]
29- Mahmoudi A, Khani L, Ghaffari M. Correlation between Moral Intelligence and Friendship with Nurses 'Attitudes toward Patients' Rights. Journal of Nursing Education, 2016; 5(2): 49-56. [In Persian]
30-Setayesh M, Maher M, Abualhallaj M. Investigating the Impact of Individual and Social Structures on the Understanding of the Ethical Principles Between Managers of Finance and Budget of the Universities of Medical Sciences and Health Services. Quarterly Journal of Health Accounting, 2012; 5(1): 17-32. [In Persian]
31-Rafiei Z, Bibac A, Hosseini S, Azodi F, Jahanpour F. The Status of Professional Ethics in Nursing Performance from the Perspective of Patients in Bushehr Teaching Hospital. Iranian Journal of Medical Ethics and History, 2017; 9(2): 89-80. [In Persian]
32- Karami M, Ghalavandi H, Qaleae Ae. The Relationship between Professional Ethics, Ethical Leadership, and Social Responsibility in Schools. Journal of School Management, 2018; 5(1): 93-112. [In Persian]
33- Walumbwa F, Avolio B, Gardner W, Wernsing T, Peterson S. Authentic Ledership: Development and Validation of a Theory-Based Measure. Published in Journal of Management, 2008; 34(1): 89-126.
34- Colquitt J.A, Colon D.E, Wesson M.J, Porter C.O, Ng K.Y. Justice at the Millennium: A Meta-Analytic Review of 25 Years of Organizational Justice Research. Journal of Applied Psychology, 2001; 86(3): 425-445.
35- Jonason PK, Webster GD. The Dirfy Dozen: A Concise Measure of the Dark Triad. Psychological Assessment, 2010; 22(2): 420-432. [DOL: 10.1037/a0019265][PMID].
36- O Meara A, Davies J, Hammond S. The Psychometric Properties Andutility of the Short Sadistic Impulse Scale (SSIS). Psychological Assessment, 2011; 23(2): 523-531. [DOL: 10.1037/a0022400][PMID].
37- Minnesota Satisfaction Questionnaire
38- Gal breathe J. Drivers of Corporate Social Responsibility: The Role of Formal Strategic Planning and Firm Culture. British Journal of Management, 2010; 21: 511–525.
39- Narvaez, D. Ethical Sensitivity Activity Booklet 1: Nurturing Character in the Middle School Classroom. Community Voices and Character Education Partnership Project. Department of Children, Families and Learning & the University of Minnesota University of Minnesota Design Team Authors. 2001: Available at https://cee.nd.edu/curriculum/documents/actbkltl.pdf.
40- Allport G.W, Ross J.M. Personal Religious Orientation and Prejudice. Journal of Personality and Social Psychology, 1967; 5(4): 432.
41- Lennick D, Kiel F, Jordan K. Moral Intelligence 2, Enhancing Business Performance and Leadership Success in Turbulent Times, 2011; 21.
42- Rammstedt B, John O.P. Measuring Personality in One Minute or Less: A10-Item Short Version of the Big Five Inventory in English and German. Journal of Research in Personality, 2007; 41: 203-212.
43- Garson G.D. Factor Analysis: Stat Notes, from North Carolina State University. Public Administration Program, 2008.
_||_MojtahedzadehV, Asanashari H, Robat mili M. The Role of Ethics inAccounting and the Challenges Faced by Academic Education. Accounting research, 2014; 13: 157-179. [In Persian]
2- Abbaszadeh M, Moinizadeh M. The Impact of Gender on Understanding Accounting Students' Ethics: A Comparative Study in Iran and England. Empirical Research in Accounting, 2015; 11: 55-73. [In Persian]
3-Royaei R, Biat A. Ethics Education in Accounting: Investigating the Impact of Ethical Motivation on Ethical Behavior. Accounting and Audit research, 2011; 9: 74-87. [In Persian]
4- Thorne L. The Role of Virtue in Auditors' Ethical Decision Making: An Integration of Cognitive Developmental and Virtue-Ethics Perspevtives. Research on Accounting Ethics, 1998; 4: 291-308.
5- Thorne L, Dawn M, Joanne J. An Investigation of Social Influence: Explaining the Effect of Group Discussion on Consensus Auditors Ethical Reasoning. Business Ethics Quarterly, 2004; 14: 526-551.
6- Bailey C.D, Thoma S.J. Revitalizing Accounting Ethics Research in the NEO-Kohlbergian Framework: Putting the DIT into Perspective. Behavioral Research in Accounting, 2010; 22: 1-26.
7- Royaei R, Mohammadi M. Ethics and Professionalism in Accounting. Iran: culture library publications, 2016: Third edition. [In Persian]
8- Thorne L, Libby T. The Development of a Measure of Auditor's Virtue. Journal of Business Ethics, 2007; 71: 89-99.
9- Tuncdogan A, Acar O.A, StamDaan. Individual Differences as Antecedents of Leader Behavior: Towards an Understanding of Multi-Level Outcomes. The Leadership Quarterly, 2017; 28: 40-64.
10- IzadiaN, ZarehosseinabadiH, Rahmani, H. The Ethical Acceptance of Profit Management. Journal of Ethics in Science and Technology, 2017; 4: 1-8. [In Persian]
11- Naiyananont P, Smuthranond, T. Relationship between Ethical Climate, Political Behavior, Ethical Leadership and Job Satisfaction of Operational Officers in a Wholesale Company, Bangkok Metropolitan Region. Kasetsart Journal of Social Sciences, 2017; 38: 345-351.
12- Peck J.K, Hogue M. Acting with the Best of Intentions… or Not: A Typology and Model of Impression Management in Leadership. The Leadership Quarterly, 218; 29: 123-144.
13-Gardner W.L, Cogliser C.C, Davis K.M, Dickens M.P. Authentic Leadership: A Review of the Literature andResearch Agend. The Leadership Quarterly, 2011; 22(6): 1120-1145.
14- Dimitriou CH. K, Ducette J.P. An Analysis of the Key Determinants of Hotel Employee's Ethical Behavior. Journal of Hospitality and Tourism Management, 2018; 34: 66-74.
15- Ballantine J, McCourt P. The Impact of Ethical Orientation and Gender on Final Year Understanding Auditing Students' Ethical Judgments. Accounting Education, 2011; 20: 187-201.
16- Yakinah M. Exploring the Relationship Between Ethics Codes University Students and the Big Five Model of Personality. Computer & Education, 2009; 168(3): 190-193.
17- Keller C.A, Smith T.K, Smith M.L. Do Gender, Educational Level, Religiosity and Experience Affect the Ethical Decision Making of U.S. Accountants? Critical Perspectives on Accounting, 2007; 18: 299-314.
18- Rasayi Kashok Z, Ahi Q, Mansouri A. The Role of the Dark Triple Personality in Behavioral Risk Aversion and the Moral Indifference of Male Students. Two Quarterly Journal of Clinical Psychology and Personality, 2018; 1: 83-91. [In Persian]
19- Imer F, GarkazM. Investigating the Relationship between the Dark Triangle of Personality and the Optional Decision of FinancialManagers in Accounting. Journal of Accounting Progress in Shiraz University, 2018; 10(1): 265-293. [In Persian]
20- Moradi M, Marandi Z. Investigating the Impact of Individual Characteristics on Students' Ethical Judgments. Culture in Islamic University, 2017; 22: 19-32. [In Persian]
21- Mazbobhanaa G. Effect of Genuine Leadership and Ethical Culture of the Firm on the Auditor's Behavior. Master's Thesis for Accounting (Supervisor: Dr. Farhad Shahwisii), Faculty of Social Sciences, Razi University, 2017. [In Persian]
22- Barati M, Moradi M, Noganidokhtbahmani M. The Relationship between Ethical Approach to Relativism, Job Satisfaction and Macaulism among the Society of Accountants and Auditors. Value and Behavioral Accounting, 2017; 4: 37-67. [In Persian]
23- Rahimikakolaki M, Banitalebidehkordi B, Pake falak J. Factors Affecting Accountants' Professional Ethics. Journal of Ethics in Science and Technology, 2017; 1: 1-13. [In Persian]
24- Feyzabadi F, Taherabadi A, Khairollahi F. The Role of Moral Opinion in Modifying the Effect of Authentic Leadership on Inefficient Auditors' Behaviors. Audit Knowledge, 2017; 60: 185-209. [In Persian]
25- Islami S, Mafakherinia F. Evaluation of the Effective Factors on the Professional Ethics of Accountants: ACase Study of Governmental Organizations in Kurdistan Province - Sanandaj County. Islamic Azad University, Noor Branch, 1st National Conference on AccountingandManagement, 2012. [In Persian]
26-Hannah S.T, Avolio B.J, Walumbwa F.O. Relationship between Authentic Leadership, Ethical Courage, and Ethical and Pro-Social Behaviors. Business Ethics Quarterly, 2011; 21(4): 555-578.
27- Morris J.T. The Impact of the Authentic Leadership and Ethical Firm Culture on Auditor Behavior. Journal of Behavioral Studies in Business, 2014; 7: 99-130.
28- Karimi M, Rajaipour S, Hoveyda R. The Relationship between Organizational Climate Dimensions and Ethical Behavior among Employees of Isfahan University and Isfahan Medical Sciences. Quarterly Journal of EducationalManagement, Islamic Azad University, GarmsarBranch, 2010; 1: 83-102. [In Persian]
29- Mahmoudi A, Khani L, Ghaffari M. Correlation between Moral Intelligence and Friendship with Nurses 'Attitudes toward Patients' Rights. Journal of Nursing Education, 2016; 5(2): 49-56. [In Persian]
30-Setayesh M, Maher M, Abualhallaj M. Investigating the Impact of Individual and Social Structures on the Understanding of the Ethical Principles Between Managers of Finance and Budget of the Universities of Medical Sciences and Health Services. Quarterly Journal of Health Accounting, 2012; 5(1): 17-32. [In Persian]
31-Rafiei Z, Bibac A, Hosseini S, Azodi F, Jahanpour F. The Status of Professional Ethics in Nursing Performance from the Perspective of Patients in Bushehr Teaching Hospital. Iranian Journal of Medical Ethics and History, 2017; 9(2): 89-80. [In Persian]
32- Karami M, Ghalavandi H, Qaleae Ae. The Relationship between Professional Ethics, Ethical Leadership, and Social Responsibility in Schools. Journal of School Management, 2018; 5(1): 93-112. [In Persian]
33- Walumbwa F, Avolio B, Gardner W, Wernsing T, Peterson S. Authentic Ledership: Development and Validation of a Theory-Based Measure. Published in Journal of Management, 2008; 34(1): 89-126.
34- Colquitt J.A, Colon D.E, Wesson M.J, Porter C.O, Ng K.Y. Justice at the Millennium: A Meta-Analytic Review of 25 Years of Organizational Justice Research. Journal of Applied Psychology, 2001; 86(3): 425-445.
35- Jonason PK, Webster GD. The Dirfy Dozen: A Concise Measure of the Dark Triad. Psychological Assessment, 2010; 22(2): 420-432. [DOL: 10.1037/a0019265][PMID].
36- O Meara A, Davies J, Hammond S. The Psychometric Properties Andutility of the Short Sadistic Impulse Scale (SSIS). Psychological Assessment, 2011; 23(2): 523-531. [DOL: 10.1037/a0022400][PMID].
37- Minnesota Satisfaction Questionnaire
38- Gal breathe J. Drivers of Corporate Social Responsibility: The Role of Formal Strategic Planning and Firm Culture. British Journal of Management, 2010; 21: 511–525.
39- Narvaez, D. Ethical Sensitivity Activity Booklet 1: Nurturing Character in the Middle School Classroom. Community Voices and Character Education Partnership Project. Department of Children, Families and Learning & the University of Minnesota University of Minnesota Design Team Authors. 2001: Available at https://cee.nd.edu/curriculum/documents/actbkltl.pdf.
40- Allport G.W, Ross J.M. Personal Religious Orientation and Prejudice. Journal of Personality and Social Psychology, 1967; 5(4): 432.
41- Lennick D, Kiel F, Jordan K. Moral Intelligence 2, Enhancing Business Performance and Leadership Success in Turbulent Times, 2011; 21.
42- Rammstedt B, John O.P. Measuring Personality in One Minute or Less: A10-Item Short Version of the Big Five Inventory in English and German. Journal of Research in Personality, 2007; 41: 203-212.
43- Garson G.D. Factor Analysis: Stat Notes, from North Carolina State University. Public Administration Program, 2008.