تحلیل تأثیر ادراکات حسابدارها از جو اخلاقی سازمانی بر نگرش‌های سازمانی آنان: تئوری شناختی-اجتماعی

محورهای موضوعی : حسابداری مالی و حسابرسی

محمد نظری پور ¹ , بابک زکی زاده ²

1 - گروه حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران
2 - گروه مدیریت، واحد آبادان، دانشگاه آزاد اسلامی، آبادان، ایران

تاریخ دریافت : 1402/01/12 تاریخ پذیرش : 1402/03/08 تاریخ انتشار : 1402/04/01

کلید واژه: تعهد سازمانی, رضایت شغلی, حسابداران, تفاوتهای فردی, واژه‌های کلیدی: سازگاری با جو اخلاقی سازمانی,

چکیده مقاله :

چکیده میزان سازگاری با جو اخلاقی از جنبه های منحصربفرد هویت حرفه ای حسابدارها می باشد. بر این اساس پژوهش حاضر تلاش دارد تا تأثیر ادراکات حسابدارها از جو اخلاقی سازمانی بر نگرش های سازمانی آنان را با استفاده تئوری شناختی-اجتماعی مورد مطالعه و بررسی قرار دهد. این پژوهش به لحاظ هدف کاربردی و به لحاظ روش گردآوری داده‎ها توصیفی ـ پیمایشی، از نوع همبستگی است. داده‌های پژوهش حاضر از طریق توزیع پرسش‎نامه بین 305 حسابدار گردآوری‌ شده است. دوره زمانی پژوهش حاضر بهار سال 1401 است. تحلیل داده های پژوهش با استفاده از روش مدل یابی معادلات ساختاری انجام شده است. براساس یافته های پژوهش حاضر (1) تفاوت های فردی (خودکارآمدی و منبع کنترل) بر سازگاری با جو سازمانی اثر مثبت و معناداری دارد. (2) منبع کنترل بر رضایت شغلی اثر مثبت و معناداری دارد. (3) سازگاری با جو سازمانی بر رضایت شغلی و تعهد سازمانی اثر مثبت و معناداری دارد. (4) رضایت شغلی بر تعهد سازمانی اثر مثبت و معناداری دارد. همچنین در پژوهش حاضر تأثیر چهار متغیر کنترلی (تعداد دفعه تغییر شغلی، تعداد دفعه تغییر کارفرما، پست سازمانی و روحیه سازگاری) بر روی سه متغیر سازگاری با جو اخلاقی سازمان، رضایت شغلی و تعهد سازمانی مورد مطالعه و بررسی قرار گرفت. برای نمونه روحیه سازگاری بر روی هر سه متغیر مذکور اثر مثبت و معناداری دارد. در نهایت، نگرش و باورهای حسابداران نسبت به مدیران ارشد به شدت متأثر از جو اخلاقی سازمانی است.

چکیده انگلیسی:

Abstract The ethical climate fit is one of the unique aspects of the professional identity of accountants. Therefore, this study attempts to investigate the effects of accountants' perceptions of the organizational ethical climate on their organizational attitudes using social-cognitive theory. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through the distribution of questionnaires among 305 accountants. The time period of this study is the second season of year 2022. The research data were analyzed using structural equation modeling method. According to the research findings, (1) Individual differences (self-efficacy and locus of control) have a positive and significant effect on the ethical climate fit. (2) The locus of control has a positive and significant effect on job satisfaction. (3) The ethical climate fit has a positive and significant effect on job satisfaction and organizational commitment. (4) Job satisfaction has a positive and significant effect on organizational commitment. Also, in this study, the effects of four control variables (number of job changes, number of employer changes, job level, and adjustment) on three variables of compatibility with the ethical climate fit, job satisfaction and organizational commitment. For example, the adjustment has a positive and significant effect on all three mentioned variables. Finally, the attitudes and beliefs of accountants towards senior managers are strongly influenced by the ethical climate fit. 

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