طراحي الگوي نقش ويژگي‌هاي شخصيتي و سبك رهبري مديران در ضعف كنترل‌هاي داخلي

Designing a Model to Explain the Role of Personality Traits and Leadership Styles of the Managers in the Weakness of Internal Controls

ﻫﺪف: اﯾﻦ ﭘﮋوﻫﺶ درﺻﺪد ﯾﺎﻓﺘﻦ اﻟﮕﻮﯾﯽ ﺑﺮاي ﺗﺒﯿﯿﻦ ﻧﻘﺶ وﯾﮋﮔﯽﻫﺎي ﺷﺨﺼﯿﺘﯽ و ﺳﺒﮏ رﻫﺒﺮي ﻣﺪﯾﺮﯾﺖ در ﺿﻌﻒ ﮐﻨﺘﺮلﻫﺎي داﺧﻠﯽ اﺳﺖ. روش: اﯾﻦ ﭘﮋوﻫﺶ از ﻧﻮع ﭘﮋوﻫﺶﻫﺎي ﮐﺎرﺑﺮدي ﺑﺎ دادهﻫﺎي ﮐﻤﯽ اﺳﺖ. ﭘﻨﺞ ﻣﺆﻟﻔﻪ اﺻﻠﯽ ﺷﺨﺼﯿﺘﯽ ﻧﺌﻮ و ﻫﻤﭽﻨﯿﻦ ﭼﻬﺎر ﺳﺒﮏ رﻫﺒﺮي ﻫﺮﺳﯽ و ﺑﻼﻧﭽﺎرد ﻣﺘﻐﯿﺮﻫﺎي ﻣﺴﺘﻘﻞ اﯾﻦ ﭘﮋوﻫﺶ ﻫﺴﺘﻨﺪ. ﺑﺮاي آزﻣﻮن ﻣﺪلﻫﺎي ﭘﮋوﻫﺶ از ﻣﻌﺎدﻻت ﺳﺎﺧﺘﺎري و روش ﺣﺪاﻗﻞ ﻣﺮﺑﻌﺎت ﺟﺰﺋﯽ اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. دوره زﻣﺎﻧﯽ ﭘﮋوﻫﺶ ﺳﺎلﻫﺎي ﻣﺎﻟﯽ 1398 و 1399 اﺳﺖ و ﻧﻤﻮﻧﻪ آﻣﺎري ﺷﺎﻣﻞ 398 ﻧﻔﺮ از رؤﺳﺎي ﮐﻤﯿﺘﻪﻫﺎي ﺣﺴﺎﺑﺮﺳﯽ ﺷﺮﮐﺖﻫﺎي ﭘﺬﯾﺮﻓﺘﻪﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان اﺳﺖ ﮐﻪ ﺑﺎ اﺳﺘﻔﺎده از روش ﻧﻤﻮﻧﻪﮔﯿﺮي ﻏﺮﺑﺎﻟﮕﺮي اﻧﺘﺨﺎبﺷﺪهاﻧﺪ. ﯾﺎﻓﺘﻪﻫﺎ: ﯾﺎﻓﺘﻪﻫﺎي ﭘﮋوﻫﺶ ﺑﯿﺎﻧﮕﺮ آن اﺳﺖ ﮐﻪ وﯾﮋﮔﯽ ﺷﺨﺼﯿﺘﯽ روانﻧﮋﻧﺪي و ﺳﺒﮏ رﻫﺒﺮي آﻣﺮاﻧﻪ، ﺑﺮ ﺿﻌﻒ ﺑﺎاﻫﻤﯿﺖ ﮐﻨﺘﺮلﻫﺎي داﺧﻠﯽ ﺗﺄﺛﯿﺮ ﻣﺜﺒﺖ و ﻣﻌﻨﺎداري دارﻧﺪ و ﺗﺄﺛﯿﺮ وﯾﮋﮔﯽﻫﺎي ﺗﻮاﻓﻖﺟﻮﯾﯽ و ﻣﺴﺌﻮﻟﯿﺖﭘﺬﯾﺮي و ﺳﺒﮏﻫﺎي رﻫﺒﺮي ﻣﺘﻘﺎﻋﺪﮐﻨﻨﺪه و ﻣﺸﺎرﮐﺘﯽ ﻣﻨﻔﯽ و ﻣﻌﻨﺎدار اﺳﺖ. در ﺧﺼﻮص وﯾﮋﮔﯽﻫﺎي ﺷﺨﺼﯿﺘﯽ ﺑﺮونﮔﺮاﯾﯽ و اﻧﻌﻄﺎفﭘﺬﯾﺮي و ﺳﺒﮏ رﻫﺒﺮي ﺗﻔﻮﯾﻀﯽ اﺛﺮ ﻣﻌﻨﺎداري ﻣﺸﺎﻫﺪه ﻧﺸﺪ. ﻧﺘﯿﺠﻪﮔﯿﺮي: ﻣﺪل ﻃﺮاﺣﯽﺷﺪه در اﯾﻦ ﭘﮋوﻫﺶ، ﺑﺮاي ﺗﺒﯿﯿﻦ ﻧﻘﺶ وﯾﮋﮔﯽﻫﺎي ﺷﺨﺼﯿﺘﯽ و ﺳﺒﮏ رﻫﺒﺮي ﻣﺪﯾﺮان در ﺿﻌﻒ ﮐﻨﺘﺮلﻫﺎي داﺧﻠﯽ داراي ﺗﻮان ﭘﯿﺶﺑﯿﻨﯽ ﺑﺎﻻ اﺳﺖ و ﺑﺮ اﺳﺎس ﻣﺪل اراﺋﻪﺷﺪه ﺑﻪ ﺳﻬﺎﻣﺪاران و ﺳﺎﯾﺮ ارﮐﺎن راﻫﺒﺮي ﻋﺎﻟﯽ ﺷﺮﮐﺖﻫﺎ ﭘﯿﺸﻨﻬﺎد ﻣﯽﺷﻮد در اﻧﺘﺨﺎب ﻣﺪﯾﺮان، وﯾﮋﮔﯽﻫﺎي ﺷﺨﺼﯿﺘﯽ آنﻫﺎ ﺑﻪﺧﺼﻮص روانﻧﮋﻧﺪي، ﺗﻮاﻓﻖﺟﻮﯾﯽ و ﻣﺴﺌﻮﻟﯿﺖﭘﺬﯾﺮي و ﺗﻤﺎﯾﻼت ﺑﻪ ﺳﺒﮏ رﻫﺒﺮي ازﺟﻤﻠﻪ رﻫﺒﺮي دﺳﺘﻮري، ﺗﻮﺟﯿﻬﯽ و ﻣﺸﺎرﮐﺘﯽ را ﻣﺪﻧﻈﺮ ﻗﺮار دﻫﻨﺪ. داﻧﺶاﻓﺰاﯾﯽ: در اﯾﻦ ﭘﮋوﻫﺶ ﺑﺮاي اوﻟﯿﻦ ﺑﺎر در اﯾﺮان ﺗﺄﺛﯿﺮ وﯾﮋﮔﯽﻫﺎي ﺷﺨﺼﯿﺘﯽ و ﺳﺒﮏ رﻫﺒﺮي ﻣﺪﯾﺮان ﺑﺮ ﺿﻌﻒ ﮐﻨﺘﺮلﻫﺎي داﺧﻠﯽ ﺷﺮﮐﺖﻫﺎ ﺑﺮرﺳﯽ ﺷﺪ و ﻧﺘﺎﯾﺞ آن ﺑﻪ ﺗﻮﺳﻌﻪ ادﺑﯿﺎت ﻣﺎﻟﯽ رﻓﺘﺎري، ﺣﺎﮐﻤﯿﺖ ﺷﺮﮐﺘﯽ و ﻧﻈﺮﯾﻪﻫﺎي ﻣﺮﺑﻮط ﺑﻪ آن ﮐﻤﮏ ﻣﯽﮐﻨﺪ.

The aim of this research is to find a model to explain the role of personality traits and leadership styles of management in the weakness of internal controls. Method: This research is an applied research with quantitative data. The big five components of Neo personality traits as well as the four leadership styles of Hersey and Blanchard are the independent variables of this research. Structural equations and partial least squares method have been used to test the research models. The research period is fiscal years 2019 and 2020 and the statistical sample includes 398 chairmen of the audit committees of companies listed on the Tehran Stock Exchange who have been selected using the screening sampling method. Results: The results indicate that Neuroticism personality trait and Telling leadership style have positive and significant effect on internal controls weakness and impact of Agreeableness and Conscientiousness characteristics and Selling and Participating leadership styles is negative and significant. There was no significant effect on Extraversion and Openness characteristics and Delegating leadership style. Conclusion: The model designed in this research has high predictive power to explain the role of board’s personality traits and leadership style in internal controls weakness. Based on the proposed model, stockholders and other corporate governance top bodies, in selecting managers, are suggested to consider their personality traits, especially neuroticism, agreeableness and conscientiousness, and leadership style tendencies, including telling, selling and participating. Contribution: In this research, for the first time in Iran, the effect of personality traits and leadership styles of managers on company's internal controls weakness was investigated and the results help to develop behavioral financial literature, corporate governance and related theories.