پديد آورندگان :
صفرزاده، محمدحسين دانشگاه شهيد بهشتي - دانشكده مديريت و حسابداري، تهران، ايران , هوشمند كاشاني، عباس دانشگاه شهيد بهشتي - دانشكده مديريت و حسابداري، تهران، ايران , غلامي فتيده، شميم دانشگاه الزهرا - دانشكده علوم اجتماعي و اقتصادي، تهران، ايران
چكيده فارسي :
ﻫﺪف: ﻗﻠﺪري در ﻣﺤﻞ ﮐﺎر ﻫﻤﻮاره ﻣﺨﺘﻞ ﮐﻨﻨﺪه ﺑﻮده و ﺗﻬﺪﯾﺪي ﺑﺮاي ﺷﺮﮐﺖ ﻫﺎي ﺣﺴﺎﺑﺮﺳﯽ ﺑﻪ ﺷﻤﺎر ﻣﯽرود. و ﺑﺎ ﺟﻮ اﺧﻼﻗﯽ ﺣﺎﮐﻢ ﺑﺮ ﺳﺎزﻣﺎن ارﺗﺒﺎط ﻧﺰدﯾﮑﯽ دارد. از اﯾﻦ رو، ﻫﺪف ﭘﮋوﻫﺶ ﺣﺎﺿﺮ، ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﺟﻮاﺧﻼﻗﯽ ﺳﺎزﻣﺎن ﺑﺮ رﻓﺘﺎرﻫﺎي ﻗﻠﺪرﻣﺂﺑﺎﻧﻪ از دﯾﺪﮔﺎه ﺣﺴﺎﺑﺮﺳﺎن ﺗﺎزهﮐﺎر اﺳﺖ.
روش: ﺟﻬﺖ آزﻣﻮن ﻓﺮﺿﯿﻪﻫﺎي ﭘﮋوﻫﺶ و ﺗﺤﻠﯿﻞ آنﻫﺎ از ﻧﺮم اﻓﺰار )SPSS( و ﺑﻪ ﻣﻨﻈﻮر ﺑﺮرﺳﯽ ﻓﺮﺿﯿﻪﻫﺎي ﭘﮋوﻫﺶ، از روش ﻣﻌﺎدﻻت ﺳﺎﺧﺘﺎري اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. اﺑﺰار ﮔﺮدآوري دادهﻫﺎ ﺷﺎﻣﻞ دو ﭘﺮﺳﺸﻨﺎﻣﻪ »ﺟﻮ اﺧﻼﻗﯽ ﺳﺎزﻣﺎن« و »ﻗﻠﺪري« اﺳﺖ. ﮐﻪ در ﯾﮏ ﭘﯿﻤﺎﯾﺶ ﺑﯿﻦ 385 ﺣﺴﺎﺑﺮس ﺗﺎزهﮐﺎر ﺑﺎ ﺗﺠﺮﺑﻪ ﮐﺎري اﺷﺘﻐﺎل ﺑﻪ ﻣﺪت 4 ﻣﺎه در ﻣﺆﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ ﺗﻮزﯾﻊ و ﺟﻤﻊ آوري ﺷﺪهاﺳﺖ.
ﯾﺎﻓﺘﻪﻫﺎ: ﻧﺘﺎﯾﺞ اﯾﻦ ﭘﮋوﻫﺶ ﻧﺸﺎن ﻣﯽدﻫﺪ ﮐﻪ ﻣﻨﻔﻌﺖﻃﻠﺒﯽ، ﻣﺴﺌﻮﻟﯿﺖ اﺟﺘﻤﺎﻋﯽ، ﻗﻮاﻧﯿﻦ و روﯾﻪﻫﺎي ﺳﺎزﻣﺎن و ﻗﻮاﻧﯿﻦ و اﺻﻮل ﺣﺮﻓﻪاي از اﺑﻌﺎد ﺟﻮ اﺧﻼﻗﯽ ﺳﺎزﻣﺎن ﺑﻪ ﺷﮑﻞ ﻣﻌﻨﯽداري ﺑﺮ رﻓﺘﺎرﻫﺎي ﻗﻠﺪرﻣﺂﺑﺎﻧﻪ در ﻣﺆﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ ﺗﺄﺛﯿﺮ دارد. ﻋﻼوه ﺑﺮ ﺗﺄﺛﯿﺮات ﺟﻮاﺧﻼﻗﯽ ﺳﺎزﻣﺎن ﺑﺮ ﻗﻠﺪري در ﻣﺤﯿﻂ ﮐﺎر، اﯾﻦ ﻣﻘﺎﻟﻪ ﺑﻪ اﯾﻦ ﻧﺘﯿﺠﻪ رﺳﯿﺪه اﺳﺖ ﮐﻪ ﺟﻨﺴﯿﺖ، ﺳﻦ، ﻣﯿﺰان ﺗﺤﺼﯿﻼت، اﻧﺪازه ﻣﻮﺳﺴﻪ ﺣﺴﺎﺑﺮﺳﯽ و ﻗﻮﻣﯿﺖ ﺑﺮ ﻗﻠﺪري در ﻣﺆﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ ﺗﺄﺛﯿﺮ ﻧﺪارد. ﻧﺘﯿﺠﻪ ﮔﯿﺮي: ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ ﺣﺎﺿﺮ داراي ﮐﺎرﮐﺮد ﻋﻤﻠﯽ و اﺟﺘﻤﺎﻋﯽ ﻣﯽﺑﺎﺷﺪ. ﮐﺎرﮐﺮد ﻋﻤﻠﯽ ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ راﻫﻨﻤﺎﯾﯽ ﺑﺮاي ﻣﻮﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ اراﺋﻪ ﮐﺮده و ﺑﻪ ﺟﻮ اﺧﻼﻗﯽ و ﺳﺎﻟﻢ ﻣﻨﺘﻬﯽ ﻣﯽﺷﻮد ﮐﻪ ﻣﯽﺗﻮاﻧﺪ ﺑﻪ اﺳﺘﺨﺪام، ﺗﻌﻠﯿﻢ و ﺣﻔﻆ ﻣﺘﺨﺼﺼﯿﻦ ﻣﺎﻫﺮ و ﺟﻮان در ﺣﻮزه ﺣﺴﺎﺑﺮﺳﯽ ﮐﻤﮏ ﮐﻨﺪ. و ﮐﺎرﮐﺮدﻫﺎي اﺟﺘﻤﺎﻋﯽ ﯾﺎﻓﺘﻪﻫﺎي اﯾﻦ ﻣﻄﺎﻟﻌﻪ ﻧﺸﺎن ﻣﯽدﻫﺪ ﺟﻮ اﺧﻼﻗﯽ ﺳﺎزﻣﺎن ﺑﺎ از ﺑﯿﻦ ﺑﺮدن ﻗﻠﺪري در ﻣﺤﻞ ﮐﺎر در ﻣﺆﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ ﺑﻪ ﺗﻮﺳﻌﻪ ﺑﺎزار و ﺣﺮﻓﻪ ﺣﺴﺎﺑﺮﺳﯽ ﮐﻤﮏ ﻣﯽﮐﻨﺪ.
داﻧﺶاﻓﺰاﯾﯽ: ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﻋﻼوه ﺑﺮ ﭘﻮﺷﺶ ﺧﻼء ﭘﮋوﻫﺶﻫﺎي ﻣﻮﺟﻮد در اﯾﻦ ﺣﻮزه، راﻫﻨﻤﺎﯾﯽ ﺑﺮاي ﻣﺆﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ در راﺑﻄﻪ ﺑﺎ اﯾﺠﺎد ﺟﻮ اﺧﻼﻗﯽ ﻣﻨﺎﺳﺐ ﺟﻬﺖ ﮐﺎﻫﺶ ﻗﻠﺪري ﺳﺮﭘﺮﺳﺘﺎن و در ﻧﺘﯿﺠﻪ ﺣﻔﻆ و ارﺗﻘﺎي ﻧﯿﺮوﻫﺎي ﺗﺎزهﮐﺎر در ﺣﺴﺎﺑﺮﺳﯽ ﻓﺮاﻫﻢ ﻣﯽﻧﻤﺎﯾﺪ.
چكيده لاتين :
workplace bullying, which is closely related to the ethical climate, has always been disruptive and a threat to audit firms. Therefore, the present paper aimed to investigate trainee auditors’ perception of the relationship between the audit firm's ethical climate and workplace bullying.
Method: Data collection tools included The Ethical Climate Questionnaire (Cullen, Victor, and Brason, 1993) and The Workplace Bullying Questionnaire (Arian Gholipour et al, 2009). The questionnaires were distributed among 358 trainee auditors. All the trainee auditors have been working in audit firms for 0 to 4 months. The data were analyzed statistically using SPSS software. The research hypotheses were tested through the structural equation method.
Results: According to the results aspects of ethical climate, such as profit-mindedness, social responsibility, firm’s rules and procedures, and professional rules and principles, can affect significantly bullying behaviors in the workplace. Moreover, our results showed that sex, age, education, audit firm size, and ethnicity do not affect bullying in the audit firms.
Conclusion: Our findings are applicable to both practical and social problems. These findings provide guidelines for audit firms to establish a healthy ethical climate. This, in turn, can result in recruiting, training, and retaining young and skilled professionals in the field of auditing. Also, the findings of the present paper can be applied socially to obviate bullying in the workplace and, consequently, to help in improving auditing both as a profession and as a business.
Contribution: The results of the present study, in addition to covering the gap of existing research in this field, provide guidance for audit firms in creating an appropriate ethical environment to reduce bullying of supervisors and thus maintain and promote new audiences in auditing.
