نقش روانشناختی محیط کار و جامعه‌پذیری سازمانی در بهبود اخلاق حسابرسان از طریق کاهش رفتارهای انحرافی

پژوهش های مالی و رفتاری در حسابداری

مقاله 6، دوره 1، شماره 1، شهریور 1400، صفحه 87-106   

نوع مقاله: مقاله پژوهشی

شناسه دیجیتال (DOI): 10.30486/fbra.2021.1936661.1021

نویسندگان

ساعد شاد¹؛ مهدی زینالی^{* 2}؛ احمد محمدی²؛ یونس بادآور نهندی³

¹دانشجوی دکتری گروه حسابداری، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه آزاد اسلامی تبریز، تبریز، ایران

²استادیار گروه حسابداری، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه آزاد اسلامی تبریز، تبریز، ایران

³دانشیار گروه حسابداری، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه آزاد اسلامی تبریز، تبریز،

چکیده

حرفۀ حسابرسی، برای توسعۀاخلاق حسابرسان، نیازمند اصلاح انحراف‌ها و ارتقای پیش‌نیازهای اخلاقی و رفتاری است تا بتواند اعتماد و اطمینان جامعه را کسب نموده، با درک حساسیت و نگرانی‌های ذی‌نفعان، آن‌ها را مطمئن سازند. جامعۀ حسابرسی برای تحقق این ایده، باید با حساسیت بیشتری در محیط کار، هرگونه انحراف‌ها و رفتارهای نامعقول را کاهش دهد و به حداقل برساند. هدف این پژوهش بررسی نقش روانشناختی محیط کار و جامعه‌پذیری در بهبود اخلاق حسابرسان از طریق کاهش رفتارهای انحرافی است. داده‌های پژوهش در جامعۀ آماری حسابرسان عضو جامعۀ حسابداری رسمی ایران با 367 پرسش‌نامه براساس روش در دسترس تکمیل گردید و تحلیل داده‌ها با استفاده از مدل‌سازی معادلات ساختاری با رویکرد حداقل مربعات جزئی انجام شد. نتایج نشان می‌دهد که روانشناختی محیط کار و جامعه‌پذیری سازمانی تأثیر بسزایی در بهبود اخلاق حسابرسان با کاهش رفتارهای انحرافی داشته و با تقویت این معیارها می‌توان رفتارهای انحرافی را کنترل و انگیزۀ شخصی و جو اخلاقی را در محیط کار حسابرسان بهبود بخشید.

کلیدواژه‌ها

روانشناختی محیط کار حسابرسان؛ جامعه‌پذیری سازمانی؛ جو اخلاقی و رفتارهای انحرافی

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