بررسی اثرات پیشایندهای شخصی بر قصد سوت زنی حسابداران با تعدیل گری عوامل سازمانی و فردی

نظری پور, محمد; زکی زاده, بابک

doi:10.22051/jaasci.2022.40303.1699

بررسی اثرات پیشایندهای شخصی بر قصد سوت زنی حسابداران با تعدیل گری عوامل سازمانی و فردی

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ استادیار، گروه حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران.

² کارشناسی ارشد، گروه مدیریت، واحد آبادان، دانشگاه آزاد اسلامی، آبادان، ایران.

10.22051/jaasci.2022.40303.1699

چکیده

هدف: سوت‌زنی نقش بسزائی در کشف تخلفات و سالم‌سازی فضای کسب و کار داشته و به مقدار زیادی متاثر از پیشایندهای شخصی است. درهمین راستا، پژوهش حاضر تلاش دارد اثرات پیشایندهای شخصی بر قصد سوت‌زنی حسابداران را با توجه به اثرات تعدیلی عوامل سازمانی و فردی مطالعه و بررسی کند.
روش: این پژوهش به لحاظ هدف کاربردی و به لحاظ روش گردآوری داده‎ها توصیفی‌ـ‌پیمایشی، از نوع همبستگی است. داده‌های پژوهش حاضر از طریق توزیع پرسش‎نامه بین 218 حسابدار جمع‌آوری‌شده است. دوره زمانی پژوهش حاضر زمستان سال 1400 است. تحلیل داده‌های پژوهش با استفاده از روش مدل‌یابی معادلات ساختاری انجام شده است.
یافته‌ها: براساس یافته‌های پژوهش حاضر پیشایندهای شخصی (نگرش نسبت به سوت‌زنی، کنترل رفتاری ادراک شده، تعهد حرفه‌ای، مسئولیت‌پذیری شخصی و هزینه‌های شخصی) بر سوت‌زنی درون و برون سازمانی تاثیرگذار هستند. همچنین سه متغیر حمایت سازمانی ادراک شده، هنجارهای گروهی و شدت اخلاقی ادراک شده بر روابط فی‌مابین هر یک از پیشایندهای شخصی با هر دو نوع سوت‌زنی دارای اثرات تعدیلی هستند.
نتیجه‌گیری: هر سه متغیر تعدیلی بر روابط فی‌مابین تمامی پیشایندهای شخصی و هر دو نوع سوت‌زنی (به استثنای رابطه بین کنترل رفتاری ادراک شده و سوت‌زنی برون‌سازمانی) تاثیرگذار هستند. درنهایت از بین پنج متغیر جمعیت‌شناختی تنها، متغیر سن بر روی هر دو نوع سوت‌زنی تاثیرگذار است.
دانش‌افزایی: این پژوهش نشان می‌دهد از طریق توجه و تقویت پیشایندهای شخصی و همچنین مدنظر قرار دادن عوامل سازمانی و فردی می‌توان شاهد بهبود فرهنگ سوت‌زنی در سطح سازمان‌ها بود.

کلیدواژه‌ها

عنوان مقاله [English]

The Effects of the Individual-Level Antecedents on the Intention of Accountants' Whistleblowing by Moderating Organizational and Individual Factors

نویسندگان [English]

Mohammad Nazaripour ¹
babak zakizadeh ²

¹ Assistant Professor, Department of Accounting, Kurdistan University, Sanandaj, Iran

² M.Sc. Department Management, Abadan Branch, Islamic Azad University, Abadan, Iran.

چکیده [English]

Purpose: Whistleblowing plays an important role in detecting frauds and improving the business environment and is greatly influenced by the individual-level antecedents. In this regard, this study investigates the effects of the individual-level antecedents on the intention of accountants' whistleblowing with respect to the moderating effects of organizational and individual factors.
Methodology: 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 218 accountants. The time period of this study is the first season of year 2022. The research data were analyzed using structural equation modeling method.
Results: According to the research findings, the individual-level antecedents (attitude towards whistleblowing, perceived behavioral control, professional commitment, personal responsibility and personal expenses) affect the internal and external whistleblowing. Also, the three variables of perceived organizational support, team norms and perceived moral intensity have moderating effects on the relationship between each of the individual-level antecedents with both types of whistleblowing.
Conclusion: Based on the research findings, internal whistleblowing is the most affected by the attitude and the least affected by the personal responsibility. Also, external whistleblowing is most affected by personal expenses and least affected by perceived behavioral control. All three moderating variables affect the relationship between all the individual-level antecedents with both types of whistleblowing (excluding the relationship between perceived behavioral control and external whistleblowing). Finally, of the five demographic variables (gender, age, education, years of service, and type of organization) alone, the age affects both types of whistleblowing.
Contribution: This study shows that by paying attention and strengthening the individual-level antecedents as well as considering organizational and individual factors, we can see the improvement of the culture of whistleblowing at the level of organizations.

کلیدواژه‌ها [English]

Intention of Whistleblowing
Individual-Level Antecedents
Organizational Factors
Personal Factors

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