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رابطه بین جو اخلاقی و مشاوره با تعهد حرفهای و سازمانی حسابداران بخش عمومی | ||
حسابداری سلامت | ||
مقاله 3، دوره 5، شماره 2 - شماره پیاپی 16، اسفند 1395، صفحه 47-70 اصل مقاله (835.27 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2017.39318 | ||
نویسندگان | ||
مرضیه شهریاری1؛ دکتر الهه برزگر* 2 | ||
1دانشجوی کارشناسی ارشد، گروه حسابداری، واحد شیراز، دانشگاه آزاد اسلامی، شیراز، ایران. | ||
2استادیار، گروه حسابداری، واحد شیراز، دانشگاه آزاد اسلامی، شیراز، ایران. | ||
چکیده | ||
مقدمه: رابطه بین درک جو اخلاقی و تعهد سازمانی میتواند در بین حسابداران قویتر از سایر کارکنان باشد. همچنین، وجود کارکنانارشد در نقش مشاور میتواند به حسابداران مبتدی در زمان ایجاد چالش کمک کند. از این رو، پژوهش حاضر به بررسی تأثیر جو اخلاقی و مشاوره بر تعهد حرفهای و سازمانی حسابداران بخش عمومی میپردازد. روش پژوهش: پژوهش حاضر از لحاظ هدف، کاربردی و بر مبنای روش از پژوهشهای توصیفی-پیمایشی از نوع همبستگی است. نمونه پژوهش شامل تعداد 320 نفر از حسابداران بخش عمومی در سال 1395 است. دادهها از طریق پرسشنامه جمعآوری و با استفاده از روش الگوسازی معادلات ساختاری تحلیل شد. یافتهها: نتایج پژوهش نشان میدهد که بین سطح نظارت دریافت شده به وسیله حسابداران مبتدی با تعهد سازمانی و حرفهای آنان و بین سطح حمایت اجتماعی دریافت شده به وسیله حسابداران مبتدی با تعهد سازمانی آنان رابطه مثبت و معنادار اما بین سطح حمایت اجتماعی دریافت شده به وسیله حسابداران مبتدی با تعهد حرفهای آنان رابطه منفی و معناداری وجود دارد. همچنین، بین درک حسابداران مبتدی و با سابقه از جو اخلاقی سازمان با تعهد سازمانی آنان و بین تعهد سازمانی با تعهد حرفهای حسابداران مبتدی و با سابقه رابطه مثبت و معناداری وجود دارد. نتیجهگیری: جو اخلاقی مناسب موجب رشد و تعالی سازمان به لحاظ اخلاقی و مشاوره موجب کاهش فشار روانی ناشی از چالشهای پیشروی حسابداران میشود و در بهبود تعهد حرفهای و سازمانی آنها نقش بسیار با اهمیتی ایفا میکند. با فراهمشدن محیطی مناسب و بدون فشار روانی و فشار کاری، همراه با افزایش رضایت شغلی و کاهش تمایل به ترک کار، به سازمان در جهت رسیدن به هدفهای خود کمک میشود. بنابراین، پیشنهاد میشود که به برنامههای مشاورهای و مربیگری و جو اخلاقی حاکم بر سازمانهای بخش عمومی توجه بیشتری شود. | ||
کلیدواژهها | ||
تعهد حرفهای؛ تعهد سازمانی؛ جو اخلاقی؛ حسابداران مبتدی | ||
مراجع | ||
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