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بررسی رابطه خودارزیابی هستهای و رهبری اخلاقی با عملکرد مالی سازمان و عملکرد شغلی کارکنان مالی | ||
حسابداری سلامت | ||
مقاله 2، دوره 7، شماره 2 - شماره پیاپی 20، مهر 1397، صفحه 15-41 اصل مقاله (700.28 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2019.67603.1078 | ||
نویسندگان | ||
مریم حسینی1؛ دکتر الهه برزگر* 2 | ||
1کارشناس ارشد حسابداری، واحد شیراز، دانشگاه آزاد اسلامی، شیراز، ایران. | ||
2استادیار، گروه حسابداری، واحد شیراز، دانشگاه آزاد اسلامی، شیراز، ایران. | ||
چکیده | ||
مقدمه: با افزایش تقاضا برای استانداردهای اخلاقی در محیط کسب و کار فعلی، به رهبری اخلاقی نیز به صورت ویژه توجه شده است. از این رو، در این پژوهش با تکیه بر نظریه خودتأییدی، تأثیر خودارزیابی هستهای رهبران بر بروز رهبری اخلاقی و با استفاده از نظریه یادگیری اجتماعی و نظریه تبادل اجتماعی، تأثیر خودارزیابی هستهای رهبران و رهبری اخلاقی بر عملکرد مالی سازمان و عملکرد شغلی کارکنان مالی بررسی شده است. روش پژوهش: این پژوهش از لحاظ هدف، کاربردی و بر مبنای روش علی-مقایسهای است و نمونه آن شامل 61 جفت مدیر-کارمند است که به روش نمونهگیری در دسترس در سال 1395 از بین کارکنان مالی سازمانهای بخش عمومی و خصوصی استان فارس انتخاب شدهاند. دادهها از طریق پرسشنامه جمعآوری و با استفاده از معادلات ساختاری آزمون شده است. یافتهها: نتایج پژوهش حاضر با نظریه خودتأییدی هماهنگی دارد و نشاندهنده رابطه مثبت و معنیدار خودارزیابی هستهای رهبران با رهبری اخلاقی و عملکرد مالی است. همچنین، یافتههای پژوهش حاکی از آن است که بین خودارزیابی هستهای رهبران و عملکرد مالی رابطه معنیدار وجود ندارد. نتیجهگیری: خودپنداره مثبت رهبران، رهبری اخلاقی را تقویت میکند و رهبری اخلاقی نیز نقشی محوری در ترغیب کارکنان به ارتقای عملکرد دروننقشی و فرانقشی دارد. بنابراین، پیشنهاد میشود دورههای آموزشی بهمنظور ارتقاء روابط مدیران با کارکنان (رهبری اخلاقی) و بالا بردن سطح خودارزیابی هستهای مدیران، در سازمانها برگزار شود. همچنین، در گزینش مدیران سطح رهبری اخلاقی و خودارزیابی هستهای آنان نیز سنجیده شود. | ||
کلیدواژهها | ||
خودارزیابی هستهای؛ رفتار شهروندی سازمانی کارکنان؛ رهبری اخلاقی؛ عملکرد مالی سازمان؛ عملکرد وظیفهای کارکنان | ||
مراجع | ||
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