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بررسی رابطه بین سلامت عمومی حسابداران و ادراک آنان از سبک رهبری مدیران در شرکتهای دولتی شهر کرمان | ||
حسابداری سلامت | ||
مقاله 3، دوره 8، شماره 2 - شماره پیاپی 22، بهمن 1398، صفحه 39-57 اصل مقاله (586.78 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2020.67747.1123 | ||
نویسندگان | ||
سپیده راجی زاده* 1؛ حجت الله زنگی آبادی2 | ||
1مربی، گروه حسابداری، دانشگاه پیام نور، تهران، ایران | ||
2کارشناس ارشد حسابداری، دانشگاه شهید باهنر، کرمان، ایران | ||
چکیده | ||
مقدمه: نقش سلامت حسابداران در ایفای درست وظیفه حساس نگهبانی از سلامت مالی شرکتها کاملاً برجسته است؛ حسابداران این وظیفه را تحت نظارت و رهبری مدیران انجام میدهند. از این رو، بررسی رابطه بین وضعیت سلامت عمومی حسابداران با ادراک آنان از سبک رهبری مدیران از اهمیت بالایی برخودار است. روش پژوهش: این پژوهش توصیفی-تحلیلی بوده و در قالب یک بررسی همبستگی انجام شده است. نمونه پژوهش شامل تعداد 106 نفر از حسابداران شاغل در شرکتهای دولتی شهر کرمان در سال 1396 است که از طریق نمونهگیری در دسترس انتخاب شدهاند. در این پژوهش برای جمعآوری دادهها از دو پرسشنامه استاندارد سلامت عمومی گلدبرگ و هیلر و پرسشنامه سبک رهبری لیکرت و لیکرت و برای تجزیه و تحلیل دادهها از آزمون تی تک نمونهای، ضریب همبستگی پیرسون و معادلات ساختاری استفاده شد. یافتهها: نتایج پژوهش نشان میدهد که به باور بیشتر حسابداران سبک رهبری حاکم در محیط کار آنان، مشاورهای است. همچنین، حسابداران از نظر نشانههای بدنی و اضطراب و اختلال خواب، وضعیت مطلوبی ندارند. افزون براین، سلامت عمومی و مؤلفههای آن رابطه معنیداری با ادراک حسابداران از سبک رهبری دارد و ادراک از سبک رهبری در بین حسابداران متفاوت است. نتیجهگیری: با توجه به وضعیت سلامت عمومی حسابداران و آثار آن بر ادراک از سبک رهبری مدیران، لازم است شرکتهای دولتی به منظور اعمال رهبری مشارکتی به عنوان ابزار اصلی ارتقاء سلامت حسابداران اقداماتی انجام دهند. از جمله این اقدامات میتوان به مواردی مانند ارتباطات درست حرفهای، ترغیب کار گروهی، افزایش آزادی عمل و تفویض اختیار نسبی به کارکنان، کاهش تعارضات و ابهامات شغلی و ارتقاء نرمافزارهای کاربردی حسابداری اشاره کرد. | ||
کلیدواژهها | ||
حرفه حسابداری؛ سبک رهبری؛ سلامت عمومی؛ شرکتهای دولتی | ||
مراجع | ||
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