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اهمیت اخلاق و رهبری اخلاقی حسابداران بخش عمومی | ||
حسابداری سلامت | ||
دوره 9، شماره 1 - شماره پیاپی 23، فروردین 1399، صفحه 1-20 اصل مقاله (507.06 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2020.67729.1114 | ||
نویسندگان | ||
فاطمه حاجیپور1؛ 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:آینده حرفه حسابداری به رهبران و رهبری اخلاقی حسابداران حرفهای بستگی دارد. از این رو، لازم است رهبران با تبیین اهمیت معیارهای اخلاقی، حسابداران را بهسوی رفتار شرافتمندانه سوق دهند. بدیهی است که با انجام این کار، حرفه حسابداری در آینده میتواند به نقش تاریخی خود در رشد عادلانه اقتصادی و موفقیت و رفاه ملتها ادامه دهد. این موضوع زمانی تحقق خواهد یافت که حسابداران متعهد به رعایت اصول اخلاقی باشند. بنابراین، این پژوهش به بررسی الگوی رهبری اخلاقی و تأثیر آن بر اثربخشی رهبر در حرفه حسابداری میپردازد. روش پژوهش:ایـن پـژوهش، از نوع پیمایشـیتوصـیفی اسـت. جامعه آماری آن شامل کارکنان ستاد دانشگاه علوم پزشکی شیراز، دانشکده پزشکی شیراز، بیمارستانهای دولتی شیراز و شهرداری شیراز اسـت. دادهها از طریق پرسشنامه جمعآوری و با استفاده از معادلات ساختاری آزمون شده است. یافتهها:یافتههای پژوهش حاکی از آن است که درک کارکنان از رفتارهای اخلاقی رهبر رابطه مثبت و معنیداری با اثربخشی رهبری دارد. همچنین، انتظارات و ترجیحات کارکنان در برابر رهبری اخلاقی و درک آنان از فرهنگ اخلاقی سازمان رابطه بین درک رفتارهای اخلاقی رهبر و اثربخشی رهبر را تعدیل نمیکند. بحث و نتیجهگیری: اگر رهبران رفتارهای اخلاقی داشته باشند، هم مافوقها و هم زیردستان، آنان را رهبران مؤثرتری ارزیابی میکنند. رهبری اخلاقی سهم درخور توجهی در پیشبینی و تبیین اثربخشی رهبر دارد. ایجاد رابطه بین رفتارهای رهبری اخلاقی و اثربخشی رهبر، ممکن است این انگیزه را برای شرکتها و کارکنان حرفه حسابداری ایجاد کند که رفتارهای رهبری اخلاقی را بیشتر مدنظر قرار دهند. | ||
کلیدواژهها | ||
اثربخشی رهبر؛ اخلاق؛ حسابداران بخش عمومی؛ رهبری اخلاقی | ||
سایر فایل های مرتبط با مقاله
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مراجع | ||
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