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تأثیر سبکهای رهبری ملاحظات و ساختار و رده سازمانی بر تعهد حرفهای حسابرسان | ||
حسابداری سلامت | ||
دوره 9، شماره 1 - شماره پیاپی 23، فروردین 1399، صفحه 21-40 اصل مقاله (500.8 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2020.82622.1308 | ||
نویسندگان | ||
رضا زمانی* 1؛ دکتر غلامحسین مهدوی* 2 | ||
1کارشناس ارشد حسابداری، دانشگاه شیراز، شیراز، ایران | ||
2استاد، گروه حسابداری، دانشگاه شیراز، شیراز، ایران | ||
چکیده | ||
مقدمه: تعهد حرفهای به عنوان یکی از مهمترین عوامل تعیینکننده رفتارهای کاری حسابرس در نظر گرفته میشود که وابستگی وی به حرفه خودش را نشان میدهد و اهمیت آن به اندازهای است که عملکرد حسابرس را تحت تأثیر قرار میدهد. در این راستا، هدف این پژوهش بررسی تأثیر سبکهای رهبری ملاحظات و ساختار و رده سازمانی بر تعهد حرفهای حسابرسان است. روش پژوهش: دادههای مورد نیاز این پژوهش از طریق پرسشنامه تکمیلشده به وسیله کلیه کارکنان مؤسسات حسابرسی عضو جامعه حسابداران رسمی ایران شامل کمکحسابرس، حسابرس، حسابرس ارشد، سرپرست، سرپرستارشد، مدیر و شریک، جمعآوری و تجزیه و تحلیل شده است. یافتهها: نتایج پژوهش نشان داد که بین سبک رهبری ملاحظات، سبک رهبری ساختار و رده سازمانی با تعهد حرفهای حسابرسان رابطه مثبت و معنیداری وجود دارد. بحث و نتیجهگیری: به مدیران عامل مؤسسات حسابرسی پیشنهاد میشود که سبک رهبری ملاحظات و ساختار را به طور ترکیبی در مؤسسه خود اجراء و بر کار کارکنان ردههای پایینتر نظارت بیشتری اعمال کنند. | ||
کلیدواژهها | ||
تعهد حرفهای؛ رده سازمانی؛ سبک رهبری ساختار؛ سبک رهبری ملاحظات | ||
سایر فایل های مرتبط با مقاله
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مراجع | ||
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