طراحی مدل عملیاتی حسابرسی فرهنگی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 محقق پسا دکتری مدیریت دانشگاه پیام نور

2 استاد و رئیس دانشکده مدیریت،اقتصاد و حسابداری دانشگاه پیام نور.

چکیده

فرهنگ محرک باور و انتظاراتی است که شکل دهنده رفتارند.رفتار ها محرک عادات اند و این عادات هستند که آینده را خلق می کنند. راهبردها بسیار مهم اند اما این فرهنگ است که تعیین کننده موفقیت راهبردها است غفلت از بعدحیاتی پنهان سازمان موجب اضمحلال سازمان خواهد شدزیرا فرهنگ ریشه، هویت و شخصیت منحصر به فرد سازمان است به همین دلیل برای مدیریت مخاطرات فرهنگی که فقدان آن نوعی بحران محسوب می شود فرهنگ سازمان باید حسابرسی شده و پیوسته مورد پایش محیطی و تحلیل روندها قرار گیرد. اما شواهد نشانگر این ,واقعیت است که فرهنگ بیشترین عنصر نادیده گرفته شده در سازمان ها است.هدف این پژوهش طراحی مدل عملیاتی حسابرسی فرهنگی برای ایجاد فرهنگ سازمانی سالم و قوی است.این پژوهش در دو بخش تهیه شده است.در بخش اول با بررسی ادبیات تحقیق و با ابزار پرسشنامه و استفاده از نظر خبرگان 5 مولفه موثر بر ایجاد فرهنگ سالم و قوی شناسایی ومدل آن از طریق تحلیل عاملی و PLS مورد تایید قرار گرفت. در بخش دوم مراحل عملیاتی شدن حسابرسی فرهنگ سازمان در 9 گام تبیین شده است ؛ براساس نتایج این تحقیق مشخص شد با فعال سازی قابلیت های فرهنگی ، استقرار خطوط دفاعی و استفاده ازمهارت و کنترل های نرم و سخت در فرآیندهای عملیاتی،نظارتی و کنترل ، ضمن ارتقاء سطح هوشمندی و آمادگی سازمان در شناسائی و پیشگیری مخاطرات، بستر لازم برای ایجاد فرهنگ سالم و قوی و نهادینه شدن مولفه های آن (اعتماد ، جو اخلاقی رأس سازمان، همسوئی، اشتراک مفاهیم و ارزشمندی کارکنان)فراهم نمود.

کلیدواژه‌ها

عنوان مقاله [English]

Designing an Operational model of Cultural Audit

نویسندگان [English]

  • Mitra Aftab Azari 1
  • Reza Rasouli 2
1 Payame Noor University, Postdoctoral researcher
2 Payame Noor University, Head of Management, Economics and Accounting Faculty.
چکیده [English]

Culture drives beliefs and expectations that in turn shape behavior. Behaviors lead habits and it is habits that create the future. Strategies are very important, but it is the culture that determines the success of strategies.Neglecting the hidden dimensions of the organization will lead to the collapse of the organization because the culture is the root, identity and unique personality of the organization for this reason, to manage cultural risks that are considered a kind of crisis, the culture of the organization must be constantly monitored and analyzed. But there is a lot of evidence that culture is the most overlooked element in organizations.The goal of this research is to design an operational model of the cultural audit to create a healthy and strong organizational culture.This research has been prepared in two parts.In the first part, 5 components affecting the creation of healthy and strong culture has been identified by comprehensive research literature and use of questionnaire and the experts opinions.Then model confirmed through factor analysis and PLS method. In the second part, the implementation steps of the organization's culture audit are explained and outlined in 9 steps;Based on the results of this study, it was found that activating cultural capabilities, establishing defensive lines and use of soft and hard controls and skills in operational, regulatory and control processes,improve the level of intelligence and readiness of the organization to identify risks and implement preventive measures and it creates a healthy and strong culture and institutionalizes the components that affect it.

کلیدواژه‌ها [English]

  • "Cultural Audit"؛ "Cultural capability"
  • "Healthy and Strong Culture"
  • "Defense Lines"
  • "Soft and Hard Skills"

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