دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

شناسایی و واکاوی سازه های موثر در گرایش به رفتارهای متقلبانه و افشای تخلف‌ها

نوع مقاله : مقاله پژوهشی

نویسندگان
قنبر حیدری 1
هاشم نیکومرام 2
حمید رضا وکیلی فرد 3
1 دانشجوی دکترای حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
2 استاد گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
3 دانشیار گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
چکیده
هدف پژوهش شناسایی و واکاوی سازه های کلیدی مؤثر و متقابل در گرایش به رفتارهای متقلبانه و افشای تخلفات از دیدگاه میان رشته ای است. زیرا این گونه رفتارها حسابداران و حسابرسان را در برابر چالش های گوناگونی قرار می دهد. داده های مورد نیاز پژوهش از طریق مطالعات میدانی و سندکاوی گردآوری شدند. برای بررسی میدانی موضوع از دیدگاه متخصصان استفاده گردید. جامعه آماری به روش نمونه‌گیری هدفمند انتخاب و تحلیل داده‌های گردآوری شده نیز از روش تحلیل ساختاری و به وسیله نرم افزار میک مک در سال 1400 انجام شده است. تحلیل داده ها نشان می دهد که در 85 درصد از موارد متغیرهای مورد بررسی روی همدیگر تأثیرگذار و تأثیرپذیر بودند. همچنین متغیرهای مبادله اجتماعی، اعتماد اجتماعی و افشای تخل ها در رتبه های اول تا سوم در روش مستقیم قرار گرفتند. یافته دیگر حاکی از این است که، متغیر کینه توزی به عنوان متغیر تأثیرگذار، متغیر مبادله اجتماعی، اعتماد اجتماعی، دگرآزاری و خودشیفتگی و افشای تخلف‌ها به عنوان ریسک(ناحیه راهبردی)، متغیر صفات تاریک و رفتار متقلبانه به عنوان متغیرهای مستقل و متغیرهای جامعه ستیزی و ماکیاولیسم در ناحیه تأثیرپذیر قرار گرفتند. یافته، بینش ژرف برای درک سازه های مؤثر در گرایش به رفتارهای متقلبانه و افشای تخلف ها برای حسابداران، حسابرسان، سهامداران، ارکان راهبری، نظام‌های نظارتی، استانداردگذاران و بهداشت روانی ارائه می دهد.
کلیدواژه‌ها
رفتار متقلبانه
افشای تخلف ها
تحلیل ساختاری

عنوان مقاله English

Identifying and analyzing of effective structures influencing fraudulent behavior and whistleblowing of financial misconducts

نویسندگان English

Ganbar heydari 1
Hashem Nikoomaram 2
Hamid Reza Vakili Fard 3
1 Ph. D Student of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 Professor of Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
3 Associate Professor of Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran,
چکیده English

The purpose of the research is to identify and analyze effective and reciprocal key structures in the willingness to fraudulent behaviors and whistleblowing of wrongdoings from a interdisciplinary point of view. For the fact that this kind of behavior puts all of us in front of various challenges. The data needed for the research was collected through field and documentary studies. Experts' point of view was used for the field investigation of the subject. The statistical population was selected by purposive/ targeted sampling and the analysis of the collected data was also done by the method of structural analysis and by MicMac software in 2021. The data analysis shows that in 85% of the cases, the variables were influential on each other. Also, the variables of social exchange, social trust and whistleblowing of wrongdoings were ranked first to third in the direct effects ranking method. Another finding detects that the spitefulness variable as an effective variable was placed as a an effective variable, the variables of social exchange, social trust, sadism, narcissism and whistleblowing of wrongdoings were placed as the risk (strategic area), the variable of dark traits and fraudulent behavior were placed as the independent variables, and the variables of psychopathy and Machiavellianism were placed in the impressible area. The finding provides a deep insight to understand the effective structures in the willingness to fraudulent behavior and whistleblowing of wrongdoings for accountants, auditors, shareholders, governing bodies, regulatory systems, standard setters and mental health.

کلیدواژه‌ها English

fraudulent behavior
whistleblowing misconducts
Structural analysis
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