ﺧﻮدﮐﻨﺘﺮﻟﯽ، ﺳﺒﮏﻫﺎي ﺗﺼﻤﯿﻢﮔﯿﺮي و ﮔﺰارش اﺧﻠﺎﻗﯽ ﺗﺨﻠﻔﺎت ﺑﺎﻧﮑﯽ

Self-Control, Decision-Making Styles and Ethical Whistle-Blowing in Banks

زﻣﯿﻨﻪ: ﮔﺰارش ﺗﺨﻠﻔﺎت را ﻣﯽﺗﻮان ﺑﻪ ﻋﻨﻮان ﯾﮏ ﻋﻤﻞ اﺧﻠﺎﻗﯽ ﮐﻪ ﻧﻘﺶ ﺑﺮﺟﺴﺘﻪاي در ﺟﻠﻮﮔﯿﺮي از ﺗﺨﻠﻔﺎت ﺳﺎزﻣﺎﻧﯽ دارد، در ﻧﻈﺮ ﮔﺮﻓﺖ. ﺑﻨﺎﺑﺮاﯾﻦ، ﺷﻨﺎﺳﺎﯾﯽ و درك ﺑﻬﺘﺮ ﻋﻮاﻣﻠﯽ ﮐﻪ ﺑﺎ ﮔﺰارش ﺗﺨﻠﻔﺎت در ارﺗﺒﺎط ﻫﺴﺘﻨﺪ، ﻧﻘﺶ ﺑﺴﺰاﯾﯽ در ﺟﻠﻮﮔﯿﺮي از آﺳﯿﺐﻫﺎي ﺑﺎﻟﻘﻮه ﻧﺎﺷﯽ از ﺗﺨﻠﻔﺎت ﺳﺎزﻣﺎﻧﯽ ﺧﻮاﻫﻨﺪ داﺷﺖ. ﻫﺪف ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﺑﺮرﺳﯽ ارﺗﺒﺎط ﺑﯿﻦ ﺧﻮدﮐﻨﺘﺮﻟﯽ، ﺳﺒﮏﻫﺎي ﺗﺼﻤﯿﻢﮔﯿﺮي و ﮔﺰارش اﺧﻠﺎﻗﯽ ﺗﺨﻠﻔﺎت ﺑﺎﻧﮑﯽ ﻣﯽﺑﺎﺷﺪ. روش: اﯾﻦ ﭘﮋوﻫﺶ ﮐﺎرﺑﺮدي و از ﻧﻮع ﺗﻮﺻﯿﻔﯽ-ﻫﻤﺒﺴﺘﮕﯽ ﺑﻮده و ﺟﺎﻣﻌﻪ آﻣﺎري آن از ﮐﺎرﮐﻨﺎن ﺑﺎﻧﮏﻫﺎي دوﻟﺘﯽ و ﺧﺼﻮﺻﯽ در ﮐﻠﯿﻪ ردهﻫﺎي ﺳﺎزﻣﺎﻧﯽ ﺷﻌﺐ ﺗﺸﮑﯿﻞ ﺷﺪه اﺳﺖ. ﻧﻤﻮﻧﻪ آﻣﺎري ﺷﺎﻣﻞ 306 ﻧﻔﺮ اﺳﺖ ﮐﻪ ﺑﺎ اﺳﺘﻔﺎده از روش ﻧﻤﻮﻧﻪﮔﯿﺮي دردﺳﺘﺮس اﻧﺘﺨﺎب ﺷﺪهاﻧﺪ. ﺳﻨﺠﺶ ﻣﺘﻐﯿﺮﻫﺎي ﭘﮋوﻫﺶ ﺑﺎ اﺳﺘﻔﺎده از ﭘﺮﺳﺶﻧﺎﻣﻪﻫﺎي اﺳﺘﺎﻧﺪارد ﺻﻮرت ﮔﺮﻓﺖ و در ﻧﻬﺎﯾﺖ ﺑﺮاي ﺗﺤﻠﯿﻞ دادهﻫﺎي ﺟﻤﻊ آوري ﺷﺪه از ﻣﺪلﺳﺎزي ﻣﻌﺎدﻟﺎت ﺳﺎﺧﺘﺎري و روش ﺗﺤﻠﯿﻞ ﻋﺎﻣﻠﯽ ﺗﺎﯾﯿﺪي اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﯾﺎﻓﺘﻪﻫﺎ: ﯾﺎﻓﺘﻪﻫﺎ ﻧﺸﺎن ﻣﯽدﻫﺪ ﺧﻮد ﮐﻨﺘﺮﻟﯽ راﺑﻄﻪ ﻣﺜﺒﺖ و ﻣﻌﻨﯽداري ﺑﺎ ﻣﻄﻠﻮﺑﯿﺖ اﺟﺘﻤﺎﻋﯽ، ﺗﺼﻤﯿﻢﮔﯿﺮي آﮔﺎﻫﺎﻧﻪ و ﮔﺰارش اﺧﻠﺎﻗﯽ ﺗﺨﻠﻔﺎت ﺑﺎﻧﮑﯽ دارد. از ﺳﻮﯾﯽ دﯾﮕﺮ ﺗﺄﺛﯿﺮ ﺧﻮد ﮐﻨﺘﺮﻟﯽ از ﻃﺮﯾﻖ ﻣﻄﻠﻮﺑﯿﺖ اﺟﺘﻤﺎﻋﯽ ﺑﺮ ﮔﺰارش اﺧﻠﺎﻗﯽ ﺗﺨﻠﻔﺎت ﺑﺎﻧﮑﯽ ﻧﯿﺰ ﻣﺜﺒﺖ و ﻣﻌﻨﯽدار ﻣﯽﺑﺎﺷﺪ. ﻧﺘﯿﺠﻪﮔﯿﺮي: در راﺳﺘﺎي ﻧﺘﺎﯾﺞ ﺑﺪﺳﺖ آﻣﺪه ﻣﯽﺗﻮان ﮔﻔﺖ، اﻓﺮادي ﮐﻪ ﺧﻮدﮐﻨﺘﺮﻟﯽ ﺑﺎﻟﺎﺗﺮي دارﻧﺪ، ﺑﻪ دﻧﺒﺎل ﻣﻄﻠﻮﺑﯿﺖ اﺟﺘﻤﺎﻋﯽ ﺑﺎﻟﺎﺗﺮي ﻧﯿﺰ در ﺑﯿﻦ ﻫﻤﮑﺎران و ﺳﺎزﻣﺎن ﺗﺤﺖ ﻧﻈﺎرت ﺧﻮﯾﺶ ﻫﺴﺘﻨﺪ و اﺣﺘﻤﺎل ﮔﺰارش ﺗﺨﻠﻔﺎت ﻫﻤﮑﺎران در ﺑﯿﻦ آنﻫﺎ ﺑﯿﺸﺘﺮ ﺧﻮاﻫﺪ ﺑﻮد. ﺑﺮ اﯾﻦ اﺳﺎس ﺑﻬﺘﺮ اﺳﺖ ﮐﻪ وﯾﮋﮔﯽﻫﺎي ﺷﺨﺼﯿﺘﯽ ﻣﺜﺒﺖ)ﺧﻮدﮐﻨﺘﺮﻟﯽ و ﺗﺼﻤﯿﻢﮔﯿﺮي آﮔﺎﻫﺎﻧﻪ...( ﮐﺎرﮐﻨﺎن ﺑﺎﻧﮏﻫﺎ از ﻃﺮﯾﻖ اﯾﺠﺎد دﺳﺘﻮراﻟﻌﻤﻞﻫﺎي اﺧﻠﺎﻗﯽ، اراﺋﻪ ﮐﺘﺎﺑﭽﻪﻫﺎ و دﻓﺘﺮﭼﻪﻫﺎي آﻣﻮزﺷﯽ ﺑﻪ ﮐﺎرﮐﻨﺎن و ﺑﺮﮔﺰاري دورهﻫﺎي اﻧﮕﯿﺰﺷﯽ ﺗﻘﻮﯾﺖ ﺷﻮد ﺗﺎ ﺑﺘﻮاﻧﻨﺪ از ﻧﺘﺎﯾﺞ ﻣﺜﺒﺖ آن در ﺳﻄﺢ ﻓﺮدي و ﺳﺎزﻣﺎﻧﯽ ﺑﻬﺮهﻣﻨﺪ ﺷﻮﻧﺪ.

Background: Whistle blowing can be considered as an ethical act that plays a prominent role in preventing organizational violations. Therefore, better identification and understanding of the factors associated with ethical whistleblowing will play an important role in preventing potential harms caused by organizational errors. The purpose of this study is to investigate the relationship between self-control, decision-making styles and ethical whistle-blowing in banks. Method: This is an applied descriptive-correlational study and its statistical population consists of employees of public and private banks in all organizational categories of branches. The statistical sample includes 306 people who have been selected using the accidental sampling method. The research variables were measured using standard questionnaires, and finally, structural equation modeling and confirmatory factor analysis were used to analyze the collected data. Results: The findings show that self-control has a positive and significant relationship with social desirability, informed decision making and ethical whistleblowing in banks. On the other hand, the effect of self-control through social desirability on the ethical whistleblowing is also positive and significant. Conclusion: According to the results, it can be said that people who have higher self-control, seek higher social desirability among colleagues and the organization under their supervision and are more likely to whistleblowing. Accordingly, it is better to strengthen the positive personality traits (self-control and conscious decision-making ...) of bank employees by creating ethical instructions, providing booklets and holding motivational courses so that they can benefit from its positive results at the individual and organizational levels