عدالت سازماني و افشاگري اخلاقي تخلفات در حرفه حسابرسي

Organizational Justice and Ethical Whistle-Blowing in Audit Profession

زﻣﯿﻨﻪ: ﺗﺤﻘﯿﻘﺎت ﻧﺸﺎن ﻣﯽ دﻫﺪ ﺳﺎزﻣﺎن ﻫﺎﯾﯽ ﮐﻪ در آن ﻋﺪاﻟﺖ ﺳﺎزﻣﺎﻧﯽ ﻧﺴﺒﺖ ﺑﻪ دﯾﮕﺮ ﺳﺎزﻣﺎن ﻫﺎ ﺑﯿﺸﺘﺮ رواج دارد، در آن ﺻﻮرت اﻓﺸﺎﮔﺮي و ﮔﺰارش اﺧﻼﻗﯽ ﺗﺨﻠﻔﺎت ﺗﻮﺳﻂ ﮐﺎرﮐﻨﺎن آن ﺳﺎزﻣﺎن ﻫﺎ ﺑﯿﺸﺘﺮ اﺳﺖ . ﻫﺪف ﺗﺤﻘﯿﻖ ﺣﺎﺿﺮ در درﺟﻪ اول ﺑﺴﻂ ﻣﺒﺎﻧﯽ ﻧﻈﺮي اﻓﺸﺎﮔﺮي ﺗﺨﻠﻔﺎت در ﻣﺘﻮن اﺧﻼق و در درﺟﻪ دوم ﺗﺒﯿﯿﻦ راﺑﻄﻪ ﻣﯿﺎن ﻋﺪاﻟﺖ ﺳﺎزﻣﺎﻧﯽ و اﻓﺸﺎﮔﺮي اﺧﻼﻗﯽ ﺗﺨﻠﻔﺎت ﻣﯽ ﺑﺎﺷﺪ. روش: روش ﭘﮋوﻫﺶ از ﻟﺤﺎظ ﻫﺪف ، ﮐﺎرﺑﺮدي و از ﻟﺤﺎظ ﮔﺮدآوري داده ﻫﺎ ، ﺗﻮﺻﯿﻔﯽ – ﻫﻤﺒﺴﺘﮕﯽ اﺳﺖ. ﺟﺎﻣﻌﻪ آﻣﺎري ﭘﮋوﻫﺶ ﺷﺎﻣﻞ ﮐﻠﯿﻪ ﺣﺴﺎﺑﺮﺳﺎن ﺷﺎﻏﻞ درﺳﺎزﻣﺎن ﺣﺴﺎﺑﺮﺳﯽ و ﻣﻮﺳﺴﺎت ﺧﺼﻮﺻﯽ ﺣﺴﺎﺑﺮﺳﯽ ﻋﻀﻮ ﺟﺎﻣﻌﻪ ﺣﺴﺎﺑﺪاران رﺳﻤﯽ ﺑﻮده ﮐﻪ ﺗﻌﺪاد 275ﺣﺴﺎﺑﺮس ﺑﻪ ﻋﻨﻮان ﻧﻤﻮﻧﻪ آﻣﺎري ﺑﺎ اﺳﺘﻔﺎده از روش ﻧﻤﻮﻧﻪ ﮔﯿﺮي ﺗﺼﺎدﻓﯽ ﺳﺎده، اﻧﺘﺨﺎب ﺷﺪه اﻧﺪ. ﺑﺮاي ﮔﺮدآوري داده ﻫﺎ ، از ﭘﺮﺳﺶ ﻧﺎﻣﻪ و ﺑﺮاي ﺗﺠﺰﯾﻪ و ﺗﺤﻠﯿﻞ داده ﻫﺎ از آزﻣﻮن رﮔﺮﺳﯿﻮن ﭼﻨﺪ ﻣﺘﻐﯿﺮه اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ . ﯾﺎﻓﺘﻪ ﻫﺎ: ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﻧﺸﺎن ﻣﯽ دﻫﺪ ﻋﺪاﻟﺖ ﺳﺎزﻣﺎﻧﯽ راﺑﻄﻪ ﻣﻌﻨﯽ دار و ﻣﺜﺒﺖ ﺑﺎ اﻓﺸﺎﮔﺮي اﺧﻼﻗﯽ ﺗﺨﻠﻔﺎت دارد . ﻫﻢ ﭼﻨﯿﻦ ﻫﺮ ﭼﻪ رﺗﺒﻪ ﺷﻐﻠﯽ ﺣﺴﺎﺑﺮس اﻓﺰاﯾﺶ ﯾﺎﺑﺪ ، اﯾﻦ ﻣﻮﺿﻮع ﻣﻮﺟﺐ اﻓﺰاﯾﺶ اﻓﺸﺎﮔﺮي اﺧﻼﻗﯽ ﺗﺨﻠﻔﺎت در ﻣﯿﺎن ﺣﺴﺎﺑﺮﺳﺎن ﻣﯽ ﺷﻮد. ﻧﺘﯿﺠﻪ ﮔﯿﺮي : ﺑﺮ اﺳﺎس ﯾﺎﻓﺘﻪ ﻫﺎي اﯾﻦ ﭘﮋوﻫﺶ ﺑﻪ ﻣﻨﻈﻮر اﻓﺰاﯾﺶ ﮔﺰارش ﺗﺨﻠﻔﺎت در ﺣﺮﻓﻪ ﺣﺴﺎﺑﺮﺳﯽ ،ﻣﻮﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ ﺑﺎﯾﺪ ﻋﺪاﻟﺖ ﺳﺎزﻣﺎﻧﯽ در اﯾﻦ ﺣﺮﻓ ﻪ را ﺑﻬﺒﻮد دﻫﻨﺪ. در اﯾﻦ ﻣﻮرد ﺳﯿﺎﺳﺖ ﮔﺬاران ﺣﺮﻓﻪ ﺣﺴﺎﺑﺮﺳﯽ ﻣﯽ ﺗﻮاﻧﻨﺪ ﻗﻮاﻧﯿﻦ ﻻزم را ﺗﺪوﯾﻦ ﻧﻤﺎﯾﻨﺪ.

Background: Researches show that organizational justice is promoted in organizations, then ethical whistle-blowing increase by employees. Contribution to theoretical foundation of whistle-blowing in ethical literatures is the first aim and specification of the relationship between organizational justice and ethical whistle-blowing is the second aim of this study. Method: The research method is descriptive-correlative. Auditors employed in Iranian audit firms and Audit organization in 2018 were the sample of this study and we select 275 auditors as statistical sample. Questionnaire was used in this study. Multiple linear regression was used in order to data analysis and research hypotheses testing. Results: The results of this study show that organizational justice has a significant and positive relationship with the whistle blowing other outcomes of this study show that there is a significant relationship between auditor's job ranks with the whistle blowing. In other word, when auditor's job rank increase then they intend to report wrongdoings. Conclusion: According to the findings of this study, in order to increase whistle blowing in audit profession, audit firms should enhance organizational justice. Due to that whistle-blowing are very important in auditing profession, policy makers of auditing could participate to develop rules and facilities in this regard.