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مطالعه آثار عدالت سازمانی درک شده در سیستم کنترل مدیریت بر رفتارهای غیراخلاقی در بودجه ریزی با در نظر گرفتن نقش ابعاد روانشناختی | ||
پژوهش های مدیریت عمومی | ||
دوره 17، شماره 65، مهر 1403، صفحه 311-346 اصل مقاله (1.4 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22111/jmr.2024.45863.6018 | ||
نویسندگان | ||
رامین زراعتگری* 1؛ غلامرضا رضایی1؛ مهران فرهمند2 | ||
1استادیار گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه سیستان و بلوچستان، زاهدان، ایران. | ||
2دانشجوی دکتری، دانشکده ادبیات و علوم انسانی، دانشگاه آزاد اسلامی واحد زاهدان، زاهدان، ایران. | ||
چکیده | ||
وقوع رفتار غیراخلاقی به خصوص در سازمانهای دولتی و عمومی تبدیل به یک چالش شده است. هدف این مطالعه بررسی تأثیر عدالت سازمانی درک شده در سیستم کنترل مدیریت بر رفتارهای غیراخلاقی در بودجهریزی با تأکید بر در نظر گرفتن نقش ابعاد روانشناختی است. این پژوهش به لحاظ هدف کاربردی و به لحاظ اجرا توصیفی - پیمایشی با رویکرد مدلسازی معادلات ساختاری است. جامعه آماری، مدیران دانشگاه علوم پزشکی و بیمارستانهای استان سیستان و بلوچستان است. نمونه آماری با استفاده از جدول مورگان، 169 نفر تعیین شد که با استفاده از روش نمونهگیری تصادفی ساده انتخاب گردید. ابزار گردآوری دادهها پرسشنامه است. نتایج نشان میدهد در مجموع شواهد بدست آمده در کاهش رفتارهای غیراخلاقی تا حدود زیادی متناقض است؛ بطوریکه مشارکت در تعیین اهداف، استفاده از معیارهای مختلف عملکرد و کیفیت بازخورد، تأثیر مثبت و معنیداری بر تمایل به ایجاد مازاد بودجهای دارند؛ در حالی که استفاده از اصل کنترلپذیری تأثیر معنیداری بر ایجاد مازاد بودجهای ندارد. نتایج تحلیل مسیر نشان میدهد که تعهد سازمانی تأثیر منفی و معنیداری بر دو متغیر رفتار غیراخلاقیِ ایجاد مازاد بودجه و دستکاری دادهها دارد. نتایج همچنین بیانگر آن بود که تأثیر اعتماد به مافوق بر ایجاد مازاد بودجهای مثبت و معنیدار است. ضمن اینکه، مشارکت مدیران در تعیین اهداف و اصل کنترلپذیری، تأثیر معنیداری بر دستکاری دادهها ندارند و استفاده از معیارهای مختلف عملکرد سازمان و کیفیت بازخورد، تأثیر منفی و معنیداری بر دستکاری دادهها دارند. | ||
کلیدواژهها | ||
عدالت سازمانی؛ ایجاد مازاد بودجه؛ دستکاری دادهها؛ سیستم کنترل مدیریت؛ رفتارهای غیراخلاقی | ||
مراجع | ||
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