تأثیر رهبری تحول‌آفرین مدیران و سرپرستان حسابرسی بر کیفیت تعاملات تیمی حسابرسان مستقل

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی مشهد، مشهد، ایران.

2 دانشیار گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی مشهد، مشهد، ایران.

10.22103/jak.2023.20817.3830

چکیده

هدف: به‌کارگیری رهبری تحول‌آفرین توسط مدیران و سرپرستان می‌تواند مزایایی زیادی را ازجمله، هماهنگی بین اعضا، کاهش درگیری عاطفی، کاهش درگیری در خصوص تخصیص منابع و مسئولیت‌ها، افزایش حس تعهد جمعی را به دنبال داشته باشد. ازاین‌رو، هدف این پژوهش بررسی تأثیر رهبری تحول‌آفرین بر کیفیت تعاملات تیمی حسابرسان مستقل (شامل هماهنگی، انسجام و درگیری اعضای تیم) است.
 روش: به‌منظور دستیابی به هدف پژوهش، داده‌های جمع‌آوری‌شده از کلیه کارکنان مؤسسات حسابرسی عضو جامعه حسابداران رسمی ایران در سال 1401، به‌وسیله مدل‌سازی معادلات ساختاری (Smart Pls2) تجزیه‌وتحلیل شده است.
 یافته‌ها: نتایج پژوهش نشان می‌دهد که مدیران و سرپرستانی که از پیشنهادهای اعضای تیم استفاده کرده، برای راهنمایی و آموزش زیردستان زمان اختصاص داده، بر اهمیت آینده‌نگری و دستیابی به اهداف تأکید و در حالات احساسی، روانی و رفتاری اعضای تیم تأثیرگذار هستند، می‌توانند باعث هماهنگی، کاهش سوءتفاهم‌های احتمالی و بهبود تعهد در بین اعضای تیم خود شوند.
 نتیجه‌گیری: به‌کارگیری رهبری تحول‌آفرین توسط مدیران و سرپرستان می‌تواند مزایای زیادی را ازجمله، هماهنگی بین اعضا، کاهش درگیری عاطفی، کاهش درگیری در خصوص تخصیص منابع و مسئولیت‌ها، افزایش حس تعهد جمعی را در بین اعضای تیم حسابرسی به دنبال داشته باشد.

کلیدواژه‌ها

موضوعات


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