تحلیل اثرات رفتاری سیستم‌های ارتقاء شغلی مبتنی بر تئوری تورنمنت در حرفه حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران.

2 گروه مدیریت بازرگانی، باشگاه پژوهشگران جوان و نخبگان، واحد آبادان، دانشگاه آزاد اسلامی، آبادان، ایران.

10.22103/jak.2023.21947.3925

چکیده

هدف: پژوهش حاضر تلاش دارد اثرات رفتاری سیستم‌های ارتقاء شغلی مبتنی بر تئوری تورنمنت در حرفه حسابرسی را مورد مطالعه و بررسی قرار دهد.
 روش: به‌لحاظ روش، پژوهش حاضر توصیفی- همبستگی و از نوع مدل‌یابی معادلات ساختاری است. جامعه آماری پژوهش حاضر شامل حسابرسان شاغل به کار در مؤسسات حسابرسی بوده و حجم نمونه آماری آن نیز 211 نفر است. داده‌های مورد نیاز از طریق پرسشنامه گردآوری شده است. تجزیه‌وتحلیل داده‌های پژوهش با استفاده از مدل‌یابی معادلات ساختاری انجام شده است.
 یافته‌ها: این پژوهش شامل دو متغیر مستقل (تفاوت در پرداختی ادراک شده و اندازه یا بزرگی رقابت ادراک شده) و سه متغیر وابسته (رفتار منفعت‌طلبانه، قضاوت حرفه‌ای و مشارکت یا همکاری) است. بنابر یافته‌های این پژوهش تفاوت در پرداختی و اندازه رقابت ادراک شده باعث افزایش رفتارهای منفعت‌طلبانه می‌شود. همچنین تفاوت در پرداختی و اندازه رقابت ادراک شده باعث کاهش همکاری می‌شود. درنهایت متغیر تفاوت در پرداختی قضاوت حرفه‌ای را کاهش می‌دهد؛ اما در مقابل اندازه رقابت بر قضاوت حرفه‌ای تأثیر معناداری ندارد. از جمله سایر یافته‌های این پژوهش این است که اندازه مؤسسه حسابرسی فقط بر متغیر وابسته همکاری تأثیر مثبت و معناداری دارد و در مقابل بر دو متغیر وابسته دیگر (رفتار منفعت‌طلبانه، قضاوت حرفه‌ای) تأثیر معناداری ندارد.
 نتیجه‌گیری: بنابر یافته‌های این پژوهش عوامل زمینه‌ای در درک، طراحی و اجرای سیستم‌های ارتقاء شغلی مبتنی بر مدل تورنمنت تأثیر قابل توجهی دارند. همچنین بنابر یافته‌های این پژوهش برخی از عوامل زمینه‌ای در حرفه حسابرسی می‌توانند باعث بهبود ادراک ما از نحوه ارتقاء به سمت شریک آن‌هم براساس مدل تورنمنت شوند.

کلیدواژه‌ها

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