تبیین مدل تأثیر رهبری اخلاقی بر اثربخشی تیم حسابرسی بر اساس چارچوب سیستمی مک‌گراث (ورودی-فرآیند-خروجی)

پژوهش نامه مدیریت تحول

مقاله 2، دوره 16، بهار و تابستان 1403، مرداد 1403، صفحه 31-65   

نوع مقاله: مقاله پژوهشی

شناسه دیجیتال (DOI): 10.22067/tmj.2024.82145.1425

نویسندگان

رضا زمانی¹؛ محمود لاری دشت بیاض^{* 2}؛ رضا حصارزاده³

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

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

³دکتری حسابداری، استاد گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی مشهد، مشهد، ایران

چکیده

با توجه به محیط رقابتی و سیال امروزی، مؤسسات حسابرسی به‌منظور کسب مزیت رقابتی پایدار و درآمد بیشتر باید بر روی اثربخشی تیم‌های کاری خود توجه بیشتری را معطوف کنند. هدف پژوهش حاضر شناسایی و تبیین مدل تأثیر رهبری اخلاقی بر اثربخشی تیم حسابرسی بر اساس چارچوب سیستمی مک‌گراث (ورودی-فرآیند-خروجی) است. به‌منظور دستیابی به هدف پژوهش، داده‌های 189 نفر از کارمندان مؤسسات حسابرسی عضو جامعه حسابداران رسمی ایران با استفاده از پرسش‌نامه در تمامی رده‌ها جمع‌آوری شد و به‌وسیله نرم‌افزار SPSS و SMART PLS مورد تجزیه‌وتحلیل قرار گرفت. نتایج حاصل از آزمون مدل‌های پژوهش نشان داد مدیران و سرپرستانی که بهترین منافع کارکنان را در ذهن داشته، تصمیمات منصفانه و متعادل می‌گیرند و در مورد نحوه انجام کار از نظر اخلاقی مثالی ارائه می‌دهند، می‌توانند حس تعهد و انسجام بین اعضای تیم خود را تقویت کنند و باعث افزایش هماهنگی و کاهش درگیری بین آنان شوند که این امر منجر به بهبود عملکرد و کارایی تیم حسابرسی می‌شود. پیشنهاد می‌شود مدیران و سرپرستان از سازوکارهای رهبری اخلاقی به‌منظور ایجاد ارتباط مؤثر با اعضای تیم و رفتار عادلانه با آنان استفاده کنند. مؤسسات حسابرسی نیز می‌توانند در سیاست‌های استخدامی خود معیار فوق را به‌عنوان مبنایی برای پذیرش و یا ادامه همکاری با مدیران و سرپرستان حسابرسی قرار دهند.

کلیدواژه‌ها

اثربخشی تیمی؛ رهبری اخلاقی؛ تعاملات تیمی

مراجع

Arad, H.; Mashasha'i, S. M., & Eskandari, D. (2019). The Study of Individual Resilience Levels, Auditor Stress and Reducing Audit Quality Practices in Audit Profession. Accounting and Auditing Reviews, 27(2), 154-179. (in Persian)

Abdolmaleki, J., & Ghanbari, S. (2020). The role of servant leadership in team performance with the mediation of team cohesion (case study: teams of secondary school teachers in Kurdistan province). Educational Sciences, 28(2), 131-152. (in Persian)

Alves, M. P.; Dimas, I. D.; Lourenço, P. R.; Rebelo, T., Peñarroja, V., & Gamero, N. (2022). Can virtuality be protective of team trust? Conflict and effectiveness in hybrid teams. Behaviour & Information Technology, 4(5), 1-18.

Appelbaum, N. P.; Lockeman, K. S.; Orr, S.; Huff, T. A.; Hogan, C. J.; Queen, B. A., & Dow, A. W. (2020). Perceived influence of power distance, psychological safety, and team cohesion on team effectiveness. Journal of Interprofessional Care, 34(1), 20-26.

Avey, J. B.; Wernsing, T. S., & Palanski, M. E. (2012). Exploring the process of ethical leadership: The mediating role of employee voice and psychological ownership. Journal of Business Ethics, 107(1), 21-34.

Barclay, M. J.; Smith, C. W., & Watts, R. L. (1995). The determinants of corporate leverage and dividend policies. Journal of applied corporate finance, 7(4), 4-19.

Beal, D. J.; Cohen, R. R.; Burke, M. J., & McLendon, C. L. (2003). Cohesion and performance in groups: a meta-analytic clarification of construct relations. Journal of applied psychology, 88(6), 989-995.

Borjizadeh, Hossein (2019). Investigating the Impact of Electronic Service Quality on Customer Satisfaction and trust in Online Shopping (Case Study: Digikala Online Store). Bimonthly New Attitudes of Business Management, 1(1), 28-45. (in Persian)

Brown, M. E, & Mitchell, M. S. (2010). Ethical and unethical leadership: Exploring new avenues for future research. Business Ethics Quarterly, 20(4), 583-616.

Brown, M. E., & Treviño, L. K. (2006). Ethical leadership: A review and future directions. The Leadership Quarterly, 17(6), 595-616.

Brown, M. E.; Treviño, L. K., & Harrison, D. A. (2005). Ethical leadership: A social learning perspective for construct development and testing. Organizational Behavior and Human Decision Processes, 97(2), 117-134.

Burris, E. R. (2012). The risks and rewards of speaking up: Managerial responses to employee voice. Academy of Management Journal, 55(4), 851-875.

Cannon-Bowers, J. A.; Tannenbaum, S. I.; Salas, E., & Volpe, C. E. (1995). Defining competencies and establishing team training requirements. Team Effectiveness and Decision Making in Organizations, 30(2), 333-380.

Carless, S. A., & De Paola, C. (2000). The measurement of cohesion in work teams. Small group research, 31(1), 71-88.

Chamtitigul, N., & Li, W. (2021). The influence of ethical leadership and team learning on team performance in software development projects. Team Performance Management: an International Journal, 27(3), 240-259.

Chang, A.; Bordia, P., & Duck, J. (2003). Punctuated equilibrium and linear progression: Toward a new understanding of group development. Academy of Management Journal, 46(1), 106-117.

Clark, H. H., & Marshall, C. R. (2002). Definite reference and mutual knowledge. Psycholinguistics: Critical Concepts in Psychology, 10(2), 414-460.

Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334.

De Dreu, C. K., & Weingart, L. R. (2003). Task versus relationship conflict, team performance, and team member satisfaction: a meta-analysis. Journal of Applied Psychology, 88(4), 741.

De Dreu, C. K. (2006). When too little or too much hurts: Evidence for a curvilinear relationship between task conflict and innovation in teams. Journal of Management, 32(1), 83-107.

De Hoogh, A. H., & Den Hartog, D. N. (2008). Ethical and despotic leadership, relationships with leader's social responsibility, top management team effectiveness and subordinates' optimism: A multi-method study. The Leadership Quarterly, 19(3), 297-311.

De Wit, F. R.; Greer, L. L., & Jehn, K. A. (2012). The paradox of intragroup conflict: a meta-analysis. Journal of Applied Psychology, 97(2), 360.

DeChurch, L. A., & Mesmer-Magnus, J. R. (2010). The cognitive underpinnings of effective teamwork: a meta-analysis. Journal of Applied Psychology, 95(1), 32.

Dierdorff, E. C.; Fisher, D. M., & Rubin, R. S. (2019). The power of percipience: Consequences of self-awareness in teams on team-level functioning and performance. Journal of Management, 45(7), 2891-2919.

Dostar, M., & Hosni, H. (2015). Investigating the effect of ethical leadership on employees' silence and voice behavior and their performance. Public Administration Perspectives, 7(3), 63-83. (in Persian)

Fischer, A. H., & Roseman, I. J. (2007). Beat them or ban them: the characteristics and social functions of anger and contempt. Journal of Personality and Social Psychology, 93(1), 103-120.

Fung, H. P. (2014). Relationships among team trust, team cohesion, team satisfaction and project team effectiveness as perceived by project managers in Malaysia. International Journal of Business, Economics and Management, 1(1), 1-15.

Garvin, D. A.; Edmondson, A. C., & Gino, F. (2008). Is yours a learning organization. Harvard business review, 86(3), 109-120.

Gillet, J.; Cartwright, E., & Van Vugt, M. (2011). Selfish or servant leadership? Evolutionary predictions on leadership personalities in coordination games. Personality and Individual Differences, 51(3), 231-236.

Hannah, S. T.; Walumbwa, F. O., & Fry, L. W. (2011). Leadership In Action Teams: Team Leader and Members’authenticity, Authenticity Strength, And Team Outcomes. Personnel Psychology, 64(3), 771-802.

Hosseini, Maryam., & Barzegar, Elaha. (2017). Investigating the Relationship between Core Self-Evaluation and Ethical Leadership with Organizational Financial Performance and Job Performance of Finance Staff. Health Accounting, 7(2), 15-41. (in Persian)

Jehn, K. A. (1995). A multimethod examination of the benefits and detriments of intragroup conflict. Administrative Science Quarterly, 15(2), 256-282.

Krauss, R. M., & Fussell, S. R. (1990). Mutual knowledge and communicative effectiveness. Intellectual Teamwork: Social and Technological Foundations of Cooperative work, 22(1), 111-146.

Lazear, E. P. (1999). Culture and language. Journal of political Economy, 107(6), 95-126.

Lemieux-Charles, L., & McGuire, W. L. (2006). What do we know about health care team effectiveness? A review of the literature. Medical care research and review, 63(3), 263-300.

LePine, J. A.; Piccolo, R. F.; Jackson, C. L.; Mathieu, J. E., & Saul, J. R. (2008). A meta‐analysis of teamwork processes: tests of a multidimensional model and relationships with team effectiveness criteria. Personnel psychology, 61(2), 273-307.

Lewis, K. (2003). Measuring transactive memory systems in the field: scale development and validation. Journal of Applied Psychology, 88(4), 587-595.

Lin, C. P.; Liu, N. T.; Chiu, C. K.; Chen, K. J., & Lin, N. C. (2019). Modeling team performance from the perspective of politics and ethical leadership. Personnel Review, 48(5), 1357-1380.

Liu, J. Y. C.; Chen, H. G.; Chen, C. C., & Sheu, T. S. (2011). Relationships among interpersonal conflict, requirements uncertainty, and software project performance. International Journal of Project Management, 29(5), 547-556.

Liu, M. L.; Lin, C. P.; Joe, S. W., & Chen, K. J. (2018). Modeling knowledge sharing and team performance: The interactions of ethical leadership and ambidexterity with politics and job complexity. Management Decision, 57(7), 1472-1495.

Marks, M. A.; Mathieu, J. E., & Zaccaro, S. J. (2001). A temporally based framework and taxonomy of team processes. Academy of Management Review, 26(3), 356-376.

Marks, M. A.; Sabella, M. J.; Burke, C. S., & Zaccaro, S. J. (2002). The impact of cross-training on team effectiveness. Journal of Applied Psychology, 87(1), 3-25.

Martin, S. R.; Emich, K. J.; McClean, E. J., & Woodruff, C. (2022). Keeping teams together: How ethical leadership moderates the effects of performance on team efficacy and social integration. Journal of Business Ethics, 176(1), 127-139.

Masten, A. S., & Reed, M. G. J. (2002). Resilience in development. Handbook of Positive Psychology, 2(1), 74-88.

Mathieu, J. E.; Gallagher, P. T.; Domingo, M. A., & Klock, E. A. (2019). Embracing complexity: Reviewing the past decade of team effectiveness research. Annual Review of Organizational Psychology and Organizational Behavior, 6(1), 17-46.

Mathieu, J. E.; Tannenbaum, S. I.; Donsbach, J. S., & Alliger, G. M. (2014). A review and integration of team composition models: Moving toward a dynamic and temporal framework. Journal of Management, 40(1), 130-160.

Mayer, D. M.; Kuenzi, M., & Greenbaum, R. L. (2010). Examining the link between ethical leadership and employee misconduct: The mediating role of ethical climate. Journal of Business Ethics, 95(1), 7-16.

Mo, S., & Shi, J. (2017). Linking ethical leadership to employee burnout, workplace deviance and performance: Testing the mediating roles of trust in leader and surface acting. Journal of Business Ethics, 144(2), 293-303.

Peng, J. C., & Lin, J. (2017). Mediators of ethical leadership and group performance outcomes. Journal of Managerial Psychology, 32(7), 484-496.

Perry-Smith, J. E., & Shalley, C. E. (2003). The social side of creativity: a static and dynamic social network perspective. Academy of Management Review, 28(1), 89-106.

Powley, E. H. (2009). Reclaiming resilience and safety: Resilience activation in the critical period of crisis. Human relations, 62(9), 1289-1326.

Reagans, R.; Miron-Spektor, E., & Argote, L. (2016). Knowledge utilization, coordination, and team performance. Organization Science, 27(5), 1108-1124

Rezvani, A.; Barrett, R., & Khosravi, P. (2018). Investigating the relationships among team emotional intelligence, trust, conflict and team performance. Team Performance Management: An International Journal. 6(3), 25-33.

Ross, L. (1977). The intuitive psychologist and his shortcomings: Distortions in the attribution process. In Advances in Experimental Social Psychology. 10(1), 173-220.

Salas, E.; DiazGranados, D.; Klein, C.; Burke, C. S.; Stagl, K. C.; Goodwin, G. F., & Halpin, S. M. (2008). Does team training improve team performance? a meta-analysis. Human factors, 50(6), 903-933.

Salas, E.; Stagl, K. C.; Burke, C. S., & Goodwin, G. F. (2007). Fostering team effectiveness in organizations: toward an integrative theoretical framework.  In Nebraska symposium on motivation. 52(1), 185-201.

Sheikhi, F.; Abbasi, H., & Eidi, H. (2019). Explaining the effect of ethical leadership on innovative performance with regard to the mediating role of good governance in sports and youth departments in western Iran. Applied Research in Sports Management, 8(4), 39-48. (in Persian)

Shin, Y. (2012). CEO ethical leadership, ethical climate, climate strength, and collective organizational citizenship behavior. Journal of Business Ethics, 108(3), 299-312.

Sias, P. M., & Jablin, F. M. (1995). Differential superior-subordinate relations, perceptions of fairness, and coworker communication. Human Communication Research, 22(1), 5-38.

Spreitzer, G. M.; Cohen, S. G., & Ledford Jr, G. E. (1999). Developing effective self-managing work teams in service organizations. Group & Organization Management, 24(3), 340-366.

Tabli, H.; Moradi Shahr Babak, M. R.; & Irannejad Parisi, S. J. (2019). The Relationship between Ethical Leadership and Individual Performance: Mediating Role of Organizational Commitment. Ethics in Science and Technology. 14(2),136-143. (in Persian)

Tekleab, A. G.; Quigley, N. R., & Tesluk, P. E. (2009). A longitudinal study of team conflict, conflict management, cohesion, and team effectiveness. Group & Organization Management, 34(2), 170-205.

Tesluk, P.; Mathieu, J. E.; Zaccaro, S. J., & Marks, M. (1997). Task and aggregation issues in the analysis and assessment of team performance. Team performance assessment and measurement: Theory, methods, and applications, 3(2), 197-224.

Teymourzadeh, E.; Bahadori, M. M. P., & Yaghoubi M. The Effect of Ethical Leadership and Leadership Styles on Organizational Commitment in a Military Health Organization. J Mil Med, 19 (5), 451-459. (in Persian)

Tse, H. H.; Lam, C. K.; Lawrence, S. A., & Huang, X. (2013). When my supervisor dislikes you more than me: The effect of dissimilarity in leader–member exchange on coworkers’ interpersonal emotion and perceived help. Journal of Applied Psychology, 98(6), 974.

Walumbwa, F. O.; Mayer, D. M.; Wang, P.; Wang, H.; Workman, K., & Christensen, A. L. (2011). Linking ethical leadership to employee performance: The roles of leader–member exchange, self-efficacy, and organizational identification. Organizational behavior and Human Decision Processes, 115(2), 204-213.

Weber, R. A., & Camerer, C. F. (2003). Cultural conflict and merger failure: An experimental approach. Management Science, 49(4), 400-415.