بررسی پیشایندها و پسایندهای احساس تبعیض جنسیتی در حرفۀ حسابرسی

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 دانشیار حسابداری، دانشکدۀ مدیریت دانشگاه تهران، تهران، ایران

2 استادیار گروه مدیریت، دانشکدۀ مدیریت دانشگاه تهران، تهران، ایران

3 دانشجوی کارشناسی ارشد حسابداری، دانشکدۀ مدیریت دانشگاه تهران، تهران، ایران

چکیده

در مشاغل مبتنی بر کار گروهی، از جمله حرفه حسابرسی، محیط فعالیت کارکنان اهمیت فراوانی دارد. از دسته عوامل مهم و مؤثر بر محیط کاری کارکنان، احساس تبعیض جنسیتی است. در این پژوهش، تأثیر عوامل فردی و سازمانی در مؤسسه‎های حسابرسی بر احساس تبعیض جنسیتی حسابرسان زن و همچنین پسایندهای آن به‎‌صورت نگرشی و رفتاری، بررسی شده است. این پژوهش از دستۀ پژوهش‌های پیمایشی به‎شمار می‎رود که به روش همبستگی اجرا شده است. داده‌های این پژوهش به‎کمک 136 پرسشنامۀ‌ برخط که توسط حسابرسان زن شاغل در مؤسسه‎های حسابرسی تکمیل شده بود، به‎دست آمد و با روش مدل‌سازی معادلات ساختاری تجزیه‎وتحلیل شد. نتایج پژوهش حاکی از این است که حسابرسان شاغل در مؤسسه‎هایی با شرایط سازمانی و عوامل فردی مستحکم‌تر، سطح کمتری از تبعیض جنسیتی را احساس می‌کنند. افزایش این احساس تبعیض در حسابرسان، موجب می‌شود که از رفتارهای شهروندی سازمانی خود در سازمان بکاهند یا رفتار انحرافی سازمانی را در پیش بگیرند و در نهایت انگیزۀ خروج از مؤسسه را در ذهن‌ خود بپرورانند.

کلیدواژه‌ها


عنوان مقاله [English]

Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession

نویسندگان [English]

  • Kaveh Mehrani 1
  • Abbas Nargesian 2
  • Kianoosh Ganji 3
چکیده [English]

In Occupations like Auditing, which are based on team work, the working environment is very important. One of the most important factors that impacts on the working environment is the perceived gender discrimination. This research evaluates the impact of individual and organizational factors on the perceived gender discrimination between female auditors and its attitudinal (turnover intention) and behavioral (OCB and ODB) consequences in auditing firms. This study is the survey research that have been done by correlation method. Data gathered by 136 online questionnaires that filled by female auditors in auditing firms. The analyze of gathered data is based on the structural equation modeling approach. The results show that auditors in firms that have more powerful individual factors and organizational climate, feel less gender discrimination and this feeling leads them to decrease their organizational citizenship behavior or take organizational deviation behavior and finally grow turnover intention in their minds.

کلیدواژه‌ها [English]

  • Auditing profession
  • Gender discrimination
  • Structural Equation Modeling (SEM)
  • Turnover intention
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