تدوین مدل جو اخلاقی دیوان محاسبات کشور

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری، دانشگاه تهران (فارابی)، ایران.

2 دکتری حسابداری، دانشگاه خاتم

3 استادیار، مدیریت، دانشگاه تهران (فارابی)، ایران

4 دانشجوی دکتری، حسابداری، دانشگاه تهران (فارابی)، ایران

10.30473/gaa.2020.50448.1338

چکیده

موضوع و هدف مقاله: نقش دیوان محاسبات کشور در حسابرسی بخش عمومی، بسیار پررنگ بوده و به منظور جلب اعتماد عمومی باید تصمیم‌گیری‌های حسابرسان این سازمان در چارچوب جو اخلاقی سازمانی مطلوب باشد. هدف پژوهش حاضر، شناسایی عوامل تشکیل دهنده  جو اخلاقی دیوان محاسبات کشور و ارائه مدلی مناسب در این زمینه است.
روش پژوهش: رویکرد پژوهش کیفی و داده‌های مورد نظر از طریق بررسی ادبیات پژوهش و مصاحبه با 21 نفر از خبرگان شاغل در دیوان محاسبات کشور گردآوری شده است. استراتژی پژوهش، نظریه داده‌بنیاد است.
یافته‌های پژوهش: یافته‌های پژوهش حاکی از تفاوت‌های قابل ملاحظه‌ای در ابعاد جو اخلاقی سازمانی دیوان محاسبات کشور با پژوهش‌های قبلی است. از جمله مهم‌ترین تفاوت‌ها، عدم دلالت برخی از ابعاد جو اخلاقی در دیوان محاسبات کشور شامل منافع شخصی، منافع سازمانی، دوستی و اخلاقیات فردی است.
نتیجه‌ گیری، اصالت و افزوده آن به دانش: نتایج این پژوهش، بیانگر معرفی برخی ابعاد خاص از جمله اثربخشی و ملاحظات عمومی و شناسایی موضوع صیانت از بیت‌المال به عنوان مقوله محوری در جو اخلاقی دیوان محاسبات کشور است.
 

کلیدواژه‌ها


عنوان مقاله [English]

Developing a Model for Supreme Audit Court Ethical Climate

نویسندگان [English]

  • mohammad Kashanipour 1
  • NEZAMODIN RAHIMIAN 2
  • mohammadhossein rahmati 3
  • mansour mohamadi 4
1 Associate Professor in Accounting, University of Tehran (Farabi), Iran.
2 Ph.d of Accounting, Khatam university, Iran
3 Assistant Professor of Management, (Farabi), Iran
4 Ph.D Student of Accounting, University of Tehran, Tehran, Iran.
چکیده [English]

Subject and Purpose of the Article: The role of the Supreme Audit Court in protecting public interest with regarding the vastness of public sector in our country is very important. to attract and increase public confidence, the action and decision of the supreme audit court auditor’s must be based on  appropriate ethical climate framework and ethical codes. Implementation and promotion of a appropriate ethical climate requires identifying it’s dimensions and factors affecting. The purpose of this research,       identifying the factors constituting Supreme Audit Court ethical climate for representation a appropriate model in this regard.
Research Method: the qualitative approach has been pursued and the data has been collected using the  interviews conducted with the 21 Supreme Audit Court experts. Accordingly, Grounded Theory has been adopted as the methodology of the research through which the data has been analyzed in three phases, open coding, axial coding and selective coding.
Research Findings: In overall the research findings indicate the Significant differences in Supreme Audit Court ethical climate dimensions with previous  research. most important differences in Supreme Audit Court ethical climate consists of the lack of individual interests, organization interests, friendship and personal moralities dimensions.
Conclusion, Originality and its Contribution to the Knowledge: the result showing the Some special dimensions consists of Effectiveness, general       considerations and identifying The issue of           safeguarding treasury in the Supreme Audit Court ethical climate.

کلیدواژه‌ها [English]

  • Ethical Climate
  • Public Sector Auditing
  • Supreme Audit Court
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