واکاوی فرایند انگیزه سوت زنی در سازمان؛ مبتنی بر استراتژی نظریه داده بنیاد

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، دانشکده مدیریت و حسابداری دانشگاه علامه طباطبائی

2 دانشکده روانشناسی و علوم تربیتی دانشگاه علامه طباطبایی

3 دانشکده حسابداری و مدیریت دانشگاه علامه طباطبایی

چکیده

موضوع و هدف مقاله: سوت‌زنی از زوایای مختلفی موردتوجه پژوهشگران بوده اما بر اساس آمارها، ازجمله مقالات نمایه شده در دو پایگاه داده علوم انسانی و نورمگز، از مجموع 76 مقاله تنها 2 مقاله فرایند سوت زنی را بررسی کرده‌اند و جای خالی نگاه فرایندی به این مفهوم مخصوصاً با روش‌های عمیق کیفی حس می‌شود. هدف پژوهش حاضر تدوین فرایند انگیزه سوت زنی می‌باشد تا عوامل شخصی، سازمانی و اجتماعی مؤثر بر سوت زنی شناسایی شود.
روش‌ پژوهش: پژوهش حاضر بر مبنای جهت‌گیری بنیادی، روش‌کیفی و استراتژی نظریه‌پردازی داده بنیاد است. جامعه آماری پژوهش شامل خبرگان حوزه حسابداری و مالی در شهر تهران می‌باشند که دو ویژگیِ سابقه کاری بالاتر از ده سال و تجربه درگیر شدن در فرایندهای سوت زنی را داشته‌اند. نمونه آماری 26 نفر ازاین‌ افراد هستند که به روش گلوله برفی انتخاب شدند.
یافته‌ها: پژوهش نشان داد که محرک‌های فردی مانند شخصیت یا تعهد سازمانی، شرایط سازمانی مانند قوانین کارآمد و سرمایه اجتماعی و درنهایت ارزش‌های اجتماعی در افراد می‌تواند آن‌ها را به سمت سوت زنی سوق دهد.
نتیجه‌گیری، اصالت و افزوده آن به دانش: سوت زنی علاوه بر قوانین و زمینه‌های سازمانی، وابسته به ویژگی‌های شخصی مانند شجاعت و مسئولیت‌پذیری و همچنین وابسته به ارزش‌های اجتماعی می‌باشد. لذا بر اساس یافته‌های پژوهش، نمی‌توان صرفاً با ابلاغ قوانین انتظار داشت مبارزه با فساد از طریق سوت زنی به نتیجه برسد چرا که افراد به خاطر تفاوت های شخصی و اجتماعی ،واکنش متفاوتی به این قوانین خواهند داشت.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Analysis of process for whistle-blowing intention in the organization; Based on the strategy of grounded theory

نویسندگان [English]

  • Roohollah Seddighi 1
  • Ghasem bolo 1
  • Ebrahim Naeimi 2
  • Mohsen Alikhani 3
1 Department of Accounting, Faculty of Management and Accounting Allameh Tabataba'i University
2 Department of Counseling, Allameh Tabataba'i University
3 Department of Accounting, Faculty of Management and Accounting Allameh Tabataba'i University
چکیده [English]

Purpose: Whistleblowing has attracted the attention of researchers from different angles, but based on statistics, including the articles indexed in two databases of humanities and Normags, out of a total of 76 articles, only two articles have examined the process of whistle-blowing, and there is a gap in the process of looking at this concept, especially with methods It feels qualitatively deep. Aim of the current research is to formulate the motivation process of whistleblowing in order to identify such personal, organizational and social factors affecting whistleblowing.
Research method: The current research is based on fundamental orientation, qualitative method and Grounded theory strategy. The statistical population of the research is accounting and finance experts in Tehran who have had the experience of being involved in whistle-blowing processes. The statistical sample consists of 26 people who were selected by snowball method.
Findings: The research showed that individual triggers such as personality or organizational commitment, organizational conditions such as efficient laws and social capital, and finally social values in people can lead them to whistle blowing.
Conclusion, originality and its addition to knowledge: Whistleblowing, in addition to laws and organizational contexts, depends on personal characteristics such as courage and responsibility, as well as social values. Therefore, based on the findings of the research, it is not possible to expect the fight against corruption to be successful just by promulgating laws

کلیدواژه‌ها [English]

  • Corruption
  • whistle-blowing
  • whistleblower
  • fraud detection
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