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بررسی پیشایندها و پسایندهای احساس تبعیض جنسیتی در حرفۀ حسابرسی | ||
بررسیهای حسابداری و حسابرسی | ||
مقاله 7، دوره 23، شماره 1، 1395، صفحه 97-116 اصل مقاله (486.88 K) | ||
نوع مقاله: مقاله علمی پژوهشی | ||
شناسه دیجیتال (DOI): 10.22059/acctgrev.2016.57022 | ||
نویسندگان | ||
کاوه مهرانی1؛ عباس نرگسیان2؛ کیانوش گنجی* 3 | ||
1دانشیار حسابداری، دانشکدۀ مدیریت دانشگاه تهران، تهران، ایران | ||
2استادیار گروه مدیریت، دانشکدۀ مدیریت دانشگاه تهران، تهران، ایران | ||
3دانشجوی 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 | ||
احساس تبعیض جنسیتی؛ انگیزۀ خروج از مؤسسه؛ حرفۀ حسابرسی؛ مدلسازی معادلات ساختاری | ||
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