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The Effect of Charismatic Client Management and Auditor's Rank on Auditor Judgment and Decision-Making Process Behrooz Badpa: Assistant Professor, Accounting, Ilam University, Ilam, Iran.

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2322-3405 / © The author(s) Publisher: University of Isfahan

This is an open access article under the CC-BY-NC 4.0 License

10.22108/FAR.2022.134600.1907 20.1001.1.23223405.1401.14.2.4.2 E-ISSN: 2322-3405

Vol. 14, Issue 2, No.52, Summer 2022, P:1-26 Received: 01.08.2022 Accepted: 23.11.2022

Financial Accounting Research

Research Article

The Effect of Charismatic Client Management and Auditor's Rank on Auditor Judgment and Decision-Making Process

Behrooz Badpa: Assistant Professor, Accounting, Ilam University, Ilam, Iran.

[email protected]

Sohrab Osta*: Assistant Professor, Accounting, Ilam University, Ilam, Iran.

[email protected]

Vahid Hasanbeigy: PhD in Accounting, Faculty of Management, University of Tehran, Tehran, Iran [email protected]

Abstract

Some characteristics of client management can shape auditors' mentality, attitudes, and behaviors through various mechanisms, and even challenge their judgment as one of the basic pillars of an independent audit. Therefore, one of the main objectives of the present study is to investigate the effect of charismatic client management among the threats to auditor impartiality on auditor judgment and decision-making process. The other objective is to reflect on auditor's rank and organizational identity, as the factors neutralizing these threats, on auditor judgment. The trusted auditors of the Tehran Stock Exchange, including those involved in private institutions and Iran Auditing Organization, constitute the statistical population in this study, in which the data in 2020-2021 were collected using a questionnaire. The target sample consists of 170 independent auditors, and the research hypotheses were tested via the Smart PLS software. The study findings at 95% confidence interval demonstrated that charismatic client management has a significant positive effect on client identification and auditor advocacy attitude. Moreover, client identification and auditor advocacy attitude have a significant negative impact on auditor objectivity. On the other hand, auditor's rank and organizational identity improve objective judgments.

Accordingly, auditors can be affected by client management even though they are not a member of their institution, but client influence is less in higher-level responsibilities of the audit firm. Thus, the results of this study can be exploited by standard developers, the Iranian Association of Certified Public Accountants, as well as independent auditors and researchers.

Keywords: Charismatic Client Management, Client Identification, Auditor Advocacy Attitude, Auditor's Rank, Auditor Judgment.

Introduction

Judgment and decision-making have been documented as the main pillars of

Corresponding author

auditing, to the extent that auditors are always required to exploit their professional judgment and decision- making during the audit process

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(Khoshtinat & Bostanian, 2007). Auditors' professional judgments are often influenced by professional and constructive auditor-client relationships.

In this respect, identifying the significant factors that might threaten auditors' objective judgments and then undermine their objectivity, impartiality, and independence following these relationships is so important that it has received much attention among those involved in developing standards on auditing (Ashforth et al., 2008). Some characteristics of client management can thus shape auditors' mentality, attitudes, and behaviors through various mechanisms, and even challenge their judgments. From this perspective, charismatic client management is among the major factors that make threats to auditors' impartial judgments (Akbari &

Jahanshad, 2021). Therefore, the first objective of the present study is to investigate the effect of charismatic client management among the threats to auditors' impartiality on auditors' judgment and decision-making process, and the second objective is to reflect on auditors' ranks and organizational identities, as the factors neutralizing these threats, and their effects on auditors' judgments.

In this regard, the general research questions addressed were as follows:

 Does charismatic client management have an effect on auditors' judgments through client identification?

 Does charismatic client management have an effect on auditors' attitudes, mentality, and behaviors toward clients?

 Do auditors' attitudes toward client and client identification affect auditors' judgments?

 Do auditors' ranks and organizational identities have a neutralizing effect on dealing with threats to auditors' objective judgments?

Materials & Methods

Considering its paradigm, a descriptive-correlational design was used in this applied quantitative research for data collection and analysis, based on structural equation modeling. The trusted auditors involved in private institutions and Iran Auditing Organization also constituted the statistical population in this study, and the statistical sample included 170 independent auditors, of which the data were collected through a questionnaire in 2020-21.

A standardized questionnaire, in the form of open- and closed-ended items, was employed in this study. The auditor's rank was further determined using six categories, viz., 1=auditor, 2= senior auditor, 3=audit supervisor, 4=audit manager, 5=senior audit manager, and 6=audit partner. In order to evaluate auditors' objective judgments, the scenario approach centered on the Client Agreement Index by Bamber and Iyer (Bamber & Iyer, 2007) was practiced. The biggest client identification and auditor's occupational identity were also evaluated based on the Organizational Identification Scale, developed by Mael and Ashforth (Mael & Ashforth, 1992) and Bamber and Iyre (Bamber & Iyer, 2007), and the necessary revisions were made to its items with reference to the study by Svanberg, Öhman, and Neidermeyer (Svanberg et al., 2017). The given questionnaire consisted of five items and a five-point Likert-type scale. Another part of the questionnaire was related to the evaluation of auditors' advocacy attitudes, which included eight items to examine the levels of auditors' advocacy attitudes toward clients based on a five- point Likert-type scale. To measure auditors' advocacy attitudes, the scales established by Pennington et al.

(Pennington et al., 2017) and Badpa and Osta (Badpa & osta, 2021) were employed. Charismatic client management was correspondingly

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measured by the local Charismatic Leadership Questionnaire designed by Rezaiyan et al. (Rezaeyan, et al., 2009), containing 15 items and three dimensions, i.e., environmental awareness, aligning an organization with visions, and modeling, based on a five- point Likert-type scale.

Finding

Once the measurement model of the research variables was confirmed using confirmatory factor analysis, path analysis was utilized to test the research hypotheses. The summary of the results of evaluating the structural model in this study is illustrated in the following table:

Table 1: A summary of the evaluation results of the structural model of the research

Direct path Path

coefficient

T Statistics

(|O/STDEV|) P Values Hypothesis testing results Charismatic Client Management → Client

Identification 0.404 6.192 0.000 Not rejected

Client Identification → Auditor’s Client

Acquiescence 0.178 2.402 0.017 Not rejected

Auditor's Organizational Identity →

Auditor’s Client Acquiescence -0.311 4.377 0.000 Not rejected

Charismatic Client Management →

Auditor's Advocacy Attitude 0.213 2.397 0.018 Not rejected

Auditor's Advocacy Attitude → Auditor’s

Client Acquiescence 0.216 3.260 0.001 Not rejected

Auditor's Rank → Auditor’s Client

Acquiescence -0.182 2.782 0.006 Not rejected

Source: Research findings

Results & Conclusion

Based on the results of testing the first and second research hypotheses, charismatic client management has a positive effect on client identification, and then client identification has a negative effect on auditor's objective judgment. These findings are consistent with the results reported by Svanberg et al. (Svanberg et al., 2017), Bamber and Iyer (Bamber & Iyer, 2007), and Badpa and Osta (Badpa & osta, 2021), and can be further explained based on Social Identity Theory. According to this theory, the specific characteristics of clients can directly and indirectly have a negative effect on auditors' objective judgments through client identification.

Considering the results of testing the third research hypothesis, auditors' organizational identities have a positive effect on their objective judgments. With regard to the significant positive effect of organizational identity on the dimensions

of professional self-doubt in independent auditing, a higher organizational identification can thus improve auditors' professional behaviors, and consequently their objective judgments (Rezaei et al., 2017). Testing the fourth and fifth research hypotheses also showed that charismatic client management has a positive effect on auditors' advocacy attitudes to clients, and such attitudes have a negative effect on their objective judgments. To elucidate these findings, it is argued that client management characteristics can influence auditors' attitudes and thinking, as the principles of organizational leadership have not considered any limits for clients' influence on the attitudes of people who are not officially employed by that organization (Badpa & osta, 2021; Akbari

& Jahanshad, 2021).

In addition, auditors' advocacy attitudes toward clients and their management affect their judgments, and

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auditors' advocacy attitudes toward clients indicate the degree of willingness to support clients' favorable accounting procedures in the state of ambiguity (namely, contradictory evidence) (Lembke & Wilson, 1998; Kock, 2015).

These findings are in line with the results reported by Badpa and Osta (Badpa &

osta, 2021), Bobek, Hageman, and Hatfield (Bobek et al., 2010), Pennington et al. (Pennington et al., 2017), and Badpa et al (Badpa et al., 2019).

The results of testing the final research hypothesis correspondingly demonstrated that auditors' ranks have a positive effect on their objective judgments. In other words, the higher levels of the auditing institute can make more favorable judgments than the lower levels. Putting these results in plain words, it is claimed that auditors with lower ranks have more flexibility in dealing with clients in the face of challenging situations due to various reasons, such as the lower levels of occupational (or organizational)

identification and experience, and younger age. These findings are also in harmony with the results in Bamber and Iyer (Bamber & Iyer, 2007).

Accordingly, auditors can be affected by client management even though they are not a member of their institution, but clients' influence is less in higher-level responsibilities of the audit firm. Thus, the study results can be exploited by the developers of standards on auditing, the Society of Certified Public Accountants, as well as independent auditors and researchers.

Against this background, the effects of other dimensions of client management leadership on auditors' advocacy attitudes and the extent of their client identification, as well as the judgment and decision-making process, including initial judgment, evidence search strategy, evidence evaluation, and final judgments, can be investigated in future research.

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صٞٚژپ

٣ِبٔ‌٢ضاسثبسح‌٢بٞ

ٜضبٕض‌،ٓٞزضبٟچ‌َبس

ْٚز (‌٣پب٥پ‌،

52

،)

ٖبتسثبت

1401

‌:ظ‌،

26 - 1

‌:َٛغٚ‌د٤ضبت 10

/ 05 / 1401

‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌

:شط٤صپ‌د٤ضبت 02

/ 09 / 1401

.1

َٛئسٔ‌٠سٙس٤ٛ٘

2322-3405 / © The author(s) Publisher: University of Isfahan

This is an open access article under the CC-BY-NC 4.0 License

10.22108/FAR.2022.134600.1907 20.1001.1.23223405.1401.14.2.4.2

هلاقم یؾهوضپ

زثا راکبحاص تیزیذم یامشیراک و تواضق ذنیآزف زب طزباغح هبتر و

میمصت طزباغح یزیگ

‌:بپزبث‌ظٚطٟث

‌،ضب٤زبتسا

‌ٜٚطٌ

.ٖاط٤ا‌،ْلا٤ا‌،ْلا٤ا‌ٜبٍط٘از‌،٢ضاسثبسح

b.badpa@

ilam.ac.ir

:بتسُا‌ةاطٟس

‌،ضب٤زبتسا

‌ٜٚطٌ

اسثبسح .ٖاط٤ا‌،ْلا٤ا‌،ْلا٤ا‌ٜبٍط٘از‌،٢ض

[email protected]

:٣ٍ٥ث‌ٗسح‌س٥حٚ

ٖاط٤ا‌،ٖاطٟت‌،ٖاطٟت‌ٜبٍط٘از‌،ت٤ط٤سٔ‌ٜسىط٘از‌،٢ضاسثبسح‌٢طتوز

[email protected]

هذیکچ ٣ٌژ٤ٚ‌ظا‌٣ذطث

‌ ٣ٔ‌ضبىجحبغ‌ت٤ط٤سٔ‌٢بٞ

‌س٘اٛت ك٤طعظا

‌ ضبوٚظبس

‌سطثبسح‌ضبتفض‌ٚ‌شطٍ٘‌،ت٥ٙٞش‌طث‌فّترٔ‌٢بٞ

‌اض‌سطثبسح‌تٚبضل‌ٚ‌زضاصٍث‌ط٥حأت

ٝث

ٖاٛٙػ

‌ٗ٤ا‌طث‌.سٙو‌ٝراٛٔ‌صِبچ‌بث‌ُمتسٔ‌٣سطثبسح‌٣سبسا‌ٖبوضا‌ظا‌٣ى٤

‌،طضبح‌صٞٚژپ‌فاسٞا‌ظا‌٣ى٤‌،سبسا ٣سضطث

‌ت أح ٥

‌ضبىجحبغ‌ت٤ط٤سٔ‌٢بٔع٤ضبو‌ط

ٝث

ٖاٛٙػ

‌ٜسٙٙوس٤سٟت‌ُٔاٛػ‌ظا‌٣ى٤

٣ث

‌ ٣فطع

‌ سطثبسح طث

‌ سٙ٤آطف

‌ تٚبضل

ٓ٥ٕػت‌ ٚ

‌ ٢ط٥ٌ

ٚا

‌٣ّغض‌ ت٤ٛٞ‌ ٚ‌ ٝجتض‌ ط٥حأت‌ ٣سضطث‌ ،ٖآ‌ طٍ٤ز‌ فسٞ‌ ٚ

‌ سطثبسح

ٝث

ٖاٛٙػ

‌ ٣خٙذ‌ ُٔاٛػ

‌ ٜسٙٙو

‌ ٗ٤ا

‌ تٚبضل‌ طث‌ بٞس٤سٟت سطثبسح

‌ تسا .

‌ُٔبض‌ سضٛث‌ سٕتؼٔ‌ ٖبسطثبسح

غبض‌ٖبسطثبسح

‌ٚ‌ٜزاز‌ُ٥ىطت‌اض‌صٞٚژپ‌ٗ٤ا‌٢ضبٔآ‌ٝؼٔبر‌،٣سطثبسح‌ٖبٔظبس‌ٚ‌٣غٛػذ‌صرث‌تبسسؤٔ‌ضز‌ُ

ٜزاز

َبس‌ ضز‌ صٞٚژپ‌ ٢بٞ

‌ ٢بٞ

1398

‌ ٚ 1399

ٜطٟث‌ بث

‌ صسطپ‌ ضاعثا‌ ظا‌ ٢ط٥ٌ

‌ طٌ‌ ٝٔب٘

ز

ٜسض‌ ٢ضٚآ

‌ س٘ا

‌٢ضبٔآ‌ ٕٝ٘ٛ٘‌ .

‌ُٔبض‌صٞٚژپ 170

ٝ٥ضطف‌ٖٛٔظآ‌ٚ‌ٜزٛث‌ُمتسٔ‌سطثبسح

ْط٘‌ظا‌ٜزبفتسا‌بث‌ع٥٘‌بٞ

‌ضاعفا

SmartPLS

.تسا‌ٜسض‌ْبز٘ا

ٝتفب٤

‌ ٖبٙ٥ٕعا‌ حغس‌ ضز‌ صٞٚژپ‌ ٢بٞ

95

‌ زاز‌ ٖبط٘‌ سغضز س٘

‌ ت٤ٛٞ(‌ ٣٤بٙضآ‌ طث‌ ضبىجحبغ‌ ت٤ط٤سٔ‌ ٢بٔع٤ضبو

‌)٣ثب٤

‌ .زضاز‌ ضازبٙؼٔ‌ ٚ‌ تجخٔ‌ ط٥حأت‌ سطثبسح‌ ٣ت٤بٕح‌ شطٍ٘‌ ٚ‌ ضبىجحبغ‌ بث‌ سطثبسح

‌بث‌ سطثبسح‌ ٣٤بٙضآ‌ ،ٗ٥ٙچٕٞ

ٝث‌سطثبسح‌٣ت٤بٕح‌شطٍ٘‌ٚ‌ضبىجحبغ

‌ ث‌٢ضازبٙؼٔ‌ضٛع

‌.س٘ضاز‌٣فٙٔ‌ط٥حأت‌سطثبسح‌٣ٙ٥ػ‌تٚبضل‌ط

ٗ٥ٙچٕٞ

‌ٝجتض‌،

‌٣ّغض‌ت٤ٛٞ‌ٚ‌سطثبسح

ٚا

‌ ٣ٔ‌٣ٙ٥ػ‌تٚبضل‌زٛجٟث‌ترٛٔ

‌ظا‌٢ٛضػ‌سطثبسح‌ٝىٙ٤ا‌زٛرٚ‌بث‌،سبسا‌ٗ٤ا‌طث‌.س٘ٛض

٣ٕ٘‌ ةٛسحٔ‌ ضبىجحبغ‌ ٝسسؤٔ

‌ زٛض ٣ٔ‌ ،

‌ س٘اٛت ظا

‌ ضبىجحبغ‌ ت٤ط٤سٔ‌ شٛف٘

‌ ط٥حأت ث زط٥ٍ

؛

‌ضز‌ ضبىجحبغ‌ شٛف٘‌ بٔا

ت٥ِٛئسٔ

‌ٜزض‌٢بٞ

تسا‌طتٕو‌٣سطثبسح‌ٝسسؤٔ‌طتلابث

؛‌

‌،ٗ٤اطثبٙث

ٗ٤ٚست

‌،٣ٕسض‌ٖاضاسثبسح‌ٝؼٔبر‌،زضاس٘بتسا‌ٖبٌسٙٙو

ٖاطٍطٞٚژپ‌ٚ‌ُمتسٔ‌ٖبسطثبسح

‌ ٣ٔ

٘اٛت

ٙ

‌س

‌طضبح‌صٞٚژپ‌ذ٤بت٘

اض

‌ س٘ط٥ٌ‌ضبو‌ٝث .

هصاو اه ی :یذیلک

‌،سطثبسح‌ ٝجتض‌ ،سطثبسح‌ ٣ت٤بٕح‌ شطٍ٘‌ ،ضبىجحبغ‌ بث‌ ٣٤بٙضآ‌ ،ضبىجحبغ‌ ت٤ط٤سٔ‌ ٢بٔع٤ضبو

بضل سطثبسح‌تٚ

(6)

همذقم

ٓ٥ٕػت‌ ٚ‌ تٚبضل

‌ ظا‌ ٢ط٥ٌ

ٖبوضا

‌٣ّغا

‌ ٣سطثبسح ٣ٔ‌ ةٛسحٔ

‌ ٚ‌ زٛض

‌ ٖبسطثبسح

‌٣ع‌ ضز

٣سطثبسح‌ سٙ٤آطف

‌ س٤بث

ٝفطح‌ تٚبضل‌ ظا

‌زٛذ‌ ٢ا

سٙٙو‌ٜزبفتسا

‌.

ٗ٥ٙچٕٞ

‌،

ٖٛچ

‌ طف‌٣سطثبسح آ

سٙ٤ ٢

‌تسا

‌ ٝو

ْعّتسٔ

‌ تسا‌ تٚبضل

‌ ،

ٗ٥ٕٞ

‌ عٛضٛٔ

ٝٙ٥ٔظ

‌ظبس

اطث‌ طغذ‌ عٛلٚ

٢

‌ ٖبسطثبسح

‌ تسا شٛذ(

ٚ‌ تٙ٥ع

‌ ،ٖب٥٘بتسث 1386

‌ .)

ٝفطح‌ تٚبضل

‌تحت‌ سطثبسح‌ ٢ا

ط٥حأت

ٝفطح‌ ظثاٚض

‌ٚ‌ سطثبسح‌ ٗ٥ث‌ ٜس٘ظبس‌ ٚ‌ ٢ا

زضاز‌ضاطل‌ضبىجحبغ .‌

‌٣ّٔاٛػ‌تذبٙض‌،سبسا‌ٗ٥ٕٞ‌طث

‌تٚبضل‌،سطثبسح‌ٚ‌ضبىجحبغ‌ٗ٥ث‌ظثاٚض‌ٝ٤بس‌ضز‌ٝو ٣ٔ‌س٤سٟت‌اض‌سطثبسح‌٣ٙ٥ػ

‌،ت٥ٙ٥ػ‌ٚ‌سٙٙو ٣ث

‌ ٣فطع

‌ٚ

ٝضسذ‌اض‌سطثبسح‌َلامتسا

‌ ٣ٔ‌ضاز

ٙو

‌ت٥ٕٞا‌ٖبٙچ‌سٙ

ٜژ٤ٚ

‌ ٝو‌ زضاز‌ ٢ا

‌ ٖب٤بض

ٗ٤ٚست‌ ٝرٛت

‌ٖبٌسٙٙو

‌تسا‌ ٝتفطٌ‌ ضاطل‌ ع٥٘‌ ٣سطثبسح‌ ٢بٞزضاس٘بتسا (

Bamber & Iyer‚ 2007

.)

‌ ٣ٌژ٤ٚ‌ ظا‌ ٣ذطث

‌٢بٞ

‌ضبتفض‌ضز‌ط٥٥غت‌زبز٤ا‌ُ٥س٘بتپ‌ٖآ‌ت٤ط٤سٔ‌ٚ‌ضبىجحبغ .س٘ضاز‌اض‌سطثبسح‌شطٍ٘‌ٚ

‌ ٣ٌژ٤ٚ

‌ٚ‌ضبىجحبغ‌٢بٞ

٣ٔ‌ٖآ‌ت٤ط٤سٔ

٘اٛت

ٙ

ٝث‌س

‌ضٛع

‌ٓ٥متسٔط٥غ‌ٚ‌ٓ٥متسٔ

‌طث

‌سطثبسح‌تٚبضل ط٥حأت

‌ س٘ضاصٍث

‌ظا‌٣طرث‌ٚ

ط٥حأت

‌ٖآ

‌سطثبسح‌تٚبضل‌طث ك٤طعظا

‌ٚ‌سطثبسح‌ٗ٥ث‌٣٤بٙضآ

٣ٔ‌ ُمتٙٔ‌ ضبىجحبغ

‌ زٛض

‌ (

Svanberg et al.‚ 2017

.)

‌ُٔاٛػ‌ ظا‌ ٣ى٤‌ ضبىجحبغ‌ ت٤ط٤سٔ‌ ٢بٔع٤ضبو س٤سٟت ٣ث‌ تٚبضل‌ ٜسٙٙو

‌ سطثبسح‌ ٝ٘بفطع

‌ تسا

(

Svanberg & Öhman‚ 2017

)

ٝث

‌ زبمتػا

‌ٚ‌يطج٘اٛسا

ٖبٕٞٚا

‌ طجٞض ٢

‌ ضبو ٤ تبٔع ٥ ه

ٝث

‌ بٙؼٔ

٢

‌ ضاطلطث ٢

ٝغثاض

‌ا ٢

تسا

‌ٝو صپطحا ٤ ط ٢

ٚ

‌ ضاصٌطحا ٢

‌ ضز

ٖآ

ٖٚسث

َبٕػا

‌ ضٚظ

٤ب

‌ شازبپ

‌ بٞ

٢

ِبٔ

٣

‌ تضٛغ

ٔ ٣

ٌ ٥ زط

‌.

ظٛػذضز

‌ٝغثاض

ا‌ضبىجحبغ‌ٚ‌سطثبسح ٤

ٗ

‌ زع٘‌طبجتضا‌ٝث‌عٛضٛٔ

٤ ه

‌ٚ

ث‌كفاٛت ٥

ٗ

‌ٚز فطع

ٜضبضا

ٙچ‌ضز‌ٚ‌زضاز ٥

ٗ

‌ ؼضٚ

٥ت ٣

،‌

٣ث

‌ ٣فطع

‌ تسا‌ طتٕو‌ ٖبسطثبسح

‌ . ث

ٝ‌

تضبجػ ٣

،

‌ طجٞض ٢

ضبو ٤ تبٔع ٥ ه

‌ ترٛٔ

ٖسضزٚسحٔ

‌ ٣ث

‌ ٣فطع

ٖبسطثبسح

ٔ ٣

‌ زٛض

‌ (

Svanberg & Öhman‚ 2015

.)

‌ٝچطٌا

طجٞض‌ هجس ٢

‌ ضبو ٤ تبٔع ٥ ه

ٔ ٣

‌ س٘اٛت

‌ سٟت‌ ُٔبػ ٤

ٜسٙٙوس

‌ ٣ث

‌ ٣فطع

‌َبٕتحا‌ ٝث‌ سطثبسح‌ ٝجتض‌ ،سضبث‌ سطثبسح

ظ ٤ زب

ٔ ٣

‌ س٘اٛت

ٝث

ٖاٛٙػ

‌ خٙذ ٣

ٜسٙٙو

‌ا ٤

ٗ

‌ سٟت ٤ س

‌.سٙو‌ُٕػ

‌ سطثبسح‌ ٝجتض

ٝث

‌ بر ٤

ٜبٍ

‌ ث‌ ضز‌ ٖآ ٥

ٗ

‌ بس ٤ ط

‌ تبسسؤٔ

سطثبسح ٣

‌ .زضاز‌ ٜضبضا ظا

‌ا ٤

ٗ

ٝغم٘

‌ طظ٘

،

‌ ز ٢

ّٛز٘آ

(

‌ )1981

سمتؼٔ

‌ تسا

ٜظاس٘ا

‌ ١سسؤٔ

‌ سطثبسح ٣

‌ ؼٔ

٥ ضب

جسبٙٔ

٣

‌ اطث ٢

‌ تسا‌ سطثبسح‌ ٝجتض

؛

‌ ظ ٤ اط

‌ تبسسؤٔ

سطثبسح ٣

‌ يضعث

ٝث

‌ ضٛظٙٔ

‌ ظفح

‌ تطٟض

ٚ

‌ ضبجتػا

‌ زٛذ

ٚ

‌ زاسؼت

‌ طتطٔ

٤

،ٖب

ٝث

َبٕتحا

‌ طتٕو ٢

‌ اطث ٢

‌ ظفح

طتطٔ

٢

‌ ضبتفض

‌ تغطف

ٝ٘بجّع

‌ ظا

‌ ٖبط٘‌ زٛذ

ٔ ٣

‌ سٙٞز

(DeAngelo, 1981)

‌ .

ٝث

‌ تضبجػ

‌ ز ٤

،طٍ

‌ تبسسؤٔ

سطثبسح ٣

‌ يضعث

ٝث

‌ا ٤

ٗ

ِز ٥

ُ

ٝو

َلامتسا

‌ زٛذ

‌ اض

ٝث

َبٕتحا

‌ طتٕو ٢

‌ ضز

‌ تٟر

‌ ظفح

‌ طتطٔ

٢

‌ بپ ٤

َبٕ

ٔ ٣

‌ سٙٙو

،‌

و ٥ ف ٥ ت

‌ طتلابث ٢

‌ ضز

‌ بمٔ

٤

ٝس

‌ بث

‌ تبسسؤٔ

‌ سطثبسح ٣

هچٛو

‌ س٘ضاز .

،ٗ٥ٙچٕٞ

‌ غس ح

٘بٔظبس ٣

‌ٖبسطثبسح

سطثبسح‌تبسسؤٔ‌ضز‌ُمتسٔ

٣

‌اض

ٔ ٣

ٖاٛت

‌ ؼٔ

٥ ضب ٢

‌ظا

تس٘از‌ سطثبسح‌ ٝجتض

‌ ٚ ا٤

ٗ

َبٕتحا

‌ زٛرٚ

‌ زضاز

ٝو

سطثبسح

ٖب

‌ بپ‌ ٝجتض‌ بث ٥٤

ٗ

‌ طت

‌ لاز‌ ٝث ٤

ُ

‌ فّترٔ

٣

‌سٙ٘بٔ

حغس

ٛٞ

٤ ت

٘بٔظبس ٣

‌ بپ ٥٤

ٗ

‌ طت

‌طتٕو‌ ٗس‌ ٚ‌ ٝثطزت‌ ٚ

فبغؼ٘ا

‌ صپ ٤ ط ٢

‌ث ٥ طتط ٢

‌ُثبمٔ‌ضز جحبغ

اطض‌ضز‌ضبى ٤

ظ

صِبچ

ٍ٘اطث ٥ ع

ٝتضاز

ٙضبث

‌س (

Bamber & Iyer‚ 2007

.)

سبسا‌ ٗ٤ا‌ طث

،

‌ ضز

‌ طضبح‌ صٞٚژپ

ٝث

‌٣سضطث

ضبوٚظبس

‌٢بٞ

ط٥حأت

‌ ضبىجحبغ‌ت٤ط٤سٔ‌٢بٔع٤ضبو

‌ٝجتض‌ٚ

سطثبسح

‌ طث

‌سٙ٤آطف

‌تٚبضل

ٓ٥ٕػت‌ٚ

‌٢ط٥ٌ

‌سطثبسح

تسا‌ ٜسض‌ ٝتذازطپ .

‌ فطغ

‌٢بٔع٤ضبو‌ ٝىٙ٤ا‌ ظا‌ طظ٘

‌ ٜسٙٙوس٤سٟت‌ ُٔبػ‌ ه٤‌ ضبىجحبغ‌ ت٤ط٤سٔ

‌٢اطث

٣ث

‌ ٣فطع

‌ ح

‌ سطثبس ةٛسحٔ

‌ ٣ٔ

‌ ،زٛض

ٝث

ٖاٛٙػ

‌ ه٤

ُٔبػ

ٜسٙٙوس٤سٟت

‌ ٣ِبٔط٥غ

‌ حطغٔ

‌ ٣ٔ

‌ زٛض

ٝو

‌ ط٥حأت

ٖآ

طث

‌ تٚبضل

ٓ٥ٕػت‌ ٚ

‌ سطثبسح‌ ٢ط٥ٌ

ٝث

ٜظاس٘ا

ضبىجحبغ

ٓزح(

‌ ٣٤اضاز

‌ ٢بٞ

،توطض

ٖاع٥ٔ

‌ شٚطف

،‌

٢ضٚآزٛس

ٚ

‌ )ٖآ‌سٙ٘بٔ

‌ ٣ٍتسث

‌ زضاس٘

؛‌

بٙث

ٗ٤اطث

،‌

‌ظثاٚض

طظ٘سٔ

‌ ٠ضبثضز

‌ طٞ

‌ ٢ضبىجحبغ

‌ ٣ٔ

‌ س٘اٛت

‌ قسغ

‌ سٙو

(

Svanberg & Öhman‚ 2017

.)

ٕٗض

‌ا ٤

ٝىٙ

ٝجتض

سطثبسح

ٝث

ٚ ٤

ٜژ

‌ ضز

‌ اطض ٤ غ ٣

ٝو

‌ث ٥

ٗ

‌ سطثبسح

ٚ

(7)

ضبىجحبغ

‌ فلاتذا

‌ طظ٘

‌ ،زضاز‌ زٛرٚ

ٔ ٣

‌ س٘اٛت

‌ طث

تٚبضل

‌ سطثبسح

‌ حأت ٥ ضاصٌط

‌ سضبث .

ٗ٥ٙچٕٞ

،

‌ ضز

صٞٚژپ

ٝث‌ طضبح

ٖٛٔظآ

‌ ط٥حأت

‌ ٢بٔع٤ضبو

‌ت٤ط٤سٔ

ضبىجحبغ

‌ طث

‌ تٚبضل

‌ سطثبسح

‌ ك٤طعظا

‌ عٛ٘

‌ شطٍ٘

ٝث

‌ ضبىجحبغ

‌ ( ٥ٔ

ٖاع

‌ ت٤بٕح

‌ ظا

‌ ضبىجحبغ )

‌ٝتذازطپ

تسا‌ٜسض .

‌ هثٛث

ٚ

ٖاضبىٕٞ

(2010)

‌ٚ‌بپزبث‌ٚ

ا بتس

( 1400 )

‌ س٘زطو‌ َلاستسا

‌ ٣ٌژ٤ٚ

‌ ٢بٞ

‌ ظبذ

ضبىجحبغ

‌ طث شطٍ٘

‌ ٣ت٤بٕح

‌ سطثبسح

‌ تجس٘

ٝث

ضبىجحبغ

‌ ط٥حأت

‌ تجخٔ

‌ ضاز ز

(Bobek et al., 2010)

.‌

‌طث

ٗ٤ا

‌ سبسا

،

‌ ٢بٔع٤ضبو

‌ ت٤ط٤سٔ

‌ ضبىجحبغ

ٝث

ٖاٛٙػ

٣ى٤

‌ ظا

‌ ٣ٌژ٤ٚ

‌ ٢بٞ

ٟٓٔ

‌ ت٤ط٤سٔ

‌توطض ضبىجحبغ

٣ٔ

‌ س٘اٛت

‌طث تٚبضل

‌ سطثبسح

‌ ك٤طعظا

‌ٝث‌شطٍ٘‌عٛ٘

‌ضبىجحبغ ط٥حأت

ٝتضاز

‌ سضبث .‌

٘آ‌طٍ٤ز‌عٛضٛٔ

ٝى

‌ ضز

‌ ضبٙو

ُٔاٛػ

ٟت س٤س ٣ث‌تٚبضل‌ٜسٙٙو

‌ سطثبسح‌ٝ٘بفطع

،

‌٣ى٤

٣خٙذ‌ُٔاٛػ‌ظا

ٖآ‌ٜسٙٙو سطثبسح‌ٝجتض‌٣ٙؼ٤‌،

‌٣سضطث

ٜسض

‌ صٞٚژپ‌ضز‌ٝو

‌ بٞ

٢

‌پ ٥ ط ٥

ٗ

‌ ض‌ٝتفطٌ‌ضبو‌ٝث‌طتٕو

ٜس

تسا .

‌ سطثبسح‌ٝجتض

‌ تسا‌ٝثطزت‌ٚ‌ٗس‌ط٥حأت‌تحت

؛‌

‌ٝجتض‌ ،ٝثطزت‌ ٚ‌ ٗس‌ ص٤اعفا‌ بث‌ ٝو‌ ٣ٙؼٔ‌ ٗ٤ا‌ ٝث

‌بمتضا‌ع٥٘‌سطثبسح

ٔ ٣

‌٤ سثب

؛‌

ُ٥ِز‌ٗ٥ٕٞ‌ٝث

،‌

َسٔ‌ضز

‌٢بٞ

ٓ٥ٕػت‌ٚ‌تٚبضل

‌٣ٍتسجٕٞ‌ُ٥ِز‌ٝث‌سطثبسح‌٢ط٥ٌ

ح‌ٝجتض‌زب٤ظ

ٓٞ‌ ُىطٔ‌ ٗس‌ٚ‌ٝثطزت‌ بث‌سطثبس

‌٣غذ

٣ٔ‌ زبز٤ا

‌ ًبجِبغ‌ ٚ‌ زٛض ا

بٞط٥غتٔ‌ ظ

‌ٝجتض‌ ٚ‌ ٗس‌ ٢

فطغ‌ سطثبسح

‌ ٣ٔ‌ طظ٘

‌ زٛض (

Alvesson‚ 2000‚

Svanberg & Öhman‚ 2016

.)

‌ طث

ٕٞ

٥

ٗ

،سبسا

‌ضز

سطثبسح‌ ٝجتض‌ طحا‌ طضبح‌ صٞٚژپ

ٚ‌ تٚبضل‌ طث ٢

‌ ٖٛٔظآ

ٜسض

‌ تسا

‌ ت‌ ضبٙو‌ ضز‌ ٝو

ٝؼسٛ

٘بجٔ

٣

‌ طجٞض ٢

ضبو ٤ تبٔع ٥ ه

‌ ضز

ٝغطػ

‌ سطثبسح ٣

‌عٛ٘‌ ٝث‌ ٝرٛت‌ ٚ

ضبىجحبغ‌ٝث‌شطٍ٘

،

ٝث

ٖاٛٙػ

‌ ضٚآٛ٘

٢

‌ا ٤

ٗ

ٚژپ صٞ

ٝث

‌ضبٕض

ٔ ٣

‌ زٚض .

بتساض‌ ٗ٥ٕٞ‌ ضز

َاؤس

‌ ٢بٞ

‌ ٣ّو

‌حطض‌ ٝث‌ صٞٚژپ

ط٤ظ س٘

:

‌ ت٤ط٤سٔ‌ ٢بٔع٤ضبو‌ ب٤آ

‌ ضبىجحبغ طث

‌تٚبضل

‌سطثبسح ك٤طعظا

‌ٖب٘آ‌ٗ٥ث‌٣٤بٙضآ ط٥حأت

‌ زضاز

؟

٤ضبو‌ ب٤آ

ٔع

‌ ت٤ط٤سٔ‌ ٢ب

‌ ضبىجحبغ طث

‌ٚ‌ شطٍ٘‌ عٛ٘

سطثبسح‌ت٥ٙٞش

‌ضبىجحبغ‌ٝث‌تجس٘

ط٥حأت

‌ زضاز

؟

سطثبسح‌ شطٍ٘‌ ب٤آ

‌ بغ‌ ٝث‌ تجس٘

‌ٖاع٥ٔ‌ ٚ‌ ضبىجح

‌٣٤بٙضآ

‌سطثبسح‌تٚبضل‌طث‌ٖب٘آ ط٥حأت

؟زضاز

‌ سطثبسح‌ ٝجتض‌ ب٤آ

‌ ت٤ٛٞ‌ ٚ

‌ ٚا ٣ٔ

‌طحا‌ س٘اٛت

٣خٙذ

‌٣ٙ٥ػ‌ تٚبضل‌ ٢بٞس٤سٟت‌ بث‌ ّٝثبمٔ‌ ضز‌ ٜسٙٙو سضبث‌ٝتضاز‌سطثبسح

؟

ٖبٔظبس

‌استثا‌:تسا‌حطض‌ٗ٤ا‌ٝث‌ٝٔازا‌ضز‌ِٝبمٔ‌٣ٞز

‌ ٚ‌٢طظ٘‌٣٘بجٔ

ٝ٥ضطف

‌ ٣ٔ‌ٖب٥ث‌بٞ

‌ ،سپس‌ .س٘ٛض

‌ٝٙ٥ط٥پ

ٚژپ

ٝئاضا‌ صٞ

‌ ٣ٔ

‌ ،ٖآ‌ ظا‌ سپ‌ ٚ‌ زٛض شٚض

‌٣سبٙض

ٖب٥ث‌ صٞٚژپ

‌ ٣ٔ

‌ .زٛض

،ٝٔازا‌ ضز

ُ٥ّحت

‌ ٢بٞ

‌ٚ‌ ٢ضبٔآ

ٝتفب٤

‌صٞٚژپ‌٢بٞ

حطغٔ

‌ ٣ٔ

‌ س٘ٛض

ٚ

‌٣٘ب٤بپ‌صرث‌ضز

ٝز٥ت٘‌ع٥٘

‌صٞٚژپ‌٢بٞزبٟٙط٥پ‌ٚ‌٢ط٥ٌ

ٗ٥٥جت

‌ ٣ٔ

‌ زٛض .

یزظن ینابم نیؾیپ و

ۀ ؼهوضپ

زثا راکبحاص تیزیذم یامشیراک طزباغح تیوه زب

و تواضق و

میمصت یزیگ

‌ٚ‌تسا‌٣٤بٙختسا‌ٝثشبر‌٢بٙؼٔ‌ٝث‌تغِ‌ضز‌بٔع٤ضبو

‌ٝث‌حلاغغا‌ضز

‌ه٤ ٣ٔ‌ٝتفٌ‌٣ػرض‌٣ٌژ٤ٚ

‌ٝو‌زٛض

‌ٖاطٍ٤ز‌ب٤‌زضاز‌ضٚبث‌ٖآ‌ٝث‌زطف‌زٛذ ٠ضبثضز

‌زبمتػا‌ ٚا

قٛف‌٢طجٞض‌تضسل‌ٝو‌س٘ضاز

ٜزبؼِا

‌زضاز‌٢ا

‌ٚ‌ٖب٥ئبضض(

‌،ٖاضبىٕٞ

1388 .)

‌ ضبو‌طجٞض ٤ تبٔع ٥ ه

‌ بث

‌ا ٤ زبز

ٍ٘ا ٥

ٜع

‌ ضز

ٙوضبو

،ٖب

٘آ‌ ٖزطوٛسٕٞ

،ٖب

‌ا ٤ زبز

‌ ث‌ ْبزس٘ا ٥

ٗ

‌ بضػا ٢

ٜٚطٌ

ٚ

‌ اعفا ٤ ص

‌ غت‌جػبث‌ٖب٘آ‌سف٘‌تعػ ٥٥

تاط

‌ سبسا ٣

ضز

ٖبٙوضبو

ٔ ٣

‌ زٛض

ٚ

ٔ ٣

‌ س٘اٛت

‌ زطف‌ ضبتفض‌ طث ٢

‌ٚ

ٞٚطٌ

٣

‌پ ٥

ٖاٚط

‌ حأت ٥ ضاصٌط

‌سضبث

‌،طپٟض‌٢ٛزِز(

1397

‌؛

٣م٥مح‌ ط٥ؼٔ

‌ ،ٖاضبىٕٞ‌ ٚ‌ زطف 1389

‌ ؛

Bass‚ 1985

؛‌

Choi & Mai-Dalton, 1999

‌ ؛

Conger &

Kanungo‚ 1987

‌؛

Dionne et al.‚ 2012:

‌؛

Dvir et

al.‚ 2002

‌؛

Schaubroeck et al.‚ 2007

‌؛

Shamir et

(8)

al.‚ 1993

‌؛

Walumbwa et al.‚ 2008

‌؛

Yorges et

al.‚ 1999

)

‌ . ط٥ٕض‌ ٚ‌ َٚبٞ

‌ ( 2005 )

‌ٖاطجٞض‌ س٘سمتؼٔ

(

ٖاط٤سٔ

)

‌ ٣ٔ‌٣غ٤اطض‌ضز‌ٖبٔظبس

ٖاٚط٥پ‌ضبتفض‌طث‌سٙ٘اٛت

ط٥حأت

‌ بث‌ٝو‌س٘ضاصٍث

‌بٟ٘آ

‌٣ى٤زع٘‌ظثاٚض‌ٚ‌سٙضبث‌بٙضآ

ٗ٥ث

‌ بٟ٘آ زٛرٚ

ٝتضاز

‌ سضبث

(Howell & Shamir,

2005)

.

‌ ٗ٤ا‌ ظا

ٝغم٘

‌ طظ٘

ضبوٚظبس

‌ ط٥حأت

‌٢بٔع٤ضبو

‌ ضبىجحبغ‌ ت٤ط٤سٔ

طث

ٓ٥ٕػت‌ ٚ‌ تٚبضل

‌٢ط٥ٌ

ٜژ٤ٚ‌ ت٥ٕٞا‌ سطثبسح

‌ ضاز‌ ٢ا .ز

‌ ٥٘بفتسا ب ن

‌ٚ

ٖاضبىٕٞ

‌ ( )2012

ٚ

‌ ٚ‌ يطج٘اٛسا

ٕٗٞٚا

‌ ( )2015

‌ ٖبسطثبسح‌ س٘سمتؼٔ

ز تس

ٓو

‌ يضعث‌ بث

‌ٗ٤طت

ٗ٥ث‌٣ى٤زع٘‌ظثاٚض‌ٚ‌س٘ضاز‌٣٤بٙضآ‌زٛذ‌ٖاضبىجحبغ

‌بٟ٘آ زضاز‌زٛرٚ

.‌

ا٤

ٗ

‌ عٛضٛٔ

‌ ظا

‌ ز ٤

ٜبٌس

‌ ضٛئت ٢

ٛٞ

٤ ت

ػبٕترا ٣

‌٘

٥ ع

‌ ضٛت ٥ ح

‌ ط٤صپ

‌ تسا

(Stefaniak et al.,

2012; Svanberg & Öhman, 2015)

ا‌سبسا‌طث‌.

٤

ٗ

ضٛئت ٢

،

ٛٞ

٤ ت

‌ ػبٕترا ٣

‌ زاطفا طعظا ٤ ك

ٝمجع

‌ سٙث ٢

‌ بٞ

٢

ػرض ٣

٘آ

ٝث‌ٖب تسز

ٔ ٣

‌آ ٤ س

ٚ

‌ طظ٘ظا

‌ تذبٙض ٣

‌ زٛذ

‌ اض

بث

‌ ز ٤

ٖاطٍ

ٜٚطٌ

‌ سٙث ٢

ٔ ٣

‌ سٙٙو

‌،٣ِّٟاسجػ(

1374 .)

‌ سث ٤

ٗ

بٕت‌زاطفا‌ٝو‌بٙؼٔ

٤

ُ

ٞٚطٌ‌بث‌س٘ضاز بٟ

٣٤

ٝتذبٙض

‌ س٘ٛض

ٝو

‌ شظضا

‌ بٞ

٢

ٜٚطٌ

‌ اطث ٢

ٖب٘آ

ٝثشبر

ٝتضاز

‌ سضبث

(

Alvesson‚ 2000

‌‚

Lachman & Aryanya‚ 1986

)

‌.

ٝتى٘

‌ ٝو‌ تسا‌ ٖآ‌ ٟٓٔ

ٛٞ

٤ ت ٤ ثب ٣

‌ طث

‌ شٚض

‌ سفت ٥ ط

تبػلاعا

‌ زاطفا

ٚ

ٕػت ٥

ٓ‌

ٌ ٥ ط ٢

‌ بٟ٘آ طحا

ٔ ٣

‌ زضاصٌ

(

Lembke & Wilson‚ 1998

)

ٚ

‌ طث

ٕٞ

٥

ٗ

‌ سبسا

،‌

ٖاضبىٕٞ‌ٚ‌يطج٘اٛسا

‌ ( )2017

‌ س٘زطو‌َلاستسا

‌سبساطث

ضٛئت ٢

ٛٞ

٤ ت

‌ ػبٕترا ٣

،

ٚ ٤

ٌژ ٣ بٞ

٢

‌ضبىجحبغ‌ظبذ

طجٞض‌تضسل‌ سٙ٘بٔ

٢

َٛحت طفآ ٤

ٗ

ٚا

ٝث متسٔ‌ضٛع ٥

ٓ

ٚ

غ ٥ متسٔط ٥

ٓ

ٔ ٣

‌ س٘اٛت عظا ط ٤ ك

‌ بٙضآ ٣٤

‌ (

ٛٞ

٤ ت

‌٤ ثب ٣

‌)

سطثبسح

‌ بث ضبىجحبغ

‌ تٚبضل‌ طث ػ

٥ٙ

٣

‌سطثبسح

حأت ٥ ط

‌ فٙٔ

٣

‌ ث‌ٝث‌ٚ‌سضبث‌ٝتضاز ٥

ٖب

‌ ز ٤ طٍ

،‌

تسز

ٓو

‌ طرث ٣

طجٞض‌ٖاٛت‌طحا‌ظا ٢

َٛحت طفآ ٤

ٗ

‌تٚبضل‌طث‌ضبىجحبغ

‌ سطثبسح طعظا

٤ ك

‌ بٙضآ ٣٤

‌ ضبىجحبغ‌ بث ا٤

زبز

ٔ ٣ زٛض

‌ (

Van-Knippenberg et al.‚ 2004

.)

ٙچٕٞ

٥

ٗ

‌ ئبث ط

( )2015

‌ سا

َلاست

‌ زطو

‌ سبساطث

٘بجٔ

٣

‌ طجٞض ٢

٘بٔظبس ٣

،‌

بٞضبتفض ٢

‌ ضبو ٤ تبٔع ٥ ه

‌ طجٞض

ٛٞ

٤ ت

‌ زاطفا

‌ اض

ٝث

‌ زٛرٚ

ٔ ٣

‌ زضٚآ

ٚ

ٛٞ

٤ ت

‌ سطثبسح

‌٘

٥ ع

‌ طث

‌ تٚبضل

ٚا

‌ ضاصٌطحا

تسا

Bauer, 2015)

)

‌ . ا٤

ٗ

‌ عٛضٛٔ

ٕٞا ٥ ت

ٚ ٤

ٜژ

‌ا ٢

زضاز

؛

ٖٛچ

‌ زاطفا

‌ اضاز ٢

ٛٞ

٤ ت

‌ بٞ

٢

‌ٚ‌سٙتسٞ‌ٌٖٛبٌ٘ٛ

اطض‌ضز ٤ ظ

‌ ظبذ

‌ تحت

‌ حأت ٥ ط

‌٤ ه

ٛٞ

٤ ت

‌ اطث ٢

َطتٙو

ضبتفض

‌ ضاطل

ٔ ٣

ٌ ٥ س٘ط

‌ (

Markus & Wurf‚ 1987

.)

ٗ٥ٙچٕٞ

،

‌پ

‌ ٚ‌ تاط ف

ٗٔط

‌ ( )2000

‌سبسحا‌ س٘سمتؼٔ

ٛٞ‌ ٚ‌ كّؼت ٤

ت ٤ ثب ٣

‌ بث

‌ سٔ

٤ ط ٤ ت

‌ ضبىجحبغ

‌ ترٛٔ

ٌٛس ٥ ط ٢

‌ ضز

‌ تٚبضل

ٔ ٣ زٛض

،

‌ بٞضٚبث‌طث ٢

‌سطثبسح

حأت ٥ ط

ٔ ٣

ٔ‌ جػبث‌ ٚ‌ زضاصٌ

٣

‌ سطثبسح‌ زٛض

‌ ٝث

‌غفبٙٔ

سٔ

٤ ط

‌ مح(‌ٖبٔظبس ٥

م ٣

‌توطض‌ٚ‌) ضبىجحبغ

‌ مح(

لٛ

٣

‌)

‌ٝرٛت سٙو

‌ ػرض‌غفبٙٔ‌اض‌ٖآ‌ٚ

٣

ٍث‌طظ٘‌ضز ٥

زط

‌ (

Pratt

& Foreman, 2000; DeAngelo‚ 1981‚ Van- Knippenberg‚ 2000)

‌.

طثبٙث ا٤

،ٗ

‌ بٙضآ ٣٤

‌ (

ٛٞ

٤ ت

‌٤ ثب ٣

‌)

ث‌زبٕتػا‌ترٛٔ‌ضبىجحبغ‌بث‌سطثبسح ٥

طتط

ٚ

‌ اعفا ٤ ص

‌ٖبٔظبس‌ٝث‌سطثبسح‌سٟؼت ٤ب

ٔ‌ضبىجحبغ‌طجٞض ٣

‌ٚ‌زٛض

‌تفِبرٔ

ٚا

‌ غ‌تبٔاسلا‌بث ٥

ط

‌ للاذا ٣

‌ اض

‌ صٞبو

ٔ ٣ سٞز

؛‌

ضز ت٘

٥

ٝز

،

ٔ ٣ ث‌تضبسر‌جػبث‌س٘اٛت ٥

طتط

‌ جحبغ

‌ضز‌ضبى

بٞضبتفض‌ةبىتضا ٢

‌ غ ٥ ط

‌ للاذا ٣

‌زٛض (

Ashforth et al.‚

2008‚ Haslam & Ellemers‚ 2005

.)

زٛرٚ‌بث

ٗ٤ا

،

ٖاضبىٕٞ‌ ٚ‌ِٚٛ

‌ ( )1996

‌ٚ

ٚز ٤ ط

‌ٚ

ٖاضبىٕٞ

‌ ( )2002

‌ تح‌ س٘سمتؼٔ

٣

‌ ت‌ طٌا ضٛئ ٢

ٛٞ

٤ ت

ػبٕترا ٣

ٝتفطٌ‌طظ٘‌ضز

‌ زٛط٘

،

‌ ضبو ٤ بٔع ٢

ٔ‌ضبىجحبغ ٣

‌ بث‌ ظجتطٔ‌ زاطفا‌ ضبتفض‌ طث‌ س٘اٛت توطض

‌ ضبىجحبغ

‌طحا

زضاصٍث

(Lowe et al., 1996; Dvir et al.,

2000)

. ضز

ٕٞ

٥

ٗ

‌ بتساض

َٚبٞ

ٚ

ٕض ٥ ط

‌ ( )2005

‌س٘سمتؼٔ

طجٞض‌طحا ٢

‌ ضبو ٤ تبٔع ٥ ه

‌ٖبٔظبس‌بث‌ظجتطٔ‌زاطفا‌ضبتفض‌طث

ٔ ٣ طع‌ ٚز‌ ظا‌ س٘اٛت ٤

ك

‌ تضٛغ

ٌ ٥ زط

‌ : ٤ ى ٣

‌ طعظا ٤ ك

ضبو ٤ بٔع ٢

‌ سٔ(‌طجٞض‌عرض ٤

ط ٤ ت

ٖبٔظبس ز‌ٚ‌) ٤ طٍ

٢

(9)

طعظا ٤ ك

ٛٞ

٤ ت

٘بٔظبس ٣

‌ )ضبىجحبغ(

(Howell &

Shamir, 2005)

.‌

ث ط ض ٣س

‌ ٣٘بجٔ

‌ طٛثطٔ

ٝث

‌ ٣٤بٙضآ

‌ سطثبسح

‌ بث

ضبىجحبغ

‌ سبساطث

‌ ٢ضٛئت

‌ ضٛثعٔ

ٖبط٘

‌ ٣ٔ

‌ سٞز

تبحلاغغا

‌ ٢طٍ٤ز

‌ ع٥٘

‌ ٢اطث

ٗ٥٥جت

ٗ٤ا

‌ ط٥غتٔ

‌ ضز

صٞٚژپ ٢بٞ

‌ ٣ّذاز

ٚ

‌ ٣رضبذ

ٝث

‌ ضبو

ٝتفطٌ

ٜسض

تسا

؛

‌ سٙ٘بٔ

‌ ت٤ٛٞ

‌ ٣ثب٤

‌ بث

‌ ضبىجحبغ

،1

‌ ظثاٚض

ٝ٘بٕ٥ٕغ

بث

‌ ضبىجحبغ

ٚ

‌ ضبىجحبغ‌ بث‌ ٣٤بٙضآ

2

‌ ،بپزبث(

1398

‌؛

‌،بتسا‌ٚ‌بپزبث 1400

‌؛

Svanberg & Öhman‚ 2015

.)

٣ٔ‌ٜضبضا‌ْٟٛفٔ‌ه٤‌ٝث‌تبحلاغغا‌ٗ٤ا‌ٕٝٞ

‌ و

ٙ

‌ٖآ‌ٚ‌سٙ

‌ٝث‌سطثبسح‌كّؼت‌سبسحا ضبىجحبغ

‌٣فّترٔ‌ُ٤لاز‌ٝث

‌ ٢سػت‌ ٜضٚز‌ سٙ٘بٔ

لاٛع

‌ ٣٘

سطثبسح

‌ ، ٣ٌژ٤ٚ

‌ ٢بٞ

ظبذ

‌ ضبىجحبغ

‌ سٙ٘بٔ

‌ ٢طجٞض

َٛحت

‌آ

‌ضبىجحبغ‌ٗ٤طف

ضبىجحبغ‌ ٢بٔع٤ضبو‌ ٚ

،

‌ٝث‌ سطثبسح‌ ٣ِبٔ‌ ٣ٍتسثاٚ

بغ جح .تسا‌ٖآ‌سٙ٘بٔ‌ٚ‌يضعث‌ٖاضبى

ضز

‌ سٙ٤آطف

‌ ٣سطثبسح

،

ٖبسطثبسح

‌ٖاضبىجحبغ‌ بث

‌زٛذ ٠ضبثضز

‌ ٣ٔ‌ٜطواصٔ‌٣ِبٔ‌٢طٍضضاعٌ

‌سٙٙو (

Beattie

et al.‚ 2004

.)

ٞ‌س٤بث‌غلاٚضز ٢ضبىٕ

‌ٖب٘آ‌ٗ٥ث‌ْظلا‌٢بٞ

ٝز٥ت٘‌ ٣ٙؼ٤‌ ٣٤بٟ٘‌ فسٞ‌ ٝث‌ ٣ثب٥تسز‌ ٢اطث

‌ٚ‌ ٢ط٥ٌ

زط٥ٌ‌تضٛغ‌سطثبسح‌طظ٘ضبٟظا .‌

ضٛظٙٔ‌ٗ٥ٕٞ‌ٝث

،‌

‌ضز

ٜس٘ظبس‌ ظثاٚض‌ ٣سطثبسح‌ سٙ٤آطف

‌ ٣ٔ‌ ُىض‌ ٢ا

‌بت‌ زط٥ٌ

س٘اٛتث‌ سطثبسح

‌اض‌ ظب٥٘‌ زضٛٔ‌ نضاسٔ‌ ٚ‌ سٞاٛض

غٕر

‌ سبساطث‌ سپس‌ ٚ‌ سٙو‌ ٢ضٚآ

‌ بٟ٘آ

‌ٚ‌ تٚبضل

ٓ٥ٕػت

‌سٙو‌٢ط٥ٌ

(

Gibbins et al.‚ 2010

.)

‌ ضز

‌٢زضاٛٔ

فلاتذا‌ٝو

‌ طظ٘

ٝث‌ضبىجحبغ‌ت٤ط٤سٔ‌ٚ‌سطثبسح‌ٗ٥ث

‌‌

٣ٔ‌ زٛرٚ

‌ زضاز‌ زٛرٚ‌ صِبچ‌ ٚ‌ ْبٟثا‌ ٚ‌ س٤آ (

ٝث

‌ضٛع

،َبخٔ

‌ ٠ضبثضز

‌ ٣لٛمح‌ ٢ٚبػز‌ ٢بطفا‌ ٜٛح٘

،

‌ ٣ٞسث

‌٢بٞ

٣ِبٕتحا

،

‌ نٛىطٔ‌ تبجِبغٔ

ٖآ‌ سٙ٘بٔ‌ ٚ‌ َٛغِٛا )

‌ٚ

ضلبٙتٔ‌ سٞاٛض ٣

‌ ٠ضبثضز

‌ زضاز‌ زٛرٚ‌ زاس٤ٚض‌ ٖآ

،‌

ل ٣ٔ‌سطثبسح‌تٚبض

‌تحت‌س٘اٛت ط٥حأت

‌ت٤ط٤سٔ‌شٛف٘

‌ضبىجحبغ

‌ه٥تبٔع٤ضبو‌٢طجٞض‌ٚ

ٚا

‌زط٥ٌ‌ضاطل (

House

et al.‚ 1991

).

ٝتى٘

‌ ضٛذضز

‌طٌا‌ ٝو‌ تسا‌ ٖآ‌ ٝرٛت

سطثبسح

‌ تحت ط٥حأت

‌ضبىجحبغ‌ ت٤ط٤سٔ‌ ٢بٔع٤ضبو زط٥ٌ‌ضاطل

،‌

‌ه٥تبٔع٤ضبو‌طجٞض‌تبػلاعا‌ٚ‌بػزا‌ٝث‌تجس٘

(

‌ ت٤ط٤سٔ

ضبىجحبغ )

‌ ا‌ ٚ‌ زبٕتػا‌ سح

‌ٖبط٘‌ ْاطتح

٣ٔ

‌ سٞز (

Podsakoff et al.‚ 1990

).

‌ أتٔ

‌ٗ٤ا‌ ٝ٘بفس

عٛضٛٔ

،

ٝفطح‌ س٤زطت‌ ٚ‌ هض

‌ ٢ا

‌ظا‌ ٝو‌ اض‌ سطثبسح

٣ٌژ٤ٚ

‌ سطثبسح‌ ٢ضٚطض‌ ٢بٞ

‌ تسا‌ ُمتسٔ

،

‌ٗ٥ث‌ ظا

٣ٔ

‌ زطث (

Hurtt‚ 2010

.)

‌ ٗ٤ا

‌ عٛضٛٔ

‌٢بٔع٤ضبو‌ ٝو

‌ ت٤ط٤سٔ

‌ ضبىجحبغ

‌ ٢طجٞض‌ ٣٘بجٔ‌ سبساطث (

٣٘بٔظبس

‌)

٣ٔ

ٝث‌ س٘اٛت

ٓ٥متسٔ‌ ضٛع

‌ ط٥غ‌ ٚ

ٓ٥متسٔ

‌ طث

‌ طف‌ ُو آ

‌سٙ٤

‌٣سطثبسح ط٥حأت

‌ زضاصٍث

،‌

زبؼثا

ٜزطتسٌ

‌ا ٢

‌ اس٥پ

‌ ٣ٔ

‌ سٙو

ٚ

٣ٔ

‌ س٘اٛت

‌ طث ت٥ٙٞش

،

‌ شطٍ٘

ٚ

‌ ضبتفض

‌ سطثبسح

‌ ط٥حأت

زضاصٍث

ٚ

‌ ضز

ٖبٔظ

‌ زبمؼ٘ا

‌ زازضاطل

‌ ٣سطثبسح

،‌

غٕر

‌ ٢ضٚآ

‌ سٞاٛض

،

‌ ٣ثب٤ظضا

،سٞاٛض

‌ شط٤صپ

‌،سٞاٛض

‌ ٗ٤ٚست ٢ژتاطتسا

‌ ٢ٛزتسر

‌ سٞاٛض

ٚ

‌ تٚبضل

‌ ٣٤بٟ٘

٣ٔ

‌ س٘اٛت

‌طث ٣سطثبسح

‌ ط٥حأت سضبث‌ضاصٌ

‌ (

Walumbwa

& Hartnel‚ 2011

.)

ٖب٥ث‌ تِبغٔ‌ ٝث‌ ٝرٛت‌ بث

ٜسض

،‌

‌ ٢بٔع٤ضبو

‌ ٖآ‌ ت٤ط٤سٔ‌ ٚ‌ ضبىجحبغ ك٤طعظا

ضبوٚظبس

‌فّترٔ‌٢بٞ

‌سطثبسح‌تٚبضل‌طث ط٥حأت

‌ زضاز

؛‌

‌ٖاع٥ٔ‌بٔا ط٥حأت

‌ٓ٥متسٔ

ٚ

ٓ٥متسٔط٥غ

ٖآ

‌ ك٤طعظا

‌ ٣٤بٙضآ

بث

‌ ضبىجحبغ

‌ طث

‌ ٣ث

‌ ٣فطع

‌ ضز

‌ تٚبضل

‌ سطثبسح

ٝث

سضطث ٣

‌ ظب٥٘

‌ زضاز

ٝو

‌ ضز

ٝث‌طضبح‌صٞٚژپ

‌ ذ‌ضٛع

‌ظب

٣ٔ‌ ٖٛٔظآ

ٛض

‌ .ز ت ث‌ صٞٚژپ‌ ٗ٤ا‌ عوطٕ

‌ ط

‌ ٖٛٔظآ ط٥حأت

‌سطثبسح‌ تٚبضل‌ طث‌ ضبىجحبغ‌ ت٤ط٤سٔ‌ ٢بٔع٤ضبو ك٤طعظا

‌ ت٤بٕح‌شطٍ٘‌ٚ‌سطثبسح‌ت٤ٛٞ

‌٣

ٚا

‌.تسا

ا٤ زبز

ُٔبؼت

ٚ

‌ ظثاٚض

ٜس٘ظبس

‌ث ٥

ٗ

‌ سطثبسح

ٚ

ضبىجحبغ

‌ اطث ٢

ْبز٘ا

‌ سطثبسح ٣

‌ سٔآضبو

ٚ

‌ طحؤٔ

ضٚطض ٢

‌ تسا

؛

‌ طث‌ بٔا سبسا

‌ ضٛئت ٢

ٛٞ

٤ ت

‌ ػبٕترا ٣

غثاٚض‌ تسا‌ ٗىٕٔ

٣

‌ث ٥

ٗ

‌ سٔ‌ ٚ‌ سطثبسح ٤

ط ٤ ت

ضبىجحبغ

ٍث‌ ُىض ٥

زط

‌ ػ‌ طث‌ ٝو ٥ٙ

٥ ت

‌ ضز تٚبضل

ت‌ سطثبسح أح

٥ ط

‌ فٙٔ

٣

ٝتضاز

‌ سضبث .

‌ظثاٚض‌ غلاٚضز

ٕغ ٥

ٝ٘بٕ

‌ ث‌ ٚ ٥ ص

‌ ظا

‌ سح

‌ث ٥

ٗ

‌ سطثبسح

ٚ

‌ سٔ

٤ ط ٤ ت

ضبىجحبغ

‌ بٙضآ(

٣٤

ٔ‌ جػبث‌ ) ٣

ٛٞ‌ سطثبسح‌ زٛض ٤

ت

جحبغ

ٍث‌ زٛذ‌ ٝث‌ اض‌ ضبى ٥

زط

ٚ

‌ ٣ث

‌ ٣فطع

‌تٚبضل‌ ضز

ٝضسذ‌ سطثبسح ضاز

‌ زٛض

‌ (

Bauer‚ 2015

.)

‌ اطثبٙث ٤

،ٗ

(10)

ٔ‌ ضبظت٘ا ٣ زٚض

‌ بٙضآ ٣٤

‌ث ٥

ٗ

‌طث‌ ضبىجحبغ‌ ٚ‌ سطثبسح

ػ‌ تٚبضل ٥ٙ

٣

‌ حأت‌ سطثبسح ٥

ط

‌ فٙٔ

٣

‌.سضبث‌ ٝتضاز

ٗ٥ٙچٕٞ

،

‌ سطثبسح‌ٝفسّف‌ٖٛچ ٣

‌ٝو‌تسا‌ٖآ‌ُمتسٔ

آطف ٤ سٙ

‌ سطثبسح ٣

ِبٔ

٣

ٝث

‌ تضٛغ

‌ صرثطحا‌ ٚ‌ اضبو

ٚ

ٝث

‌ ضٛظٙٔ

ٞزضبجتػا ٣

ٝث

‌ تضٛغ بٞ

٢

ِبٔ

٣

‌ٚ‌ زٛض‌ ْبز٘ا

‌ٖآ‌ٝٔظلا بػض

٤ ت

‌ بٞزضاس٘بتسا‌ٚ‌َٛغا ٢

‌ سطثبسح ٣

‌ٚ

ٙچٕٞ

٥

ٗ

‌آ ٥٤

ٗ

‌ ضبتفض

ٝفطح

‌ا ٢

،تسا

‌ تبسسؤٔ

سطثبسح ٣

‌ فاسٞا

٘بٔظبس ٣

‌ زٛذ

‌ اض

‌ ضز

‌ا ٤

ٗ

‌ ةٛچضبچ

طؼت ٤ ف

ٚ

ٝئاضا

ٔ ٣ سٙٙو

؛

‌ اطثبٙث ٤

،ٗ

‌ سطثبسح

ُمتسٔ

ٔ‌ ٝث‌ سٟؼتٔ‌ اض‌ زٛذ ؤ

سس ١

‌ سطثبسح ٣

‌ )ٖبٔظبس(

زٛذ

ٔ ٣

‌ س٘از .

‌ بساطث ضٛئت‌ س ٢

ٛٞ

٤ ت

‌ ػبٕترا ٣

،

‌ا ٤

ٗ

ٔ‌ جػبث‌ عٛضٛٔ

٣

‌ زٛض

‌سطثبسح‌ ضبتفض‌ ٚ‌ شطٍ٘

ت‌تحت أح ٥ ط

ٔ‌فاسٞا ؤ سطثبسح‌ٝسس ٣

‌ سٔ‌ٚ

٤ ط ٤ ت

ٖآ

ضاطل

ٌ ٥ زط

‌ بٞزضاس٘بتسا‌ بث‌ ٝو ٢

‌ ث‌ تٚبضل(‌ ٝفطح ٣

ٝ٘بفطع

‌) تمثبغٔ

‌ زضاز

‌،بپزبث(

1398 .)

‌ اطثبٙث ٤

ٗ

،

‌ضبظت٘ا

ٔ ٣

‌ زٚض

ٛٞ

٤ ت

ّغض ٣

‌ سطثبسح

‌ طث

‌ ػ‌تٚبضل ٥ٙ

٣

ٚا

تأ ح٥ ط

‌ تجخٔ

‌ از

ٝتض

‌ سضبث .‌

‌،سبسا‌ٗ٤ا‌طث

ٝس

‌ٝث‌ٝ٥ضطف

٣ٔ‌ٖب٥ث‌ط٤ظ‌حطض

‌ :زٛض

ف

َٚا‌ ٝ٥ضط :

‌ ت٤ط٤سٔ‌ ٢بٔع٤ضبو جحبغ

‌طث‌ ضبى

‌ ضبىجحبغ‌ بث‌ سطثبسح‌ ٣٤بٙضآ‌ ٖاع٥ٔ

ط٥حأت

‌تجخٔ

زضاز .

ٝ٥ضطف

ْٚز :

‌ ٣٤بٙضآ سطثبسح

‌ بث

‌ ضبىجحبغ

‌ طث

تٚبضل

‌٣ٙ٥ػ

‌سطثبسح ط٥حأت

‌ ٣فٙٔ

‌ زضاز .

ٝ٥ضطف

ْٛس :

ٞ

‌ ت٤ٛ

٣ّغض

‌ سطثبسح طث

‌تٚبضل ػ

‌٣ٙ٥

‌سطثبسح ط٥حأت

‌ تجخٔ

‌ .زضاز

زثا راکبحاص تیزیذم یامشیراک ػزگن زب

راکبحاص هب تبغن طزباغح یتیامح

ٖبٕٞ

‌ت٤ط٤سٔ‌ ٢بٔع٤ضبو‌ سض‌ ٖب٥ث‌ ًلاجل‌ ٝو‌ ضٛع

ضبىجحبغ

‌ ٣ٔ

‌ س٘اٛت ك٤طعظا

‌ٗ٥ث‌ زٛرٛٔ‌ ظثاٚض

ضبىجحبغ

‌ سطثبسح‌ ٚ طث

‌ سطثبسح‌ ضبتفض ط٥حأت

زضاصٍث .

‌ ط٥ٕض‌ ٚ‌ سٚبٞ

‌ ( )2005

‌٢طجٞض‌ س٘سمتؼٔ

ٝػٕٛزٔ‌ ه٥تبٔع٤ضبو

‌ٝو‌ تسا‌ ٣٤بٞضبتفض‌ ظا‌ ٢ا

٣ٔ

‌ ت٥ٙٞش‌ طث‌ س٘اٛت

،

‌ ع٥٘‌ زاطفا‌ شطٍ٘‌ ٚ‌ طىفت ط٥حأت

‌ سضبث‌ ٝتضاز

.

‌ ت٤ط٤سٔ‌ ٢بٔع٤ضبو‌ غلاٚضز ضبىجحبغ

٣ٔ

‌٢بٞبػزا‌ ٝث‌ تجس٘‌ سطثبسح‌ ٜبٌس٤ز‌ س٘اٛت

‌ زضاٛٔ‌ ضز‌ ضبىجحبغ صِبچ‌ ٚ‌ ْبٟثا

‌ط٥٥غت‌ اض‌ ع٥ٍ٘اطث

سٞز

(Howell & Shamir, 2005)

.‌

‌ٖآ‌ت٥ؼلاٚ

‌تسا

٣ٌژ٤ٚ‌ ٝو

‌ ت٤ط٤سٔ‌ ٢بٞ

ضبىجحبغ

‌ ٣ٔ

‌عٛ٘‌ طث‌ س٘اٛت

‌طىفت‌ٚ‌شطٍ٘

سطثبسح

‌شٛف٘

‌٢طجٞض‌٣٘بجٔ‌ٚ‌سٙو

ف٘‌ ٢اطث‌ ٣ت٤زٚسحٔ‌ چ٥ٞ‌ ٣٘بٔظبس

‌طث‌ ضبىجحبغ‌ شٛ

ٝث‌ ٝو‌ ٢زاطفا‌ شطٍ٘

‌ٖآ‌ ْاسرتسا‌ ضز‌ ٣ٕسض‌ ضٛع

‌٣٘بٔظبس سٙتس٥٘

،

‌تسا‌ٝتفطٍ٘‌طظ٘‌ضز

‌،بتسا‌ٚ‌بپزبث(

‚1400

Savaberg & Öhman‚ 2017

.)

‌ ٥ٙپ

‌ٚ‌ٖٛتٍٙ

ٖاضبىٕٞ

‌ ( )2017

‌ ضطٍ٘‌ س٘سمتؼٔ

٣

‌سطثبسح‌ ٝو

‌ٝث‌تجس٘

ضبىجحبغ

‌ زضاز‌ٖآ‌ت٤ط٤سٔ‌ٚ

،

‌تٚبضل‌طث

‌ سطثبسح ط٥حأت

‌ ٣ٔ

‌ زضاصٌ

(Pennington et al.,

2017)

.

‌ٝث‌ تجس٘‌ سطثبسح‌ ٣ت٤بٕح‌ شطٍ٘

جحبغ

ٝ٤ٚض‌ ظا‌ ت٤بٕح‌ ٝث‌ ُ٤بٕت‌ ٖاع٥ٔ‌ ضبى

‌٢بٞ

‌ ةّٛغٔ‌ ٢ضاسثبسح جحبغ

‌ ضبى

‌اض‌ ْبٟثا‌ ظ٤اطض‌ ضز

٣ٔ‌ٖبط٘

‌زضاز‌٣ٙٞش‌ٝجٙر‌ٚ‌سٞز (

Mason & Levy‚

2001‚ Pinsher et al.‚ 2009

.)

‌ طٍ٤ز‌ ٖب٥ث‌ ٝث

،

‌ ضز

‌ضلبٙتٔ‌سٞاٛض‌زٛرٚ‌ٚ‌ْبٟثا‌ظ٤اطض (

ٝث

،َبخٔ‌ضٛع

‌٢ٚبػز‌ ٝث‌ طٛثطٔ‌ ٣ِبٕتحا‌ ٣ٞسث‌ ٢بطفا‌ ٚ‌ تجح ٣لٛمح )

‌ تحت‌ سطثبسح‌ ت٥ٙٞش ط٥حأت

‌٣تبػلاعا

‌ ضاطل ٣ٔ

تسا‌ ضبىجحبغ‌ ت٤ط٤سٔ‌ ةّٛغٔ‌ ٝو‌ زط٥ٌ

.‌

ٚ‌ بپزبث

‌ ٖاضبىٕٞ

( 1398 )

‌ زطو‌ َلاستسا س٘

‌ٖاع٥ٔ

‌ ظا‌ ت٤بٕح ضبىجحبغ

‌ حاطٔ‌ ٕٝٞ‌ طث

‌ تٚبضل‌ ُ

‌ٚ

ٓ٥ٕػت

ٌ

‌ ٢ط٥ ط٥حأت

‌ ٣ٔ

ٝث‌ ٚ‌ زضاصٌ

‌طحا‌ ٣ثطزت‌ ضٛع

سطثبسح‌ ٣ت٤بٕح‌ شطٍ٘

‌ ٝ٥ِٚا‌ تٚبضل‌ طث

ٚا

‌ٚ

٢ژتاطتسا

‌ اض‌ سٞاٛض‌ ٢ٛزتسر ضطث

‌ ٚ‌ ٣س س٥٤أت

س٘زطو .

‌ زبمتػا‌ ٝث

،ٖب٘آ

‌سٙ٤آطف‌ ٣سطثبسح‌ تب٥ّٕػ

غٕر

‌ سٞاٛض‌ ٢ضٚآ

،

‌ سٞاٛض‌ ٣ثب٤ظضا

،

ٖظٚ

‌ٝث‌ ٣ٞز

سٞاٛض

،‌

‌٣٤بٟ٘‌ٓ٥ٕػت‌ٚ‌سٞاٛض‌٢ٛزتسر‌٢ژتاطتسا ضز‌اض‌سطثبسح

‌ طث

‌ ٣ٔ

‌ زط٥ٌ

.‌

ٖٛتٍٙ٥ٙپ

ٖاضبىٕٞ‌ ٚ

‌ ( )2017

ٝث

‌شطٍ٘‌ ٣ّو‌ ضٛع

لابث‌حغس‌ٝث‌اض‌٣سطثبسح‌٣ت٤بٕح

،

‌ ٣ث‌ٚ‌ٗ٥٤بپ

‌ٝ٘بفطع

Gambar

Table  1:  A  summary  of  the  evaluation  results  of  the  structural  model  of  the  research
Figure 1. The effect of the employer's  characteristics on the auditor's attitude and the
Figure 2. Conceptual model of the effect of the charisma of the owner's management and the auditor's rating on  the auditor's objective judgment
Table 1. Descriptive statistics
+5

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