بررسی تأثیر باورهای سقف شیشه‌ای حسابرسان زن بر قصد ترک مؤسسه حسابرسی: نقش متغیر میانجی توانمندی روانشناختی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری،دانشکده ادبیات و علوم انسانی،دانشگاه جهرم،جهرم،ایران

2 استادیار گروه حسابداری، دانشکده علوم اداری و اقتصاد،دانشگاه اصفهان ، اصفهان، ایران

10.22099/jaa.2022.42826.2214

چکیده

اصطلاح سقف شیشه‌ای بیانگر موانع مصنوعی نامرئی است که توسط تعصبات نگرشی و سازمانی شکل می‌گیرد و زنان را از سمت‌های اجرایی ارشد باز می‌دارد. هدف این پژوهش، بررسی تأثیر باورهای سقف شیشه‌ای حسابرسان زن بر قصد ترک مؤسسه حسابرسی با در نظر گرفتن نقش متغیر میانجی توانمندی روانشناختی است. این مطالعه یک پژوهش توصیفی و از نوع همبستگی است و جامعه آماری این پژوهش را حسابرسان زن شاغل در مؤسسات عضو جامعه حسابداران رسمی از رده کمک حسابرس تا شریک تشکیل می‌دهند. اطلاعات مورد نیاز این پژوهش از طریق تکمیل پرسشنامه توسط 116 نفر از حسابرسان زن در سال 1400 جمع‌آوری شده است. در این پژوهش به منظور سنجش باورهای سقف شیشه‌ای از سازه‌های انکار، انعطاف‌پذیری، کناره‌گیری و پذیرش و به منظور آزمون فرضیه‌ها از مدل‌سازی معادلات ساختاری به روش کمترین مربعات جزئی استفاده شده است. نتایج حاصل از آزمون فرضیه‌ها با بهره‌گیری از نرم‌افزارSmartPLS نسخه 3 بیانگر تأثیر مثبت و معنادار سازه‌های انکار و انعطاف‌پذیری و تأثیر منفی و معنادار سازه پذیرش بر توانمندی روانشناختی حسابرسان زن بود. همچنین نتایج پژوهش نشان داد که سازه‌های انکار و انعطاف‌پذیری به واسطه سازه توانمندی روانشناختی بر قصد ترک مؤسسه حسابرسی تأثیر دارند، اما تأثیر غیرمستقیم سازه‌های کناره‌گیری و پذیرش بر قصد ترک مؤسسه حسابرسی معنادار نیستند. از این رو، بخشی از تمایل بالاتر حسابرسان زن برای ترک مؤسسات حسابرسی نسبت به حسابرسان مرد را می‌توان به باورهای سقف شیشه‌ای نسبت داد.

کلیدواژه‌ها

عنوان مقاله [English]

Investigating the Effect of Female Auditors’ Glass Ceiling Beliefs on Tenure Intentions: The Mediating Variable Role of Psychological Empowerment

نویسندگان [English]

  • Fahime Ebrahimi 1
  • Amin Rostami 2
1 Assistant Professor, Jahrom University, Jahrom, Iran
2 Assistant Professor of Accounting, University of Isfahan, Isfahan, Iran
چکیده [English]

Introduction
Empirical evidence suggests the existence of a glass ceiling in the accounting profession. Glass ceiling beliefs in women have important effects on career outcomes such as job satisfaction, organizational commitment, and turnover intentions. That is, to the extent that women believe that there is a glass ceiling, their commitment to the workplace diminishes and they lose their motivation to upgrade their empowerment, which can lead to turnover intentions (Cohen et al., 2020). Glass ceiling beliefs can be so strong that women leave the institution even before they hit the glass ceiling (Lupu, 2012). However, leaving the organization is one of the most costly events that occur in auditing firms and makes the firm incur high tangible and intangible costs (Ganji and Arab Mazar Yazdi, 2021).
Accordingly, the aim of this study is to investigate the effect of female auditors’ glass ceiling beliefs on turnover intentions by considering the mediating role of psychological empowerment.
 
 Research Hypotheses
In this research, based on the theoretical foundations and previous research, the following hypotheses are presented:
H1: Denial has a positive and significant effect on the psychological empowerment of female auditors.
H2: Resilience has a positive and significant effect on the psychological empowerment of female auditors.
H3: Resignation has a negative and significant effect on the psychological empowerment of female auditors.
H4: Acceptance has a negative and significant effect on the psychological empowerment of female auditors.
H5: Psychological empowerment of female auditors has a negative and significant effect on tenure intentions.
H6: Psychological empowerment mediates the relationship between denial and tenure intentions.
H7: Psychological empowerment mediates the relationship between resilience and tenure intentions.
H8: Psychological empowerment mediates the relationship between resignation and tenure intentions.
H 9: Psychological empowerment mediates the relationship between acceptance and tenure intentions.
 
 Methods
A structured questionnaire was used to gather the data for this study. The statistical population of the study consists of female auditors working in member institutions of the Iranian Association of Certified Public Accountants (IACPA). Out of the more than 400 online questionnaires that were sent out, 116 usable responses were returned.
The questionnaire contained two sections. Section A consisted of questions to gain demographic information about the respondents, such as organizational position, work experience, marital status, and age. Section B contained questions related to glass ceiling beliefs, psychological empowerment, and tenure intentions. In order to measure the constructs of denial, resilience, resignation, and acceptance, which are considered as components of glass ceiling beliefs, Smith et al.'s Career Path Survey (2012) was used. Tenure intentions were measured by four items that were adapted from Dalton et al. (2014) and Gim and Ramayah (2020). Finally, psychological empowerment was measured using a six-item questionnaire adopted from Spritzer (1995). In this study, hypotheses testing was conducted by using SmartPLS 3.
 Results
This study evaluated the structural model by examining the significance of path coefficients, effect size ( ), coefficient of determination ( ), and variance inflation factor (VIF). It was found H1 was supported, indicating that denial maintains a positive and significant effect on the psychological empowerment of female auditors (b= 0.230, t= 2.219, p= 0.027,  0.042). Resilience also has a significant positive influence on the psychological empowerment of female auditors (b= 0.256, t= 2.337, p= 0.020,  0.070), thus H2 was supported. The results revealed that resignation has no significant effect on the psychological empowerment of female auditors (b= -0.134, t= 1.136, p= 0.256,  0.014), indicating no support for H3. As for H4, in which it was hypothesized that acceptance would have a negative influence on the psychological empowerment of female auditors, the results showed a significant and negative relationship (b = -0.247, t = 2.279, p= 0.023,  0.076). Therefore, H4 was supported. In regards to H5, in which it was hypothesized that psychological empowerment would negatively influence tenure intention, the results also supported this relationship (b= -0.465, t= 5.324, p= 0.000,  0.276).
Also, this study examined the mediating effects of psychological empowerment on the relationships between the four elements of the glass ceiling beliefs and turnover intentions. The findings reveal that there is an indirect mediation (full mediation) effect of psychological empowerment on the relationship between denial (b = -0.107, t = 2.065, p= 0.039) and turnover intentions. Therefore, H6 was supported. There is an indirect mediation effect on the relationship between the resilience (b = -0.119, t = 1.964, p= 0.050) and turnover intentions, thus H7 was supported. The results of testing the eighth and ninth hypotheses indicate that constructs of resignation (b = 0.062, t = 1.189, p= 0.235) and acceptance (b = 0.115, t = 1.757, p= 0.080) due to psychological empowerment do not have a significant effect on turnover intentions. Thus, H8 and H9 were not supported.
 
 Discussion and Conclusion
The aim of the present study was to investigate the effect of female auditors' glass ceiling beliefs on turnover intentions by considering the mediating variable role of psychological empowerment. In order to achieve this goal, nine hypotheses were proposed. The results of testing the hypotheses indicate the positive and significant effect of denial and resilience and the negative and significant effect of acceptance on the psychological empowerment of female auditors. The results also show that the constructs of denial and resilience through the construct of psychological empowerment have an effect on the turnover intentions, but the indirect effect of resignation and acceptance on the turnover intentions is not significant.
The results of this study indicate that part of the higher tendency of female auditors to leave auditing firms than male auditors can be attributed to the beliefs of the glass ceiling. The results of this study show that it is important to pay attention to the beliefs of glass ceiling and create solutions to reduce these beliefs in order to optimally manage human resources.
 
Keywords: Glass Ceiling Beliefs, Psychological Empowerment, Turnover Intentions, Female Auditors.
 
 
 

کلیدواژه‌ها [English]

  • Glass Ceiling Beliefs
  • Psychological Empowerment
  • Turnover Intentions
  • Female Auditors

مراجع

منابع
الف. فارسی
اللهیاری، فاطمه؛ بیاتی، هادی؛ سجادی، سید نصراله؛ گودرزی، محمود و دوست قهفرخی، علی (1394). نقش سقف شیشه‌ای بر وضعیت توانمندی زنان در سازمان ورزش شهرداری تهران. پژوهش‌های کاربردی در مدیریت ورزشی, 4(1)، 69-59.
دیباکیا، پریا؛ بنی مهد، بهمن؛ شکری چشمه سبزی، اعظم و مرادزاده فرد، مهدی. (1400). نقش تعدیل‌گر جنسیت بر رابطه رشد اخلاقی حسابداران و تمایل به گزارش تخلفات مالی. پیشرفت‌های حسابداری، 13(1)، 7، 131-159.
رحمانی، علی و آدم پیرا، سعیده. (1392). عوامل موثر بر موفقیت شغلی زنان حسابدار در ایران. دانش حسابداری و حسابرسی مدیریت، 2(8)، 140-129.
طالقانی، غلامرضا؛ پورعزت، علی‌اصغر و فرجی، بهاره. (1388). بررسی تأثیر سقف شیشه‏ای بر کاهش توانمندی زنان در سازمان توسعه برق ایران. مدیریت دولتی، 1(2)، 89-102.
عرب نژاد، فائزه (1399)، تاثیر جنسیت و وابستگی در دوران کودکی بر ارتقای شغلی حسابداران، چشم انداز حسابداری و مدیریت دوره سوم، شماره 35، 91-77.
گنجی، کیانوش؛ عرب مازار یزدی، محمد؛ هشی، عباس و اثنی عشری، حمیده. (1400). شناسایی و مفهوم‌پردازی عوامل مؤثر بر تمایل خروج حسابرسان از حرفه حسابرسی، پیشرفت‌های حسابداری، دوره 13، شماره 2.
لطیفی، سمیه و کریمی، فریبا. (1398). رابطه بین سقف شیشه ای با احساس توانمندی کارکنان زن دانشگاه. زن و مطالعات خانواده، 12(45)، 60-45.
مهرانی، کاوه؛ نرگسیان، عباس و گنجی، کیانوش. (1395). بررسی پیشایندها و پسایندهای احساس تبعیض جنسیتی در حرفه حسابرسی. بررسی‏‌های حسابداری و حسابرسی، 23(1)، 116-97.
ب. انگلیسی
Ahmed، M. (2021). The long-term effects of female board representation on accounting quality: Causal evidence. International Journal of Disclosure and Governance, 1-10.
Alahyari, F., bayati, H., Sajadi, S., Godarzi, M., Alidoust, E. (2015). The role of glass ceiling on women empowerment in Tehran Municipality’s sports organization. Applied Research in Sport Management, 4(1), 59-69. (In Persian)
Arabnezhad, F. (2021). The effect of gender and dependence in childhood on career promotion of accountants. Journal of Accounting and Management Vision, 3(35), 77-91. (In Persian)
Association of International Certified Professional Accountants (AICPA) (2019). 2019 trends in the supply of accounting graduates and the demand for public  Accounting  recruits. Retrieved  from  https://www.aicpa.org/content/dam/aicpa/interestareas/accountin geducation/newsandpubliations/downloadabledocuments/2019-trends-report.pdf.
Baldarelli, M. G., Del Baldo, M., & Vignini, S. (2019). The first women accounting masters in Italy: between tradition and innovation. Accounting History Review, 29(1), 39-78.
Bernardi, R. A. (1998). The implications of lifestyle preference on a public accounting career: an exploratory study. Critical Perspectives on Accounting, 9(3), 335-351.
Cohen, J. (1992). A power primer. Psychological bulletin 112(1): 155-159. ‏
Cohen, J. R., Dalton, D. W., Holder-Webb, L. L., & McMillan, J. J. (2020). An analysis of glass ceiling perceptions in the accounting profession. Journal of Business Ethics, 164(1), 17-38.‏
Dambrin, C., & Lambert, C. (2008). Mothering or auditing? The case of two Big Four in France. Accounting, Auditing & Accountability Journal.
Dalton, D. W., Cohen, J. R., Harp, N. L., & McMillan, J. J. (2014). Antecedents and consequences of perceived gender discrimination in the audit profession. Auditing: A Journal of Practice & Theory, 33(3), 1-32.
Dibakia, P., Banimahd, B., Shokri Cheshmeh Sabzi, A., & Moradzadeh Fard, M. (2021). Moderating Role of Gender on the Relationship between Accountants’ Level of Moral Development and Their Whistleblowing Intentions, Journal of Accounting Advances, 13(1), 7. 131-159. (In Persian)
Didia, L. N., & Flasher, R. (2021). Beyond the top seven firms: Gender diversity of audit firm partners and their undergraduate accounting faculty. Journal of Accounting Education, 56, 100739.‏
Downes, M., Hemmasi, M., & Eshghi, G. (2014). When a perceived glass ceiling impacts organizational commitment and turnover intent: The mediating role of distributive justice. Journal of Diversity Management (JDM), 9(2), 131-146.
Flynn, A., Earlie, E. K., & Cross, C. (2015). Gender equality in the accounting profession: one size fits all. Gender in Management: An International Journal.
Ganji, K., & Arabmazar Yazdi, M. (2021). Identifying the Factors Affecting Professional Turnover Intention among the Auditors. Iranian Journal of Accounting, Auditing and Finance, 5(3), 83-106.‏
Ganji, K., Arabmazar Yazdi, M., Hoshi, A., Asna Ashari, H. (2021). Identifying and conceptualizing the effective factors on professional turnover intention in audit profession, Journal of Accounting Advances, 13(2). (In Persian)
Gim, G. C., & Ramayah, T. (2020). Predicting turnover intention among auditors: is WIPL a mediator?. The Service Industries Journal, 40(9-10), 726-752.
Hair, J. F., G. T. M. Hult, C. Ringle, and M. Sarstedt. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Hakim, C. (1991). Grateful slaves and self-made women: fact and fantasy in women's work orientations. European sociological review, 7(2), 101-121.
Hull, R. P., & Umansky, P. H. (1997). An examination of gender stereotyping as an explanation for vertical job segregation in public accounting. Accounting, Organizations and Society, 22(6), 507-528.
Latifi, S., karimi, F. (2019). The relationship between glass ceiling with a sense of empowerment of female employees. Women and Family Studies, 12(45), 45-60. (In Persian)
Lupu, I. (2012). Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four. Critical Perspectives on Accounting, 23(4-5), 351-369.
Mehrani, K., Nargesian, A., Ganji, K. (2016). Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession. Accounting and Auditing Review, 23(1), 97-116. (In Persian)
Mnif, Y., & Cherif, I. (2022). Audit partner workload, gender and audit quality. Journal of Applied Accounting Research.
Pasewark, W. R., & Viator, R. E. (2006). Sources of work‐family conflict in the accounting profession. Behavioral research in accounting, 18(1), 147-165. ‏
Post, C. and Byron, K. (2015), Women on boards and firm financial performance: a meta-analysis, Academy of Management Journal, Vol. 58 No. 5, pp. 1546-1571.
Rahmani, A., Adampira, S. (2013). Factors affect the career progression of women accountants. Journal of Management Accounting and Auditing Knowledge, 2, 129-140. (In Persian)
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. John Wiley & Sons.
Siboni, B., Sangiorgi, D., Farneti, F. and De Villiers, C. (2016). Gender (in) accounting: insights, gaps and an agenda for future research, Meditari Accountancy Research, Vol. 24 No. 2, pp. 158-168.
Smith, P., Crittenden, N., & Caputi, P. (2012). Measuring women's beliefs about glass ceilings: development of the Career Pathways Survey. Gender in Management: An International Journal.
Smith, P., Caputi, P., & Crittenden, N. (2012). How are women's glass ceiling beliefs related to career success?. Career Development International.
Spreitzer, G. M. (1995). Psychological empowerment in the workplace: Dimensions, measurement, and validation. Academy of management Journal, 38(5), 1442-1465.
Taleghani, G., Pourezzat, A., Faraji, B. (2009) Survey on the Effect of Glass Ceiling on Decrease of Women Empowerment in Iran Power Development Co. (IPDC), Journal of Public Administration, 1(2), 89-102. (In Persian)
Zarei, H., Yazdifar, H., & Soofi, F. (2021). The perceived impact of working agreements toward employed female in the accounting profession: evidence from Iran. Journal of Applied Accounting Research.‏
Zhao, Y., & Lord, B. R. (2016). Chinese women in the accounting profession. Meditari Accountancy Research.

فایل ها

سابقه مقاله

  • تاریخ دریافت: 01 بهمن 1400
  • تاریخ بازنگری: 21 اسفند 1400
  • تاریخ پذیرش: 21 اسفند 1400

هم رسانی

ارجاع به این مقاله

آمار