تبیین دیدگاه مبادله اجتماعی در گرایش به افشای تخلف های حسابداری در سایه صفات پنهان شخصیت نظارت کنندگان مالی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری گروه حسابداری، واحد علوم تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران

2 استاد گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.

3 دانشیار گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران

4 دانشیار گروه حسابداری، واحد علوم تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران

10.22099/jaa.2022.42856.2219

چکیده

چکیده: تخلف­های حسابداری و گزارشگری مالی از ابعاد گوناگون فردی و سازمانی آسیب­رسان و چالش‌برانگیز هستند. برای روبرو شدن با آن‌ها، افشای تخلف­های­مالی می­تواند یک راهکار مؤثر در این زمینه باشد. افشای تخلف­ها را می­توان نمونه­ای از راست‌گویی، درستکاری، آشکارسازی و پاسخگویی اخلاقی، قانونی و حرفه­ای در برابر گونه­های تخلف­ پنهان و پیدا برای پشتیبانی از منافع سازمانی و همگانی نام برد. در این راستا، هدف پژوهش شناسایی اثر دیدگاه مبادله اجتماعی در افشای تخلف­های حسابداری در سایه صفات پنهان شخصیت نظارت‌کنندگان مالی است. در این پژوهش جامعه آماری گروه­های گوناگون حسابرسان مستقل، داخلی و سایر اشخاصی بود که به نحوی در نظارت، کنترل و بازرسی مشارکت داشتند، نمونه آماری به‌صورت تصادفی و به تعداد 249 نفر در دوره زمانی 1400 انتخاب‌شده است. تحلیل متغیرهای موردبررسی در مدل­سازی معادلات ساختاری نشان می­دهد که صفات پنهان شخصیت (ماکیاولیسم، خودشیفتگی، جامعه­ستیزی، دگرآزاری و کینه‌توزی) و مبادله اجتماعی تأثیر مثبت معنا­دار در افشای تخلف­های مالی دارند. یافته دیگر پژوهش حاکی از آن است که صفات پنهان بر مبادله اجتماعی اثر مثبت معنادار ندارد. درنتیجه، مبادله اجتماعی نقش میانجیگری بین صفات تاریک و افشای تخلفات را نشان نمی­دهد.

کلیدواژه‌ها

عنوان مقاله [English]

Explain the perspective of social exchange in the willingnees to Whistleblowing of accounting misconducts in the shadow of dark personality traits of fianacial monitors

نویسندگان [English]

  • Ganbar Heydari 1
  • Hashem Nikoomaram 2
  • Bahman Banimahd 3
  • Hamidreza Vakilifard 4
1 Ph.D. Candidate, Department of Accounting, Research Sciences Branch, Islamic Azad University, Tehran, Iran
2 Professor, Islamic Azad University-Science and Research Branch
3 Associate Professor of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran
4 Associate Professor, Department of Accounting, Research Sciences Branch, Islamic Azad University, Tehran, Iran
چکیده [English]

Introduction
The aim of this study is to test the social exchange perspective of willingness to do whistleblowing on financial misconducts along with the five variables of dark personality traits. Because there are gaps and unfulfilled expectations about the role and performance of regulatory and control institutions and stockholder, stakeholders, researchers, analysts and other gatekeepers, legislation, judiciary and members of society (importance of external whistleblowing).
 
 Research Hypothesis
In this study, whistleblowing on misconducts as a dependent variable, dark traits (Machiavellianism, narcissism, psychopathy, sadism, and spitefulness) as an independent variable and social exchange perspective as a mediating variable between the independent and dependent variables are studied. Thus, the following hypothesis is provided:
Hypothesis 1: Dark personality traits have a significant positive effect on the tendency to whistleblow on misconducts.
Hypothesis 2: Dark personality traits have a significant positive effect on social exchange.
Hypothesis 3: Social exchange has a significant positive effect on the whistleblowing on misconducts.
Hypothesis 4: Social exchange has a significant positive effect  between dark traits and whistleblowing on misconducts.
 
  Research Methods
Data collection tool is a standard questionnaire with two sections of demography (6 questions) and test of variables (44 questions) and is measured using Likert scale (numerical value 1 to 5). The analysis in the software is based on partial least squares (Smart-PLS) and structural equation modeling. Its statistical population included regulators, controllers, inspectors and generally gatekeepers in the number of 249 in 2021.
 
 Results of hypothesis
Data analysis in the modeling of structural rates shows that the first hypothesis has not been rejected with the standard coefficient .474 and confidence level 9.091. Also, the finding of the second hypothesis shows that it has been rejected with the standard coefficient .0009 and confidence level .111. But the result of the third hypothesis indicates that it has not been rejected with the standard coefficient .124 and confidence level 2.023. Also, another result indicates that the social exchange perspective does not play a mediating role between dark traits and whistleblowing on misconducts.
 
 Discussion and Conclusion
     Fraudulent behaviors have affected individuals and organizations from various dimensions. In this regard, various individuals and organizations are responsible for monitoring and control (detecting and financial reporting misconducts to increase the quality of financial reporting) of financial reporting. But the monitoring system faces a wide range of bottlenecks and shortcomings. Despite the numerous monitoring and control systems, it has created many challenges for the officials of organizations in different categories. In this context, the issue of whistleblowing of misconduct or silence are multiple, complex and interdisciplinary dimensions. In this regard, there may be conflicting views between researchers and experts on the technical (standards, guidelines, and rules) and behavioral aspects. But dark personality traits and social exchange perspectives can play an important positive and negative role in this regard according to theoretical and practical concepts.
 
 
 
 
 

کلیدواژه‌ها [English]

  • whistleblowing of accounting misconducts
  • social exchange
  • drak personality traits
  • financail monitors

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  • تاریخ دریافت: 24 بهمن 1400
  • تاریخ بازنگری: 15 شهریور 1401
  • تاریخ پذیرش: 02 مهر 1401

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