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حمایت سازمانی از دورکاری حسابرسان دولتی و پیامدهای شغلی آن: چارچوبی چندبعدی مبتنی بر تئوری حمایت سازمانی | ||
| حسابداری دولتی | ||
| مقاله 1، دوره 12، شماره 1 - شماره پیاپی 23، دی 1404، صفحه 1-22 اصل مقاله (534.87 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/gaa.2026.75490.1830 | ||
| نویسندگان | ||
| مهدی ثقفی* 1؛ عبدالکریم مقدم2؛ حسین تبیانیان3؛ مژگان چاجی بجد4 | ||
| 1استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران. | ||
| 2دانشیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران. | ||
| 3استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران | ||
| 4کارشناس ارشد حسابدرای، دانشگاه پیام نور، تهران، ایران. | ||
| چکیده | ||
| موضوع و هدف مقاله: دورکاری حسابرسان نتیجه ترکیبی از پیشرفتهای فناورانه، شرایط محیطی، سیاستهای سازمانی و ترجیحات فردی است که با حمایت مناسب میتواند به ارتقاء کارایی و کیفیت حسابرسی منجر شود. از این رو حمایتهای سازمان از کارکنان میتواند نقش مهمی در موفقیت دورکاری حسابرسان ایفا نماید. براین اساس هدف از پژوهش حاضر، بررسی نقش حمایتهای سازمانی بر موفقیت دورکاری حسابرسان دولتی است. روش پژوهش: پژوهش حاضر از لحاظ هدف کاربردی و از نظر جمعآوری دادهها توصیفی-پیمایشی میباشد. نمونه آماری پژوهش شامل 126 نفر از حسابرسان ارشد شاغل در سازمان حسابرسی منتهی به اسفندماه 1403 میباشد، که به روش نمونهگیری تصادفی در دسترس انتخاب شدهاند. یافتههای پژوهش: نتایج پژوهش نشان میدهد حمایت سازمانی از نیازهای شخصی، عدالت رویه در تعیین شرایط دورکاری و فشارهای بودجهای ارتباط معناداری با ادراک کارکنان از حمایت سازمانی از دورکاری دارد. همچنین، حمایت سازمانی از دورکاری با کاهش قصد ترک شغل حسابرسان و کاهش نگرانی از تأثیر منفی بر مسیر آینده شغلی آنها مرتبط است. نتیجهگیری، اصـالت و افزوده آن به دانش: سازمان حسابرسی از طریق تقویت فرهنگ حمایتی در سطح مدیران ارشد، عدالت در اجرای سیاستهای دورکاری و پرهیز از سختگیری غیرمنطقی در تعیین اهداف کاری، میتواند موجب کاهش نگرانی از تبعات دورکاری و بهبود نرخ ماندگاری حسابرسان در سازمان شود. | ||
| کلیدواژهها | ||
| دورکاری؛ حمایت سازمانی؛ حسابرسی | ||
| عنوان مقاله [English] | ||
| Organizational Support for Teleworking among Government Auditors and Its Occupational Outcomes: A Multidimensional Framework Based on Organizational Support Theory | ||
| نویسندگان [English] | ||
| Mahdi Saghafi1؛ Abdolkarim Moghaddam2؛ Hossein Tebyaniyan3؛ mozhgan chajy Bojd4 | ||
| 1Assistant Professor, Department of Accounting, Payame Noor University, Iran. | ||
| 2Associate professor, Department of Accounting, Payame Noor University, Iran. | ||
| 3Assistant Professor, Department of Accounting, Payame Noor University, Iran | ||
| 4MSc. in Accounting, Payame Noor University, Iran. | ||
| چکیده [English] | ||
| Subject and Purpose: Remote auditing emerges as a confluence of technological advances, environmental conditions, organizational policies, and individual preferences, which—when adequately supported—can enhance audit efficiency and quality. Organizational support for employees therefore plays a pivotal role in the success of auditors’ remote work. Accordingly, this study aims to examine the effect of organizational support on the success of remote work among government auditors. Research Method: The research is applied in purpose and descriptive-survey in design. The statistical sample consists of 126 senior auditors employed by the Supreme Audit Organization of Iran as of March 2025, selected through accessible random sampling. Research Findings: Results indicate that organizational support for personal needs, procedural justice in determining remote-work conditions, and the management of budgetary pressures are significantly associated with employees’ perceptions of organizational support for remote auditing. Furthermore, organizational support for remote work is linked to reduced turnover intentions and diminished concerns about adverse impacts on auditors’ future career trajectories. Conclusion, Originality and its Contribution to the Knowledge: By fostering a supportive culture among top management, ensuring fairness in the implementation of remote-work policies, and avoiding undue rigidity in setting work objectives, the Supreme Audit Organization can alleviate apprehensions regarding the consequences of remote auditing and improve auditors’ retention within the organization | ||
| کلیدواژهها [English] | ||
| Remote Work, Organizational Support, Audit | ||
| مراجع | ||
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آمار تعداد مشاهده مقاله: 219 تعداد دریافت فایل اصل مقاله: 48 |
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