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تأثیر سبک رهبری مدیر حسابرسی بر اثربخشی حسابرسی داخلی | ||
| بررسی‌های حسابداری و حسابرسی | ||
| دوره 30، شماره 2، 1402، صفحه 291-313 اصل مقاله (507.57 K) | ||
| نوع مقاله: مقاله علمی پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22059/acctgrev.2023.344927.1008697 | ||
| نویسندگان | ||
| مجتبی صفی‌پور افشار* 1؛ احمدصادق سلطانی نژاد2؛ ابراهیم سلطانی نژاد3 | ||
| 1استادیار، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران. | ||
| 2کارشناسی ارشد، گروه حسابداری، دانشگاه شهید باهنر کرمان، کرمان، ایران. | ||
| 3کارشناسی ارشد، گروه حسابداری، واحد کرمان، دانشگاه آزاد اسلامی، کرمان، ایران. | ||
| چکیده | ||
| هدف: هدف این مقاله بررسی رابطه بین سبک رهبری (تحول‌گرا، تبادل‌گرا و آزادانه) مدیر حسابرسی داخلی و اثربخشی حسابرسی داخلی است. انتظار می‌رود سبک‌های رهبری تحول‌گرا، تبادل‌گرا و آزادانه باعث افزایش اثربخشی حسابرسی داخلی شوند. روش: این پژوهش از نظر هدف، کاربردی و از لحاظ روش، از نوع پژوهش‌های توصیفی پیمایشی است. داده‌های پژوهش با استفاده از روش پیمایشی گردآوری شده است و حسابرسان داخلی و مدیران حسابرسی داخلی شاغل در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران، در سال ۱۳۹۹ به پرسش‌نامه پژوهش پاسخ داده‌اند. شایان ذکر است که برای تحلیل یافته‌ها، از روش معادلات ساختاری استفاده شده است. برای اندازه‌گیری متغیرهای مستقل و وابسته، از پرسش‌نامه باس و اولیون (۱۹۹۰) و لنز و همکاران (۲۰۱۷) استفاده شده است. یافته‌ها: نتایج حاصل از آزمون فرضیه‌ها نشان داد که سبک‌های رهبری تحول‌آفرین، تبادل‌گرا و آزادانه، بر اثربخشی حسابرسی داخلی تأثیر مثبتی دارد و اثربخشی حسابرسی داخلی را افزایش می‌دهند. همچنین سبک رهبری تبادل‌گرا تأثیر بیشتری نسبت به سایر سبک‌ها (تحول‌آفرین و آزادانه) بر اثربخشی حسابرسی داخلی دارد. نتیجه‌گیری: از یافته‌های پژوهش نتیجه می‌شود که سبک رهبری باعث افزایش اثربخشی حسابرسی داخلی می‌شود. به عبارت دیگر، مدیر حسابرسی داخلی با اداره کردن واحد حسابرسی داخلی به سبک رهبری تحول‌آفرین، تبادل‌گرا و آزادانه، باعث اثربخشی حسابرسی داخلی در انجام وظایف خود می‌شود. همچنین سبک رهبری آزادانه، نسبت به سبک رهبری تحول‌آفرین و تبادل‌گرانه، تأثیر بیشتری بر اثربخشی حسابرسی داخلی دارد. | ||
| کلیدواژه‌ها | ||
| حسابرسی داخلی؛ رهبری تعاملی؛ رهبری تحول‌آفرین؛ رهبری آزادانه؛ اثربخشی حسابرسی داخلی؛ مدیر حسابرسی | ||
| عنوان مقاله [English] | ||
| Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness | ||
| نویسندگان [English] | ||
| Mojtaba Safi Pour Afshar1؛ Ahmadsadegh Soltaninejad2؛ Ebrahim Soltani Nejad3 | ||
| 1Assistant Prof., Department of Accounting, Faculty of Management and Economics, Shahid Bahonar University, Kerman, Iran. | ||
| 2M.Sc., Department of Accounting, Shahid Bahonar University, Kerman, Iran. | ||
| 3M.Sc., Department of Accounting, Kerman Branch, Islamic Azad University, Kerman, Iran. | ||
| چکیده [English] | ||
| Objective: The purpose of this study is to investigate the relationship between the leadership style (transformational, exchange-oriented, and free) of the internal audit manager and the effectiveness of the internal audit. It is expected that the transformational, exchange-oriented, and free leadership style increase the effectiveness of the internal audit unit i.e., the leadership styles can affect the individual, unit, and ultimately the organization's performance. Methods: This study employs a descriptive survey research approach, collecting data through a survey method. Internal auditors and internal audit managers working in companies listed on Tehran Stock Exchange in 2020 answered the research questionnaire. The structural equation method was used to analyze the findings and also Bass and Olion (1990) and Lenz et al. (2017) questionnaires were used to measure the independent and dependent variables of the research. Results: The hypothesis testing results indicated that transformational, exchange-oriented, and laissez-faire leadership styles positively impact internal audit effectiveness, leading to its enhancement. Therefore, "A transformational leadership style leverages the insights and ideas of the audit unit to achieve organizational goals, subsequently boosting employee motivation and morale. This, in turn, enhances employee effectiveness." When managers promote the sharing of information and experiences among internal audit employees, it results in an improvement in the knowledge, expertise, and overall performance of the internal audit unit. In addition, when managers delegate power and decision-making authority to employees, they foster independent opinions in implementing internal audit programs. This autonomy contributes to the heightened effectiveness of internal audits. Also, the free leadership style was found to have a greater impact on the effectiveness of internal audits than other styles i.e., transformational and free. Conclusion: According to the findings, the leadership style increases the effectiveness of internal audits. In other words, the internal audit manager makes the internal audit effective in performing its duties by managing the internal audit unit in a transformative, exchange-oriented, and free leadership style. involving lower-ranking employees in decision-making significantly increases the viability of the decisions compared to when their participation is absent. In addition, When decision-making and leadership incorporate employee participation, appreciating their knowledge, ideas, and insights, while entrusting them with responsibilities, it leads to a decrease in employee resistance to change, lower conflicts, enhanced decision quality, improved interpersonal relationships, heightened job satisfaction, and ultimately, increased organizational productivity. | ||
| کلیدواژه‌ها [English] | ||
| Internal Audit, Interactive leadership, Transformational leadership, Free leadership, Internal audit effectiveness, Audit manager | ||
| مراجع | ||
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اخروی جوقان، ابوذر؛ رحیمیان، نظام‌الدین؛ قره داغی، مریم (1397). عوامل مؤثر بر اثربخشی حسابرسی داخلی از دیدگاه اعضای کمیته حسابرسی. بررسی‌های حسابداری و حسابرسی، 25(3)، 311- 326.
جعفری هرندی، رضا؛ نجفی، حبیبی (1396). تأثیر سبک رهبری بر عملکرد منابع انسانی با میانجی‌گری سکوت سازمانی. مطالعات مدیریت، 26(85)، 57-85.
حقیقت شهرستانی، مریم؛ خردیار، سینا؛ محمدی نوده، فاضل (1400). تأثیر اثربخشی حسابرسی داخلی و کیفیت گزارشگری مالی بر عدم تقارن اطلاعاتی بین مدیر و حسابرس. پیشرفت‌های حسابداری، 13(1)، 101-109.
خسروآبادی، طاهره؛ بنی مهد، بهمن؛ پورزمانی، زهرا (1400). رابطه سبک رهبری با هویت سازمانی و اثربخشی فردی در مؤسسات حسابرسی. دانش حسابداری و حسابرسی مدیریت، 40(40)، 335- 353.
فتحی عبداللهی، احمد؛ آقایی، محمدعلی (1396). بررسی اثربخشی حسابرسی داخلی در عملکرد مدیریت ریسک و کنترل سازمان‌های دولتی. مدیریت سازمان‌های دولتی، 5(3)، 81- 94.
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