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Explaining the Motivation Pattern of Organizational Bullying Behaviors as a Moral Injury
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F Sheikh Abdulkarim1   , A Matoufi2 , M Garkaz , A Khoain3 |
1- 1. Ph.D. Student, Dept. of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran
2- 2. Dept. of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran , alirezamatoufi@gmail.com
3- Dept. of Accounting, Aliabad Katul Branch, Islamic Azad university, Aliabad Katul, Iran |
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Abstract: (785 Views) |
Background: Organizational bullying of auditors, as a moral injury and anomalous behavioral factor, disrupts the implementation steps of the audit and affects the way to achieve its goals. Bullying in the workplace often leads to moral harm, in which a person with power violates the value system of an employee. Therefore, the purpose of this research is to explain the motivation pattern of organizational bullying behaviors as a moral harm among auditors.
Method: The research approach is qualitative and has been done using multiple data-based methods. Therefore, data analysis has been done at two levels of empirical and theoretical data base. The research community was experienced independent auditors in the years 1400 and 1401, and a theoretical sampling of 9 of them was used as a semi-structured interview sample group, and the obtained information was analyzed by coding method.
Results: The results of this research showed that the financial and occupational motivations, environmental conditions of the society and the nature of the auditing profession made the existence of the motivation of bullying behaviors of auditors inevitable and the aforementioned motivation is influenced by factors such as the identity of the auditing institution and individual characteristics.
Conclusion: By understanding job content, using appropriate management approaches, training, adopting appropriate policies for recruiting and retaining employees, improving control and monitoring of employees, setting standards of organizational behavior and creating an active, fresh and up-to-date work environment, the effects can be The motivation side of the unethical behavior of auditors' bullying includes creating a sense of revenge, reducing the efficiency and effectiveness of the audit, reducing the economic benefits of the audit institute, preventing organizational and occupational injuries and physical, mental and moral injuries. |
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| Keywords: Behavioral motivation, Organizational bullying, Moral damage, Auditors |
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Full-Text [PDF 654 kb]
(454 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2023/06/28 | Accepted: 2023/09/7 | Published: 2024/08/31
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