Document Type : Original Article
Authors
1 faculty of economics and administrative sciences, Ferdowsi University of Mashhad, Mashhad, Iran
2 Associate Professor of Ferdowsi University of Mashhad
Abstract
Objective: Organizations around the world in a complex and constantly changing environment must continuously face a wide range of risks, challenges and obstacles that threaten their performance and sustainability (Pauli, 2009). In this regard, addressing complex problems requires the collective development of creative, innovative solutions and the establishment of teamwork relationships (Perry-Smith & Shali, 2003). Therefore, according to today's competitive and fluid environment, organizations have adopted team-based plans to maximize the value of their human capital, in such a way that teams become the basic building blocks of organizational leadership structure design and exponentially in recent research literature. has been reviewed (Mathew et al., 2019). Therefore, with the widespread use of teams in the organizational environment (Mathew et al., 2014), identifying and investigating effective factors in order to improve team effectiveness is of great importance. In summary, Considering today's competitive and fluid environment, audit institutions should pay more attention to the effectiveness of their work teams in order to gain a sustainable competitive advantage and more income. The aim of the current research is to identify and explain the model of the effect of ethical leadership on the effectiveness of the audit team based on McGrath's system framework (input-process-output).
Method: This research is practical in terms of research purpose, in such a way that the researcher is looking for information that can be used in scientific situations or obtain a solution to a problem through it. On the other hand, this research is a descriptive-survey type of research. Therefore, since questionnaires and interviews were used to collect information, this research does not cover a specific time period (data collection was done in 1400 and 1401). On the other hand, this research is a descriptive-survey type of research. Therefore, since questionnaires and interviews were used to collect information, this research does not cover a specific time period. In order to achieve the goal of the research, the data of 189 employees of the audit institutes, members of the Certified Public Accountants Society of Iran, were collected in all categories and analyzed using SPSS and SMART PLS software.
Findings: The results of the research models test showed that managers and supervisors who have the best interests of the employees in mind, make fair and balanced decisions and set an example on how to do work ethically, can create a sense of commitment and cohesion among their team members. strengthen and increase coordination and reduce conflict between them, which leads to improving the performance and efficiency of the audit team. In short, the ethical leadership of the manager and the supervisor improves the cohesion between the members of the audit team, thereby improving the performance and efficiency of the team. In other words, managers and supervisors who have the best interests of the employees in mind, make fair and balanced decisions and set an example on how to do work ethically, can strengthen the sense of commitment and cohesion among their team members and improve their performance and efficiency.
Conclusion: According to the results of the research models test, which indicated the effect of manager-supervisor ethical leadership on team interactions, including team members' cohesion, involvement, and coordination, and ultimately team performance and efficiency, the use of ethical leadership by managers and supervisors can bring many benefits, including Coordination between members, reducing emotional conflict, reducing conflict regarding the allocation of resources and responsibilities, increasing the sense of collective commitment, and finally, improving team performance and efficiency. Therefore, it is suggested that managers and supervisors use ethical leadership mechanisms in order to establish effective communication with team members and treat them fairly. Audit institutions can also include the above criteria in their employment policies as a basis for accepting or continuing to work with audit managers and supervisors. Regarding the limitations of the research, it should be noted that due to the fact that part of the information was collected through virtual space, the researcher did not directly monitor the correctness of the responses of the sample subjects and there is a possibility of potential bias of managers and supervisors in connection with self-reporting.
Keywords
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