المتغيرات التنظيمية ودورها في مراحل عملية صنع القرار الأخلاقي
” دراسة تطبيقية على المصارف التجارية الليبية الواقعة في شرق ليبيا “
Keywords:
عملية صنع القرار الأخلاقي, المصارف التجارية الليبية, المتغيرات التنظيمية, المناخ الأخلاقي, قواعد السلوك الأخلاقيAbstract
هدفت هذه الدراسة إلى معرفة دور بعض المتغيرات التنظيمية (المناخ الأخلاقي، توفر دليل لقواعد السلوك الأخلاقي من عدمه) في عملية صنع القرار الأخلاقي لمحاسبي المصارف التجارية الليبية، ولتحقيق هذا الهدف تبنت الدراسة المنهج الأستقرائي النظري، والمنهج الوصفي التحليلي للوفاء بمتطلبات الدراسة النظرية وتحليل الأستبانات المستلمة من 163 محاسب يعملون بقطاع المصارف التجارية الليبية بالمنطقة الشرقية. استخدمت الدراسة بعض تطبيقات الإحصاء الوصفي والتطبيقي، منها التوزيعات التكرارية ، النسب المئوية، اختبار t-test ، وتحليل الانحدار المتعدد. بينت نتائج التحليلات الأحصائية دورًا محدودًا جدًا لبعض عناصر المناخ الأخلاقي في مراحل صنع القرار الأخلاقي، مع عدم وجود أي دور لتوفر قواعد السلوك الأخلاقي من عدمها بالمصارف التجارية الليبية في عملية صنع القرار الأخلاقي للمحاسبين. قدمت الدراسات بعض التوصيات كان أهمها أجراء المزيد من الدراسات والبحوث للمتغيرات التنظيمية الأخرى مثل حجم المنظمة، ونوع الصناعة، وأنظمة الحوافز والمكافآت ودورها في عملية صنع القرار الأخلاقي، أيضًا أوصت الدراسة بضرورة قيام المصارف بالمزيد من المجهودات، لمراجعة وتطوير أدلة قواعد السلوك الأخلاقي المتوفرة لديها، وإقامة الدورات وورش العمل المتخصصة بتعريف العاملين بالمصارف عمومًا، والمحاسبين على وجه الخصوص بأدلة أومدونات قواعد السلوك الأخلاقي التي تتبناها هذه المصارف
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