Mối quan hệ giữa đạo đức lãnh đạo và nhận thức gian lận: Vai trò trung gian của môi trường an toàn tâm lý
DOI:
https://doi.org/10.24311/jabes/2025.36.12.01Từ khóa:
Đạo đức lãnh đạo, Gian lận, Môi trường an toàn tâm lý, Nhận thức gian lậnTóm tắt
Nghiên cứu này xem xét ảnh hưởng của đạo đức lãnh đạo đến nhận thức gian lận, đồng thời phân tích vai trò trung gian của môi trường an toàn tâm lý trong mối quan hệ này. Dữ liệu được thu thập từ 249 kiểm toán nội bộ đang làm việc tại các doanh nghiệp ở Việt Nam thông qua khảo sát bằng bảng câu hỏi. Mô hình đo lường và mô hình cấu trúc được đánh giá thông qua phần mềm SmartPLS4 nhằm kiểm định các giả thuyết nghiên cứu. Kết quả cho thấy đạo đức lãnh đạo có tác động tích cực đến nhận thức gian lận và môi trường an toàn tâm lý đóng vai trò trung gian đáng kể trong mối quan hệ giữa hai yếu tố này. Trên cơ sở đó, nghiên cứu hiện tại đưa ra các hàm ý lý thuyết và thực tiễn liên quan đến việc thúc đẩy đạo đức lãnh đạo và nâng cao nhận thức gian lận trong tổ chức.
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