Örgütsel uyumsuzluğun önündeki savunma hattı: iç denetim
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Date
2022
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Publisher
Aksaray Üniversitesi
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info:eu-repo/semantics/openAccess
Abstract
Örgütlerin itibarı kapsamında söylem, karar ve eylem tutarlılığı çok önemlidir. Örgütlerden sözleri paralelinde eyleme geçmeleri diğer bir deyişle söz verdikleri şeyleri tutmaları beklenir. Örgütlerin var olma sürecinde söyledikleri ile hayata geçirdikleri arasında tezatlıklar olabilmekte ve oluşan bu paradoksal durum örgütsel uyumsuzluk olarak tanımlanmaktadır. Örgütlerde örgütsel uyumsuzluğun istenmeyen neticelerinin bertaraf edilmesinde kullanılabilecek araçlardan biri etik davranışları yaygınlaştırmaktır. Örgütlerde etik temsilcileri olarak bilinen iç denetim birimlerinden beklenen fonksiyonlardan biri de budur. Örgütün ahlaki aktörlerinden biri olan iç denetçiler, etik rolleri ön plana çıkararak bir kuruluşun söylem, karar ve eylemleri arasındaki çelişkileri azaltabilir. Bu makale, örgütsel uyumsuzluğun önünde bir savunma hattı oluşturabilecek iç denetim birimlerine yönelik bir yorum sunmaktadır. Örgütlerde olumsuz örgütsel davranışlar sergilenmesine neden olabilen örgütsel uyumsuzluk çerçevesinde iç denetim birimlerinin sorumluluklarına dair çalışmaların sınırlı olması nedeniyle bu kapsamda yapılacak çalışmaların alana katkı getireceği değerlendirilmektedir. Bu kapsamda mevcut çalışma, örgütsel uyumsuzluk modelini teorik olarak açıklamayı ve örgütsel uyumsuzluk sürecini önlemede iç denetim birimlerinin rolü ve duruşları hakkında bazı çıkarımlarda bulunmayı amaçlamaktadır.
The consistency of discourse, decision and action is extremely important within the scope of the reputation of the organizations. Organizations are expected to take action in line with their discourse, in other words to keep what they promised. There may be contradictions between their discourses and their real practices, and these paradoxical relationships that arise are expressed as organizational hypocrisy. One of the tools to eliminate the undesirable effects of organizational hypocrisy in organizations is to popularize ethical behaviors in the institution. This is one of the functions expected from internal audit units known as ethical representatives in organizations. Internal auditors, who are one of the moral actors of the organization, can reduce the contradictions between an organization's discourse, decisions and actions by highlighting ethical roles. This article provides a commentary on internal audit functions that can provide a line of defense against organizational hypocrisy. Due to the limited number of studies on the responsibilities of internal audit units within the framework of organizational hypocrisy, which can cause negative organizational behaviors in organizations, it is considered that the studies to be carried out in this context will contribute to the field. In this context, the present study aims to explain the organizational hypocrisy model theoretically and to make some inferences about the role and stance of internal audit units in preventing the organizational hypocrisy process.
The consistency of discourse, decision and action is extremely important within the scope of the reputation of the organizations. Organizations are expected to take action in line with their discourse, in other words to keep what they promised. There may be contradictions between their discourses and their real practices, and these paradoxical relationships that arise are expressed as organizational hypocrisy. One of the tools to eliminate the undesirable effects of organizational hypocrisy in organizations is to popularize ethical behaviors in the institution. This is one of the functions expected from internal audit units known as ethical representatives in organizations. Internal auditors, who are one of the moral actors of the organization, can reduce the contradictions between an organization's discourse, decisions and actions by highlighting ethical roles. This article provides a commentary on internal audit functions that can provide a line of defense against organizational hypocrisy. Due to the limited number of studies on the responsibilities of internal audit units within the framework of organizational hypocrisy, which can cause negative organizational behaviors in organizations, it is considered that the studies to be carried out in this context will contribute to the field. In this context, the present study aims to explain the organizational hypocrisy model theoretically and to make some inferences about the role and stance of internal audit units in preventing the organizational hypocrisy process.
Description
Keywords
İç Denetim, Örgütsel Uyumsuzluk, Etik, Bağımsızlık, Tarafsızlık, Internal Audit, Organizational Hypocrisy, Ethics, Independence, Impartiality
Journal or Series
Aksaray Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
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Scopus Q Value
Volume
14
Issue
1
