CONFLICT MANAGEMENT STRATEGIES: AN EMPIRICAL STUDY ON INTERNAL AUDITORS

Yıl 2021, Sayı: 120, 9 - 34, 25.04.2021

Hakan Karabacak Esra Satıcı

Öz

Findings on why integrating, dominating, compromising, obliging and avoiding strategies are preferred in conflict management vary according to the sample group of the research and the demographic characteristics of the sample. This study sought an answer to the question of which strategies internal auditors, who perform their duties in intensive interaction with their stakeholders, prefer in conflict management. In this framework, it aimed to determine the effects of the demographic characteristics and conflict sources on their strategy choices. In this context, the survey data collected from 132 auditors were statistically analyzed. The study was found that women participating in the study adopted obliging and dominating strategies, while men adopted more integrative, avoiding and compromising strategies. Education status had no effect on the choice of conflict management strategy, whereas the integrative strategy was adopted most in all education levels. The working period influenced the choice of conflict management strategy. The internal auditors working more than five years tended to adopt the integrating strategy, while auditors working more than 15 years tended to be avoiding. Finally, it was found that the internal auditors, who only experienced a task conflict during their  interactions, used the integrative strategy more than those that had relationship conflicts

Anahtar Kelimeler

Internal Audit, Auditor, Conflict, Conflict Management Strategy

ÇATIŞMA YÖNETİMİ STRATEJİLERİ: İÇ DENETÇİLER ÜZERİNE AMPİRİK BİR ARAŞTIRMA

Öz

Çatışma yönetiminde bütünleştirici, rekabetçi, uzlaşmacı, uyuşmacı veya kaçınmacı stratejilerin neden tercih edildiğine dair bulgular araştırmaların hedef aldığı örneklem grubuna ve bu grubun demografik özelliklerine göre değişim göstermektedir. Bu çalışma, paydaşlarıyla yoğun etkileşim içerisinde görevlerini yerine getiren iç denetçilerin çatışma yönetiminde hangi stratejileri tercih ettikleri sorusuna cevap aramakta ve bu çerçevede iç denetçilerin demografik özelliklerinin ve çatışma kaynaklarının strateji tercihlerine etkilerini belirlemeyi amaçlamaktadır. Bu çerçevede iç denetim birimlerinde görev yapan 132 iç denetçiden toplanan anket verileri istatistiksel olarak analiz edilmiştir. Çalışmada, kadın iç denetçilerin uyuşmacı ve rekabetçi stratejileri, erkek iç denetçilerin ise bütünleştirici, kaçınmacı ve uzlaşmacı stratejileri daha fazla benimsedikleri tespit edilmiştir. Öğrenim durumunun çatışma yönetim stratejisi tercihine etkisi bulunmamaktadır. Bununla birlikte, tüm öğrenim durumlarında en fazla bütünleştirici stratejinin benimsendiği belirlenmiştir. İç denetçilerin kıdeminin, çatışma yönetim stratejisi tercihi üzerinde etkili olduğu tespit edilmiştir. Buna göre, 5 yıldan fazla kıdeme sahip iç denetçilerin bütünleştirici stratejiyi tercih etme ve 15 yıldan fazla kıdeme sahip iç denetçilerin ise kaçınmacı stratejiyi tercih etme eğiliminde oldukları bulgusuna ulaşılmıştır. Son olarak paydaşlarıyla etkileşimleri çerçevesinde sadece görev çatışması yaşadığını bildiren iç denetçilerin, ilişki çatışması yaşayan iç denetçilere göre bütünleştirici stratejiyi daha fazla benimsedikleri tespit edilmiştir.

Anahtar Kelimeler

İç Denetim, Denetçi, Çatışma, Çatışma Yönetim Stratejisi

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