The Impact of Organizational Structure on Internal Auditor Organizational-Professional Conflict and Role Stress: An Exploration of Linkages.
研究了组织结构如何影响内部审计师的组织-职业冲突和角色压力，发现审计部门的组织地位显著影响这两者，且冲突与压力直接相关。
Abstract The influence of organization on the behavior of professionals has been an important concern to researchers. The purpose of this study is to examine the interrelationships among three variables: organizational structure, organizational-professional conflict (OPC), and role stress. Specifically, the impact of organizational structure on OPC, and the relationship between OPC and role stress are explicitly examined in the study. The preceding relationships are investigated by path analysis. The study's results show that internal auditors' OPC and role stress are significantly affected by their departments' organizational status. The findings indicate a direct relationship between OPC and role stress, and an indirect relation- ship between the internal audit department's status and OPC. The study's implications for internal auditors and OPC and role stress research are discussed.