Social Loafing; Causes, Prevention Strategies and Analysis of Social Loafing in Audit Firms

Authors : Hasan Yalçin

Pages : 69-85

View : 66 | Download : 121

Publication Date : 2023-12-31

Article Type : Review Paper

Abstract :Social loafing refers to the tendency of individuals to exert less effort when working in a group than when working individually. This phenomenon can stem from various factors, including diffusion of responsibility, lack of accountability, and low motivation. In audit firms, social loafing can hurt audit quality and the reliability of audit reports. This affects not only the audit firm itself but also all stakeholders who rely on the audit reports. For this reason, audit firms must address social loafing and implement preventive measures. In order to address social loafing, it is essential to understand its root causes and take steps to prevent it. Organizations and group leaders can employ various methods to prevent social loafing. One key prevention strategy is to promote individual accountability. Defining and assigning specific duties and obligations to every team member is crucial to accomplish this goal. Another important prevention strategy is to foster a sense of ownership and pride in the group\'s work. When individuals feel connected to the group\'s goals and accomplishments, they are more motivated to exert effort and contribute their best work. Effective communication and collaboration are also crucial in preventing social loafing. When group members have open and transparent communication channels, they are more likely to actively engage and feel relevant and motivated to participate in group activities.
Keywords : Sosyal Kaytarma, Hesap Verebilirlik, Denetim Firması