تأثیر معنویت در محیط کار بر رفتارهای ناکارآمد حسابرس

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری، دانشگاه آزاد اسلامی، واحد هشترود، هشترود، ایران

2 کارشناس ارشد حسابداری، واحد مرند، دنشگاه آزاد اسلامی، مرند، ایران

چکیده

کیفیت خدمات فراهم شده توسط حسابرسان تا حد زیادی به رفتارهای حسابرسان در حین انجام وظایفشان بستگی دارد. بر این اساس،  شرایط رفتار ناکارامد حسابرسی به خودی خود اتفاق نمی­افتد، بلکه حداقل تحت‌تاثیر معنویت در محیط کار قرار می ­گیرد. حسابرس در انجام وظایف حرف ه­ای خود باید حداقل استانداردها را رعایت و به اجرای حرفه­ای اخلاقیات متوسل شود تا کیفیت حسابرسی را حفظ نماید. بنابراین، هدف پژوهش حاضر بررسی تاثیر معنویت در محیط کار بر رفتارهای ناکارامد حسابرسی و کیفیت حسابرسی است. روش پژوهش حاضر، توصیفی - پیمایشی است که به‌منظور اندازه­گیری متغیرهای پژوهش از پرسشنامه­ استفاده گردیده است. پایایی ابزار اندازه­گیری نیز به روش ضریب آلفای کرونباخ و روایی آن نیز با تحلیل عاملی تاییدی، مورد سنجش قرار گرفته است. جامعه آماری پژوهش، حسابرسان شاغل در سازمان حسابرسی و جامعه حسابداران رسمی ایران در سال 1398، بوده است که از بین آنها طبق فرمول کوکران 137، نفر به­عنوان نمونه انتخاب گردیده است. تجزیه و تحلیل داده ­های پژوهش با استفاده از مدل­سازی معادلات ساختاری، نشان می ­دهد معنویت در محیط کار بر رفتارهای ناکارامد حسابرسی تاثیر منفی و بر کیفیت حسابرسی تاثیر مثبت و معنی داری دارد. به‌عبارتی، یک کارمند راضی که نیازهای معنوی او تکمیل شده است، اثری در رفتارهای ناکارامد  شرکت ندارد، بلکه، در عوض گرایش دارد یک رفتار کارامدتر و بهتر از خود بروز دهند. همچنین، معنویت در محیط کار، بخشی از یکپارچگی ارزش­ های اخلاقی است که عامل کنترل­ کننده محیط و بهبود کیفیت حسابرسی، است.

کلیدواژه‌ها


عنوان مقاله [English]

Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Audit Quality

نویسندگان [English]

  • rahim bonabi ghadim 1
  • Babak Hafezi 2
1 Asistance Prof in Accounting, Department of accounting, Hashtrood Branch, Islamic Azad University, Hashtrood, Iran
2 Master of Accunting, Marand Branch, Islamic Azad University, Marand,Iran
چکیده [English]

The quality of services provided by auditors largely depends on the auditors' behavior in performing their duties. So dysfunctional behavioral conditions of auditor don't just happen but are at least influenced by workplace spirituality. The auditor in carrying out his or her professional duties, must adhere to minimum standards and adhere to professional ethics to maintain the audit quality. Therefore, the purpose of this study is to investigate the effect of workplace spirituality on auditor dysfunctional behavior and audit quality. The method is descriptive-surveying that questionnaire was used to measure research variables. The reliability of instrument was measured by Cronbach alpha coefficient and its validity was also verified by confirmatory factor analysis. The statistical population of the research is auditors in auditing organization and Iranian Certified Public Accountants of which 137 people in 2019 were selected as sample according to Cocran formula. Analysis of research data using structural equation modeling shows that workplace spirituality has a negative and significant effect on the auditor inefficient behaviors and a positive and significant effect on the audit quality. In other words, a satisfied employee whose spiritual needs are met, does not engage in dysfunctional behaviors but instead tends to exhibit more efficient and better behaviors. Also, spirituality in the workplace is part of the integration of ethical values, which are the controlling factor in improving the auditing quality.

کلیدواژه‌ها [English]

  • Workplace spirituality
  • Auditing Dysfunctional Behaviors
  • Auditing quality
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