بررسی رابطه بین هوش انسانی و ویژگی های شخصیتی حسابرسی
محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداریفرشته رحیمی 1 , خدیجه ابراهیمی کهریزسنگی 2 , آرزو آقایی چادگانی 3
1 - گروه حسابداری، واحد نجف آباد، دانشگاه آزاد اسلامی، نجف آباد، ایران
2 - گروه حسابداری، واحد نجف آباد، دانشگاه آزاد اسلامی، نجف آباد، ایران
3 - استاد یار گروه حسابداری، واحد نجف آباد، دانشگاه آزاد اسلامی، نجف آباد، ایران
کلید واژه: هوش‌های چندگانه, ویژگی های شخصیتی, هوش طبیعت گرا, هوش کلامی, هوش اخلاقی,
چکیده مقاله :
چکیده تحقیق حاضر به منظور بررسی رابطه بین هوش انسانی و ویژگی‌های شخصیتی حسابرسان صورت گرفته است. این تحقیق از لحاظ هدف کاربردی و از لحاظ روش اجرا به صورت توصیفی-همبستگی انجام شده است. جامعه آماری این تحقیق شامل کلیه حسابداران رسمی مشغول به کار در موسسات حسابرسی است که بر اساس آمار جامعه حسابداران رسمی، تعداد آن‌ها برابر با 2710 نفر است. با استفاده از نمونه‌گیری تصادفی ساده و با توجه به فرمول کوکران، 336 حسابرس به عنوان نمونه پرسشنامه‌ها در اختیار آن‌ها قرار گرفت. در نهایت، 243 پرسشنامه تکمیل شده جمع‌آوری شد و در اختیار محقق قرار گرفت. برای سنجش متغیرهای تحقیق، از پرسشنامه استاندارد استفاده شد. برای سنجش روایی پرسشنامه، از نظر اساتید و خبرگان در این حوزه استفاده گردید. علاوه بر این، برای آزمون اعتبار پرسشنامه از آلفای کرونباخ استفاده شد و عدد 787/0 به دست آمد. در این تحقیق، برای بررسی روابط بین اجزا، از مدلسازی معادلات ساختاری با استفاده از روش حداقل مربعات جزئی استفاده شد. با توجه به تحلیل داده‌ها، نتایج نشان داد که فرضیاتی که مقادیر معنی‌داری بیشتر از 96/1 پذیرفته شده‌اند.
Background and Purpose: The purpose of this research is to investigate the relationship between human intelligence and auditors' personality traits. Human intelligence is one of the important and distinct characteristics of humans, which includes mental and cognitive abilities. This type of intelligence includes abilities such as logical reasoning, solving complex problems, creativity, and memory and learning intelligent activities. By identifying the research gap, the purpose of this study is to investigate the relationship between human intelligence and auditors' personality traits using structural equations. The conducted investigations show that most of the studies that have been conducted in this field are either independent or a combination of two or three variables, but there has been no research that has conducted this title among auditors, which indicates an important theoretical and empirical gap in this field. It is the field. Therefore, this research aims to answer this question: What effect does auditors' eightfold intelligence have on their personality traits. Methodology: This research has an applied purpose and is in the category of descriptive-correlational research. In this research, structural equation modeling was used to investigate the relationships between the components of the model, and partial least squares method was used for confirmatory factor analysis. In this research, 336 auditors and accountants were randomly identified by referring to the country's audit organization, and questionnaires were sent to them via e-mail, e-mail, and telegram, and finally 243 questionnaires were returned. The statistical population of this research is all certified accountants working in audit institutions, according to the latest statistics of the certified accountant community, their number is 2710, based on Cochran's sampling formula, 336 auditors were selected as the study sample, and the questionnaires were provided to them and finally, 243 completed questionnaires were provided to the researcher. Findings: In this research, the Kolmogorov-Smirnov test was used to test the normality of the data. If the data distribution is normal, inferential statistical tests can be used. To check the normality of the data, the null hypothesis is based on the fact that the distribution of the data is normal. This test is tested at the 5% error level. If a larger significance value equal to the error level of 0.05 is obtained, there will be no reason to reject the null hypothesis. Walter McKenzie's multiple intelligences questionnaire (MII) and the five-factor personality questionnaire of McCree and Costa (1991) were used. To measure the validity of the questionnaire, the judgment of professors and experts in this field was used. Cronbach's alpha was used to test the validity of the questionnaire, and the value was 0.787. The structural equation method was used to test the hypotheses, and each variable in the structural equation model system can be considered both as an endogenous variable and an exogenous variable. The model shows the significance of the relationship between the variables and if the t coefficient calculated at the error level of 0.05% is not in the meaningless range (+1.96 and -1.96), there is no significant relationship between There are two variables available. And graph (2) shows the standard coefficients for the measurement model (standard coefficients for the questions and their related variables) and the structural model (path coefficients for the paths proposed in the model among the variables). The strength of the relationship between the factor (latent variable) and the observable variable is represented by the factor loading. The factor load is shown in this figure. Factor load is a value between zero and one. If the factor load is less than 0.5, the relationship is considered weak and is ignored. A factor between 0.3 and 0.6 is acceptable, and if it is greater than 0.6, it is very desirable. Discussion: The purpose of this research is to investigate the effect of human intelligence on the personality characteristics of accountants. According to the research results, it can be said that multiple intelligences and personality traits all play an important role in auditors' performance. To do their work, auditors need different intelligences such as logical intelligence, spatial intelligence, verbal intelligence, etc. Each of these intelligences is directly related to audit work. For example, logical intelligence is needed to analyze and review financial information and audit documents. In this research, structural equation modeling using PLS software is used to investigate the relationships between components. According to the data analysis, the results indicated that the research results showed that the significant numbers between the hypotheses were more than 1.96, and the hypotheses were accepted. In addition, personality traits in fostering trust and openness in communication were key, which can be considered as prerequisites for having a system where all key audit professionals in the organization can work together to strengthen the effectiveness of the internal control framework.
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