بهره‌کشی شغلی و پنهان‌سازی دانش: شواهدی از بخش خصوصی حرفه حسابرسی
الموضوعات : پژوهش های مالی و رفتاری در حسابداری
محمد رضا شمس بیدهندی
1
(گروه حسابداری )
مجید بمانی محمدآبادی
2
(دانشگاه آزاد کرج)
سمانه رفاهی بخش
3
(دانشگاه آزاد اسلامی واحد کرج)
الکلمات المفتاحية: پنهان سازی دانش, بهره کشی شغلی, موسسات حسابرسی,
ملخص المقالة :
هدف این مقاله آن است تا ارتباط میان بهره کشی شغلی را با تمایل حسابرسان به پنهان سازی دانش در حرفه حسابرسی را مورد بررسی قرار دهد. برای این منظور 136 نفر از حسابرسان شاغل در موسسات حسابرسی عضو جامعه حسابداران رسمی کشور به عنوان نمونه آماری به صورت تصادفی انتخاب شدند. مبانی نظری پژوهش بر اساس مطالعات کتابخانه ای و داده های پژوهش از طریق پرسش نامه جمع آوری گردیده است. آزمون فرضیه های پژوهش نیز بر اساس روش همبستگی و با استفاده از رگرسیون چند متغیره انجام شده است. یافته¬های پژوهش نشان می¬دهد با افزایش درک حسابرسان از سطح بهره کشی شغلی ، تمایل آن ها به پنهان سازی دانش افزایش می یابد. هم چنین، یافته های این مقاله نشان می دهد که رابطه ای معنی دار و منفی میان رتبه شغلی حسابرس و پنهان سازی دانش وجود دارد. نتایج این مطالعه تایید می نماید سطح تحصیلات حسابرسان ، اندازه موسسه حسابرسی و جنسیت حسابرس رابطه معنی‌داری با پنهان سازی دانش وجود ندارد.
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