نقش تعدیلی شخصیت پویا و میانجی خودکارآمدی بر رابطه بین سبکهای تدریس و رفتار اخلاقی دانشجویان حسابداری
الموضوعات :
1 - استاد ممتاز حسابداری دانشگاه شیراز، شیراز، ایران
2 - دکتری حسابداری، معاونت توسعه و مدیریت منابع، دانشگاه علوم پزشکی فسا، فسا، ایران
الکلمات المفتاحية: اخلاق حسابداری, سبکهای تدریس حسابداری, شخصیت پویا, خودکارآمدی, آموزش حسابداری.,
ملخص المقالة :
سبک تدریس از جمله عواملی است که میتواند رفتار اخلاقی دانشجویان را تحتتأثیر قرار دهد. همچنین، این رابطه با حضور عوامل شخصیتی و روانشناختی نیز تغییر میکند. هدف مطالعه حاضر، واکاوی نقش تعدیلی شخصیت پویا و میانجی خودکارآمدی بر رابطه بین سبکهای تدریس و رفتار اخلاقی دانشجویان حسابداری است. جامعه پژوهش را دانشجویان کارشناسی و تحصیلات تکمیلی حسابداری در سطح کشور تشکیل میدهد. یافتههای پژوهش با کسب نظر 386 نفر از دانشجویان (194 نفر در مقطع کارشناسی و 192 نفر در مقطع تحصیلات تکمیلی) نشان داد که در نمونه موردبررسی، سبک تدریس فعال بر سبک تدریس غیرفعال غالب است. همچنین، بین سبک تدریس و رفتار اخلاقی دانشجویان و شخصیت پویا و رفتار اخلاقی دانشجویان در هر دو گروه کارشناسی و تحصیلات تکمیلی، رابطه مثبت و معناداری مشاهده شد. افزون بر آن، خودکارآمدی نقش میانجی و معنادار در رابطه بین سبک تدریس و رفتار اخلاقی در هر دو گروه موردبررسی دارد. همچنین، نقش تعدیلگر شخصیت پویا بر رابطه بین سبک تدریس و رفتار اخلاقی دانشجویان تحصیلات تکمیلی معنادار است، اما در گروه کارشناسی معنادار نیست. بر اساس یافتهها از آنجا که دانشجویان فعلی، فعالان حرفهای آینده هستند، در راستای بهبود وضعیت اخلاق حرفهای توجه بیشتری به شیوه تدریس و عوامل شخصیتی و روانشناختی لازم است تا از این حیث بتوان اعتماد عمومی را برجسته کرد و حیثیت حرفهای را بهبود بخشید.
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