تاثیر خودتوسعه‌ای بر ارتقای مهارت حسابداران با نقش میانجی سرمایه فکری

الموضوعات : پژوهش های مالی و رفتاری در حسابداری

فائزه عرب نژاد ¹ , علی خوزین ²

1 - دانشجوی دکتری حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران
2 - عضو هیئت علمی گروه حسابداری، واحد علی آباد کتول، دانشگاه آزاد اسلامی، علی آباد کتول، ایران

تاريخ الإرسال : 29 الجمعة , شعبان, 1443 تاريخ التأكيد : 04 الجمعة , ذو القعدة, 1443 تاريخ الإصدار : 21 الأحد , شوال, 1443

الکلمات المفتاحية: مهارت, سرمایه فکری, خودتوسعه‌ای,

ملخص المقالة :

امروزه خودتوسعه‌ای منابع انسانی عاملی کلیدی در موفقیت سازمان‌ها می‌باشد چرا که نیروی انسانی خودتوسعه‌گر نه تنها با توسعه و تعالی خویش بر مهارت‌هایش می‌افزاید بلکه زمینه رشد و پیشرفت سازمان را از نظر سرمایه فکری نیز فراهم می‌کند. با توجه به نقش تعیین‌کنده‌ای که حسابداران به عنوان مهم‌ترین منابع انسانی در موفقیت یا شکست سازمان‌ها در عرصه مالی و اقتصادی دارند، این پژوهش به بررسی تاثیر خودتوسعه‌ای بر ارتقای مهارت حسابداران با نقش میانجی سرمایه فکری می‌پردازد. پژوهش حاضر از لحاظ هدف کاربردی و از نظر ماهیت توصیفی-پیمایشی است. جامعه آماری، حسابداران شاغل در بخش خصوصی استان گلستان مشتمل بر 198 نفر بوده و روش نمونه‌گیری به صورت در دسترس می‌باشد. جهت جمع‌آوری اطلاعات از پرسشنامه استاندارد استفاده شده و برای آزمون فرضیه‌های پژوهش از روش مدل‌سازی معادلات ساختاری و تجزیه و تحلیل مسیر در نرم‌افزار PLS استفاده شده است. یافته‌ها نشا ن می‌دهد خودتوسعه‌ای هم به صورت مستقیم و هم به طور غیرمستقیم و از طریق سرمایه فکری بر ارتقای مهارت حسابداران تاثیر دارد و بیانگر آن است که به‌کارگیری ابزار خودتوسعه‌ای نه تنها موجب افزایش سطح سرمایه فکری می‌شود بلکه ارتقای مهارت حسابداران را نیز به واسطه‌ی سرمایه فکری به دنبال خواهد داشت.

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