investigating the relationship between Spiritual Intelligence of accountant and quality of financial statements

Subject Areas : Other

Matineh Parsian ¹ , Rahmatollah Mohammadipour ² , Seyed Keyvan Khatamy ³

1 - Department of accounting,Islamic Azad University,West Tehran branch,Iran,Tehran
2 - faculty member of Islamic Azad University,Ilam branch,ilam,iran
3 - faculty member of islamic azad university,damavan branch,iran

Received: 2018-06-03 Accepted : 2018-12-01 Published : 2018-12-21

Keywords: intelligence, spiritual intelligence, Accounting, Quality of Financial Statements,

Abstract :

Investigating the Relationship Between Intelligent Intelligence of Accountants and the Quality of Financial StatementsAbstractPurpose: The impact of types of intelligence on performance in different domains has been investigated. In the meantime, spiritual intelligence and its dimensions are an interesting topic that has recently been investigated in the field of behavioral finance and its impact on different variables. In this research, the quality of financial statements is considered as a dependent variable. Therefore, the purpose of this study is to investigate the relationship between accounting intelligence and the quality of financial statements.Design/methodology/approach: To collect theoretical foundations of information about literature explanation, the subject matter of the research has been used through library and documentary studies. To obtain the required information, in order to collect the research hypotheses, data was collected for the variables in addition to the questionnaire of the codal site. The hypothesis testing method in this study is using structural equations using Smart-PLS software.Findings: The hypothesis test showed that there is a significant relationship between the spiritual intelligence of accountants and the quality of financial statements. Also, there is a significant relationship between consciousness, internal orientation, meaning and concept, truth and honesty, and the integrity and integrity of accountants with the quality of financial statements. There is no significant relationship between goodness and the existence and character of accountants with the quality of financial statements.Conclusion: According to the findings, it can be concluded that the dimensions of spiritual intelligence in accountants affect the quality of financial statements, which requires that corporate managers, through innovation and innovation, enhance the dimensions of spiritual intelligence that can be matched in line with Improved quality of financial statements.

References:

اَسهرلوس، وحیده؛ داداشی خاص، اسماعیل. (1391). تأثیر هوش معنوی مدیران بر عملکرد کارکنان سازمان‌های دولتی، فصلنامه علمی-پژوهشی ابتکار و خلاقیت در علوم انسانی، مقاله 6، دوره 2، شماره 3، زمستان، 97-135.

حاجیها، زهره؛ ملا سلطانی، جمال. (1395). رابطه بین هوش اخلاقی با عملکرد حسابرسان مستقل. حسابداری مدیریت. شماره ۱. دوره ۱۱ (۱). 105-116.

رهنمای رودپشتی، فریدون؛ نیکومرام، هاشم؛ محمودی، محمد. (1392). سنجش تأثیر سیستم اطلاعات حسابداری مدیریت مبتنی بر پشتیبانی تصمیم و هوش تجاری بر عملکرد مالی واحدهای اقتصادی، پژوهشگر (مدیریت). 10 (22). 111-122.

شوقی، بهزاد. زمانی مقدم، افسانه و پریوش جعفری.(1396). تأثیر مدیریت دانش بر خرد سازمانی با توجه به نقش میانجی هوش: مورد مطالعه: دانشگاه آزاد اسلامی اسلامی شهر تهران(. فصلنامةعلمی،پژوهشیابتکاروخلاقیتدرعلومانسانی؛ دورة هفتم، شمارة یک، تابستان، 155-186.

شیاسی، مجید؛ اعتباریان، اکبر؛ زرین آبادی، زرین؛ احمدی، مجتبی. (1395). نقش هوش معنوی در بهره وری کارکنان دانشگاه علوم پزشکی اصفهان بر اساس مدل معادلات ساختاری. مدیریت سلامت. دوره  19، شماره  63،  34-44.

صادقی راد، حمید. (1394). تأثیر کیفیت ارائه صورت های مالی بر بهبود تصمیمات سازمانی. مرکز آموزش و تحقیقات راه آهن. مقاله منتخب. شماره 273. 1-6.

گواهی، بابک؛ بیگ­زاده ننه­کران، رضا؛ اقبالی عموقین، علیرضا. (1392). انتخاب بهترین الگو در خصوص محاسبه مدیریت سود در شرکت­های پذیرفته شده بورس اوراق بهادار تهران، یازدهمین همایش ملی حسابداری ایران، مشهد، دانشگاه فردوسی مشهد.

ممبینی، یعقوب؛ ممبینی، فریبا. (۱۳۹۲). مدیریت و رهبری سازمان ها با تکیه بر هوش معنوی. اولین کنفرانس ملی حسابداری و مدیریت. شیراز. موسسه بین المللی آموزشی و پژوهشی خوارزمی.

میرزاخانی، پرویز؛ دلاور، علی؛ مکوندی، بهنام (1393). بررسی رابطه بین ویژگی‌های شخصیتی با هوش معنوی، فصلنامه علمی-پژوهشی ابتکار و خلاقیت در علوم انسانی، مقاله 7، دوره 4، شماره 1، تابستان، 129-158.

 

Akhtar Sohail, Mohd Anuar Arshad, Arshad Mahmood, Adeel Ahmed, (2018) "Gaining recognition of Islamic spiritual intelligence for organisational sustainability", International Journal of Ethics and Systems, Vol. 34 Issue: 1, pp.70-77, https://doi.org/10.1108/IJOES-01-2017-0003.

Anwar Md. Aftab, AAhad M. Osman-Gani (2015). The effects of spiritual intelligence and its dimensions on organizational citizenship behavior, Journal of Industrial Engineering and Man, Vol 8, No 4.

Amram, Y. & Dryer, (2009). The Developmental and preliminary validation of the integrated SI scale (ISIS).Institue of transpersonal psychology, Palo Alto, CA.

Amram Y. (2009). The contribution of emotional and spir-itual intelligences to effective business leadership. Palo Alto: Institute of Transpersonal Psychology.

Fatah N. Mohsen Shaykhi A. (2009). The Relationship between the position Control and Organizational climate and Embyee Productivity in the Tax office in Tehran. Journal ofManagement, Researcher spring. [Persian].

Hanafi R. (2013). Spiritual intelligence, emotional intelligence and auditor’s performance.

Lalatendu Kesari Jena, Sajeet Pradhan, (2018) "Workplace spirituality and employee commitment: The role of emotional intelligence and organisational citizenship behaviour in Indian organisations", Journal of Enterprise Information Management, Vol. 31 Issue: 3, pp.380-404, https://doi.org/10.1108/JEIM-10-2017-0144.

McDonald RP, Ringo H (2002). Principles and Practice in Reporting Structural Equation Analyses. Psychological Methods, 7(1): 64-82.

Marison, J.D. (2000). Spiritual Intelligence or Spiritual Consciousness. International Journal for the Psychology and Religion; 10(2): 47-56.

Salehi Mahdi, Mahin Ali Mirzaee, Mahdieh Yazdani, (2017) "Spiritual and emotional intelligences, financial performance, tax avoidance and corporate disclosure quality in Iran", International Journal of Law and Management, Vol. 59 Issue: 2, pp.237-256, https://doi.org/ 10.1108 /IJLMA-11-2015-0059.

Samadi P. (2006). Spiritual intelligence. J New Thoughts Edu; 2: 99-144. 7.

Violeta Šilingienė, Sandrita Škėrienė (2015). Expression of Leaders’ Spiritual Intelligence in a Context of Service Organizations: A Gender Approach, Procedia - Social and Behavioral Sciences, Volume 213, 1 December, Pages 758-763.

Wakeling IN, Morris J (2005). A test of significance for partial least squares regression. Journal of Chemo metrics, 7(4): 291-304. Retrieved 8/28/200 Available at: http://www3.interscience.wiley.com /journal /110435593 / abstract

Yoshida Y, Sandall J. (2013). Occupational burnout and work factors in community and hospital midwives: A survey analysis. Midwifery. 29(8): 921-6.

Zureigat. Mohammad. (2011). The Effect of Ownership Structure on Audit Quality: Evidence from Jordan" International Journal of Business and Social Science, 10 (2): 38-46.