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

Subject Areas : Other

Matineh  Parsian ¹ (Department of accounting,Islamic Azad University,West Tehran branch,Iran,Tehran)
Rahmatollah  Mohammadipour ² (faculty member of Islamic Azad University,Ilam branch,ilam,iran)
Seyed Keyvan  Khatamy 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.

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