بررسی تأثیر ویژگی های شخصیتی مدیران بر شفافیت گزارشگری مالی
محورهای موضوعی : مدیریت مالی بنگاههای اقتصادی
محمود کهنسال کفشگری
1
,
فروغ قاسمی
2
,
سمانه محمدپور
3
1 - استادیار گروه حسابداری، واحد اراک، دانشگاه آزاد اسلامی، اراک، ایران.
2 - دانشجوی دکتری گروه مهندسی مالی، واحد اراک، دانشگاه آزاد اسلامی، اراک، ایران
3 - مدرس گروه مدیریت، واحد زاهدان، موسسه آموزش عالی هاتف، زاهدان، ایران
کلید واژه: شفافیت, گزارشگری مالی, مدیران مالی, ویژگی¬های شخصیتی ,
چکیده مقاله :
هدف: شفافیت گزارشگری مالی یک عامل مهم در ارائه تصویری روشن از وضعیت و عملکرد شرکت به ذینفعان است؛ که می تواند تحت تأثیر عوامل مختلفی از جمله ویژگی های شخصیتی مدیران قرار گیرد. هدف از این پژوهش بررسی تأثیر ویژگی¬های شخصیتی مدیران بر شفافیت گزارشگری مالی می باشد. روش شناسی پژوهش: از بین وِیژگی های مدیران ویژگی های برون گرایی، تجربه پذیری، توافق پذیری، وظیفه شناسی و روان رنجوری مورد بررسی قرار گرفت. جامعه آماری شامل 70 نفر از مدیران مالی بانک در سال 1401 می¬باشد. داده¬ها از طریق دو پرسشنامه مربوط به ویژگی¬های شخصیتی (بر اساس مدل پنج عاملی نئو) و شفافیت گزارشگری مالی (بر اساس پرسشنامه حسینی، 1391) بر مبنای طیف پنج گزینه ای لیکرت جمع آوری شده است. برای آزمون فرضیه های پژوهش از تحلیل رگرسیون استفاده شد و با استفاده از نرم¬افزار SPSS 25 به تحلیل داده ها پرداخته شد. یافته ها: نتایج پژوهش نشان داد، که ویژگی¬های شخصیتی مدیران تاثیر معناداری بر شفافیت گزارشگری مالی دارد. همچنین آزمون فرضیه¬های فرعی نشان داد، که ویژگی های شخصیتی برون¬گرایی، تجربه¬پذیری، توافق-پذیری و وظیفه¬شناسی تاثیر مثبت و روان رنجوری تأثیر منفی بر شفافیت گزارشگری مالی دارد. اصالت/ ارزش افزوده علمی: نتایج این پژوهش نشان داد، که مدیران مالی باید بر اساس ویژگی¬های شخصیتی در بانک گزینش شوند و بر این اساس شفافیت گزارشگری مالی را بهبود بخشیده و توجه استفاده کنندگان را جلب نمایند. طبقه بندی موضوعی: G41
Objective: The transparency of financial reporting is an important factor in providing a clear picture of the company's status and performance to the stakeholders; which can be affected by various factors, including the personality characteristics of managers. The purpose of this research is to investigate the effect of personality characteristics of managers on the transparency of financial reporting. Research methodology: Among the characteristics of managers, extroversion, experienceability, agreeableness, conscientiousness and neuroticism were investigated. The statistical population includes 70 financial managers of the bank in 1401. The data was collected through two questionnaires related to personality characteristics (based on Neo's five-factor model) and transparency of financial reporting (based on Hosseini's questionnaire, 2013) based on a five-point Likert scale. Regression analysis was used to test research hypotheses and data was analyzed using SPSS 25 software. Findings: The results of the research showed that the personality characteristics of managers have a significant effect on the transparency of financial reporting. Also, the test of sub-hypotheses showed that the personality traits of extroversion, experience, agreeableness and conscientiousness have a positive effect and neuroticism has a negative effect on the transparency of financial reporting. Originality/scientific added value: The results of this research showed that financial managers should be selected based on their personality traits in the bank, and based on this, they should improve the transparency of financial reporting and attract the attention of users. JEL classification: G41
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