تأثیر ایجاد و توسعه کنترل‌ها بر عملکرد حسابداران، نقش تعدیلی تکراری بودن کارها و تمایل حسابداران
محورهای موضوعی : حسابداری و مسئولیت پاسخگویی
مرتضی بناء
1
(گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران)
نسیم شاهمرادی
2
(گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران )
کلید واژه: ایجاد کنترل‌ها, تکراری بودن کارها, تمایل حسابداران, توسعه کنترل‌ها, عملکرد حسابداران,
چکیده مقاله :
هدف : هدف اصلی این پژوهش بررسی تاثیر ایجاد و توسعه کنترل ها بر عملکرد حسابداران، نقش تعدیلی تکراری بودن کارها و تمایل حسابداران می باشد. روش: این پژوهش با توجه به ملاک هدف از نوع کاربردی، با توجه به ملاک ماهیت و نحوه گردآوري داده¬ها از نوع توصیفی می‌باشد. همچنین این پژوهش براساس استراتژی، پیمایشی، بر اساس افق زمانی، مقطعی، می‌باشد. همچنین از نظر محیط انجام پژوهش، میدانی می‌باشد. همچنین پژوهش حاضر بر اساس میزان دخالت پژوهشگر از نوع همبستگی می‌باشد. جامعه آماری حسابداران شاغل در حرفه حسابداری و مدیران مالی در شهر یزد به تعداد نامحدود و نمونه آماری با استفاده از فرمول کوهن 180 نفر می‌باشد که در این پژوهش تعداد 233 پرسشنامه بطور کامل جمع‌آوری شد. روش نمونه‌گیری این پژوهش، از نوع غیراحتمالی در دسترس می‌باشد. در بازه زمانی فروردین تا شهریور ماه سال 1402 داده های مورد نیاز پژوهش از طریق پرسشنامه جمع آوری گردید. داده های پژوهش با استفاده از مدل معادلات ساختاری با استفاده از نرم افزار پی.ال.اس نسخه 03 مورد تجزیه و تحلیل قرار گرفتند. یافته ها: نتایج آزمون فرضیه های پژوهش نشان داد که ایجاد کنترل، توسعه کنترل و تکراری بودن کارها با عملکرد حسابداران رابطه دارند. بااین‌وجود، تمایل حسابداران با عملکرد حسابداران رابطه ندارد. علاوه‌براین، تکراری بودن کارها و تمایل حسابداران بر رابطه بین ایجاد کنترل و توسعه کنترل با عملکرد حسابداران اثرگذار نیستند.
Purpose: The main purpose of this research is to investigate the impact of the creation and development of controls on the performance of accountants, the moderating role of repetitive tasks and the willingness of accountants. Methodology: This research is of an applied type according to the objective criteria, and descriptive type according to the criteria of the nature and method of data collection. Also, this research is based on a survey strategy, based on a cross-sectional time horizon. Also, in terms of the research environment, it is field. Also, the current research is based on the researcher's involvement of the correlation type. The statistical population of working accountants and financial managers in the city of Yazd is unlimited and the statistical sample is 180 people using Cohen's formula, and in this research, 233 questionnaires were completely collected. The sampling method of this research is non-probability. In the period from April to September 2023, the data needed for the research was collected through a standard questionnaire. Research data were analyzed using structural equation model using SmartPLS version 03 software. Findings: The results of the research hypotheses test showed that the creation of control, the development of control and repetitiveness of work are related to the performance of accountants. However, accountants' willingness is not related to accountants' performance. In addition, the repetitiveness of tasks and the willingness of accountants do not affect the relationship between control creation and control development with accountants' performance.
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