نقش میانجی‌گری مدیریت زمان در رابطه بین ویژگی‌های فردی و بهره‌وری حسابداران زن

محورهای موضوعی : فصلنامه زن و جامعه

غلامرضا رضایی ¹ , رامین زارعت گری ² , امیر عوض پور ³

1 - استادیار، گروه حسابداری، دانشگاه سیستان و بلوچستان، زاهدان، ایران
2 - استادیار، گروه حسابداری، دانشگاه سیستان و بلوچستان، زاهدان، ایران
3 - کارشناسی ارشد حسابداری

تاریخ دریافت : 1394/11/16 تاریخ پذیرش : 1399/06/10 تاریخ انتشار : 1400/02/01

کلید واژه: مدیریت زمان, بهره‌وری, ویژگی‌های فردی, حسابداران زن,

چکیده مقاله :

مقدمه و هدف: هدف این مقالهبررسی نقش میانجی­گری مدیریت زمان در رابطه بین ویژگی­های فردی و بهره­وری در بین حسابداران زن مشغول به فعالیت در شهر شیراز است. مواد و روش­ها: روش پژوهش مورد استفاده توصیفی همبستگی، از نوع نظرسنجی است که از لحاظ زمانی یک پژوهش مقطعی به حساب می­آید. جامعه آماری این پژوهش را کلیه حسابداران زن در شهر شیراز تشکیل داده است. نمونه آماری پژوهش با استفاده از فرمول کوکران، 384 نفر بدست آمد. برای گردآوری اطلاعات از پرسش­نامه مدیریت زمان مسیحیایی، پرسش­نامه شخصیتی چندعاملی نئو و پرسش­نامه بهره­وری هرسی و گلداسمیت استفاده شده است. برای آزمون فرضیه­های پژوهش از روش آماری تحلیل مسیر و با استفاده از نرم­افزار آماری SPSS نسخه 22 و Smart PLS تجزیه و تحلیل انجام شده است. یافته­ها: نتایج حاصل از پژوهش حاضر بیانگر این است که به­طور کلی ویژگی­های فردی (شامل برون­گرایی و وظیفه­شناسی) دارای تأثیر مستقیم بر بهره­وری حسابداران زن نیست، اما از طریق واسطه مدیریت زمان بر بهره­وری حسابداران زن تأثیر می­گذارد. بحث و نتیجه­گیری: بر اساس یافته­های پژوهش حاضر، ویژگی­های فردی و مدیریت زمان می­توانند به عنوان یکی از ضروریات بهره­وری افراد و سازمان به شمار آید.  

چکیده انگلیسی:

Introduction:The aim of this study was to survey of the mediating role of time management in the relationship between individual characteristic and productivity among women accountants working in Shiraz. Materials and Methods:The methodology of this study was descriptive/correlational research and opinion poll that in terms of time, is a cross-sectional study. The population of this research is female accountants in Shiraz. The statistical sample consisted of 384 subjects were selected using Cochran formula. Masihiaei’s Time management questionnaire, Niehoff and Moorman’s organizational justice inventory and NEO five-factor inventory (NEO-PI-R) was used to collect data. Research hypothesis were evaluated using path analysis by SPSS-22 and Smart PLS statistical software. Findings:The results showed that individual characteristic (extrovert and conscientiousness) has not a direct impact on productivity features women accountants, but the impact on productivity through the mediation of time management. Conclusion:According to the study, individual characteristic and time management can be considered as one of the requirements of productivity of individuals and organizations.

منابع و مأخذ:

1. Ardakani M. Investigation of Women's Professionalism in Auditing. Journal of Accounting and Auditing Management, 2015; 16 (4): 131-142. (Persian). http://jmaak.srbiau.ac.ir/article_7773.html?lang=en


2. Rahmani A, Adampira S. Factors affect the career progression of women accountants. Journal of Management System, 2013; 2 (8): 129-140. (Persian). http://jmaak.srbiau.ac.ir/?_action=article&kw=36496&_kw=career+progression&lang=en


3. Abdolghafari E. Relationship between personality bridges and occupational attachment in high school female teachers. Master's Thesis, Allameh Tabataba'i University, 2011. (Persian).

فصلنامه علمی – پژوهشی زن و جامعه. 1400؛ 12 (45): 144- 160                                                                                                        157

Hosini M, Ashtiani AF. Investigating the Relationship Between Marital Satisfaction and Marriage Duration among Students at Imam Khomeini Educational and Research Institute. Journal of Psychology and Religion, 2010; 3 (4): 127-145. (Persian). http://ravanshenasi.nashriyat.ir/node/122

1. Abdolahi B. Empowering the Golden Key Staff to Manage Human Resources. Tehran: Virayesh, 2005. (Persian)


2. Sing H, Motwani J, Kumar A. A Review and Analysis of the State-of-the-Art Research on Productivity Measurement. Industrial Management & Data Systems, 2000; l00 (5): 234-41. https://www.emerald.com/insight/content/doi/10.1108/02635570010335271/full/html


3. Ahmadi P. Designing a Model for Improving Human Resource Efficiency with Productivity Attitudes. Management Ph.D. Dissertation, Tarbiat Modares University, 2002. (Persian)\


4. Ariail DL, Abdolmohammadi MJ, Smith M. Ethical Predisposition of Certified Public Accountants: A Study of Gender Differences. Research on ProfessionalResponsibility and Ethics in Accounting, 2012; 16: 29-56. https://www.emerald.com/insight/content/doi/10.1108/S1574-0765(2012)0000016005/full/html


5. Westcott S, Seiler R. Women in the Accounting Profession. New York: Marcus Weiner, 1986.


6. Kirkham L. Integrating Herstory and History in Accounting. Accounting, Organizations and Society, 1992; 17 (3): 287–297. https://www.sciencedirect.com/science/article/abs/pii/036136829290025N


7. Lehman C. Herstory in Accounting: The First Eighty Years. Accounting, Organizations and Society, 1992; 17 (3): 261–285. https://www.sciencedirect.com/science/article/abs/pii/036136829290024M


8. Loft A. Accountancy and the Gendered Division of Labor: A Review Essay. Accounting, Organizations and Society, 1992; 17 (3): 367-378. https://www.sciencedirect.com/science/article/abs/pii/036136829290029R


9. Roberts J, Coutts J. Feminization and professionalization: A Review of an Emerging Literature on the Development of Accounting in the United Kingdom. Accounting, Organizations and Society, 1992; 17: 379–395. https://www.sciencedirect.com/science/article/abs/pii/036136829290030V

نقش میانجی­گری مدیریت زمان در رابطه بین ویژگی­های فردی و بهره­وری حسابداران زن

Ciancanelli P, Gallhofer S, Humphrey C, Kirkham L. Gender and Accountancy: Some Evidence from the United Kingdom. Critical Perspectives on Accounting, 1990; 1 (2): 117–144. https://www.sciencedirect.com/science/article/abs/pii/1045235490020117

1. Mehrani K, Nargesian A, Ganji K. Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession. Journal of Accounting and Auditing Review, 2016; 23 (1): 97-116. (Persian). https://www.sid.ir/en/journal/ViewPaper.aspx?id=576816


2. Dambrin C, Lambert C. Mothering or Auditing? The Case of Two Big Four in France. Accounting, Auditing and Accountability Journal, 2008; 21(4): 474–506. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1977918#


3. Broadbent J Kirkham L. Glass Ceilings, Glass Cliffs or New Worlds? Revisiting Gender and Accounting. Accounting, Auditing and Accountability Journal, 2008; 21 (4): 465–473. https://www.emerald.com/insight/content/doi/10.1108/09513570810872888/full/html


4. Naseri A, Zareie H. Why Female Accountants Prefer to Change their Job in Zahedan. Journal of Financial Accounting Research, 2016; 8(4): 77-92. (Persian). https://www.sid.ir/en/journal/ViewPaper.aspx?id=566743


5. Scroggins WA. The relationship between employee fit perceptions, job performance, and retention: implications of perceived fit. Employ Responsibility Rights Journal, 2008; 20: 57-71. https://link.springer.com/article/10.1007/s10672-007-9060-0

158                                                                                                         فصلنامه علمی – پژوهشی زن و جامعه. 1400؛ 12 (45): 144- 160

Mahdad A, ZAkerin S, Mahdizadegan I. Moderating Effects of Personality Characteristics on the Relationship between Perceived Organizational Justice' Dimensions and Work Place Violence Intension. Quarterly Journal of Applied Psychology, 2013; 14(2): 69-78. (Persian). https://www.sid.ir/fa/journal/ViewPaper.aspx?id=201963

1. Ferdoosi M, Marashian F, Talebpour M. The Relationship between Personality Characteristics and Organizational Commitment with Organizational Health in Employees of General Administration of Sports and Youth of Khuzestan Province. Sport Management Studies, 2012; 15: 173-188. (Persian). https://www.sid.ir/fa/journal/ViewPaper.aspx?id=208725


2. Zahedbabolan A, Askarian M, Behrangi M, Naderi E. Investigating the relationship between organizational health of the school and the organizational commitment of boys' high school teachers in Ardebil province. Quarterly Journal of Educational and Psychological Studies, 2008; 9 (2): 127-148. (Persian). https://www.sid.ir/fa/journal/ViewPaper.aspx?id=96952


3. Koshki S, Houman H, Zahedi S. Relationship between personality traits and job satisfaction factors of teachers. Quarterly Journal of Psychological Research, 2009; 1 (4): 8-26. (Persian). https://www.sid.ir/fa/journal/ViewPaper.aspx?id=151000


4. Kordi H, Hadizadeh, S. The Investigated Lifestyle Employed and Unemployed Women. Journal of Sociology Women, 2012; 12: 21-42. (Persian). https://www.ncbi.nlm.nih.gov/pmc/articles/PMC6092003/


5. Gaemi M, Jahanfar H, Rezaie F. The Timing of Corporate Earnings Announcements. Journal of Accounting Knowledge, 2012; 3 (11): 85-104.(Persian). https://www.sid.ir/en/journal/ViewPaper.aspx?id=288250


6. Khajavi S, Najafi Z. The examination of the constraints of qualitative characteristics of accounting information: Evidence from Tehran Stock Exchange. Journal of Accounting and Auditing Review, 2015; 22 (4): 63-74. (Persian). https:// www.sid.ir/en/journal/ViewPaper.aspx?id=515338

رضایی و همکاران

Atefi M, Barzegar E. The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics. Journal of Accounting and Auditing Review, 2016; 23 (4): 507-526. (Persian). https://acctgrev.ut.ac.ir/m/article_60857.html?lang=en

1. Horngren C, Datar SM, Fastar G. Cost Accounting: A Managerial Emphasis, 15^th edition, Pearson Education Inc, 2014.


2. Soltani A. Effectiveness of human. Tehran: Ardakan publication, 2006.


3. Jamali G. Measuring and analyzing the productivity of shrimp breeding projects in Bushehr Province during the years 74 to 76. Master's thesis, Shiraz University, 1998. (Persian).


4. Tangen S. Demystifying Productivity and Performance. International Journal of productivity and performance, 2005; 54 (1): 34-46. https://www.emerald.com/insight/content/doi/10.1108/17410400510571437/full/html


5. Al-Darrab L. Relationships between Productivity, Efficiency, Utilization, and Quality. Work study, 2000; 49 (3): 97-103. https://www.emerald.com/insight/content/doi/10.1108/00438020010318073/full/html


6. Romito P, Volpato C. Women inside and outside Academia: a struggle to access knowledge, legitimacy and influence. Social Science Information, 2005; 44 (1): 41-63. https://journals.sagepub.com/doi/abs/10.1177/0539018405050440?journalCode=ssic


7. Davidson RA, Dalby JT. Personality Profile of Female Public Accountants. Accounting Auditing & Accountability Journal, 1993; 6 (2): 81-97. https://www.emerald.com/insight/content/doi/10.1108/09513579310036396/full/html

فصلنامه علمی – پژوهشی زن و جامعه. 1400؛ 12 (45): 144- 160                                                                                                         159

Cuza AL. Gender Issues in Romanian Accounting Profession. Review of Economic Business Studies, 2012; 5 (2): 21-45. http://rebs.feaa.uaic.ro/article-gender_issues_in_romanian_accounting_profession-140.html

نقش میانجی­گری مدیریت زمان در رابطه بین ویژگی­های فردی و بهره­وری حسابداران زن

Geetha S, Peck-Leong T, Balasundram M, Ershad A. Workplace Flexibility, Empowerment and Quality of Life. Procedia - Social and Behavioral Sciences, 2013; 105: 885-893. https://www.sciencedirect.com/science/article/pii/S1877042813044650

1. Golrad P. Productivity of Iranian Entrepreneur Women.  Iranian Journal of Trade Studies, 2008; 46: 179-209. (Persian). https://www.sid.ir/en/Journal/ViewPaper.aspx?ID=131333


2. Hejazi R, Mosaferi J. Relationship between Gender and Ethics in Accounting Profession. Ethics in science and Technology, 2012; 7: 50-57. (Persian). http://ethicsjournal.ir/article-1-707-en.html


3. Zogie L, Ajilchi B, Nobahar Z. Relationship between time management and occupational stress in female managers and staff. Journal of Law Enforcement, 2013; 15 (4): 141-165. (Persian). https://www.magiran.com/paper/1433101


4. Keshavarz N, Salehi M, Gholtash A. Relationship between Organizational Citizenship Behavior and Job Performance Orientated Life with Female Teachers. Journal of Sociology Women, 2014; 20: 1-18. (Persian). http://jzvj.miau.ac.ir/article_683.html?lang=en


5. Amani J, Khzryazar H, Mahmmodi H. Presentation Structural Equation Modeling of the Minor Least Squares Method PLS-PM- Its Application in Behavioral Research. Psychological Knowledge, 2012; 1: 41-55.(Persian). https://core.ac.uk/download/pdf/20267242.pdf

160                                                                                                          فصلنامه علمی – پژوهشی زن و جامعه. 1400؛ 12 (45): 144- 160

Hair JF, Sarstedt M, Ringle CM, Mena JA. An Assessment of the Use if Partial Least Squares Structural Equation Modeling in Marketing Research. Journal of the Academy of Marketing Science, 2012; (40) 3: 414-433. https://link.springer.com/article/10.1007/s11747-011-0261-6