عمل‌گرایی در حسابرسی: تحلیلی عمیق بر تأثیر تفکر پراگماتیسم بر حرفه‌ای‌گرایی حسابرسان
محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداریحدیثه درویش 1 , رامتین حبیبی 2 , علیرضا شهروزی 3
1 - گروه حسابداری، واحد ملارد، دانشگاه آزاد اسلامی، تهران، ایران
2 - کارشناس ارشد گروه حسابداری، واحد ملارد، دانشگاه آزاد اسلامی، تهران، ایران
3 - کارشناسی ارشد، گروه حسابداری، دانشگاه شهید بهشتی، تهران، ایران.
کلید واژه: تفکر پراگماتیسم, اصول اخلاقی, رویکرد عمل‌گرا, حرفه‌ای‌گرایی حسابرسان ,
چکیده مقاله :
حرفه حسابرسی به دلیل ماهیت حساس و تأثیرگذار خود، همواره نیازمند حفظ و تقویت اعتبار و اعتماد عمومی است. این اعتبار تنها از طریق پایبندی فکری و عملی حسابرسان به اصول اخلاقی و حرفه‌ای قابل تحقق است. در این راستا، تفکر پراگماتیسمی به‌عنوان رویکردی عمل‌گرا و نتیجه‌محور، می‌تواند نقش مؤثری در ارتقای حرفه‌ای‌گرایی حسابرسان ایفا کند. هدف این پژوهش، بررسی تأثیر تفکر پراگماتیسمی بر حرفه‌ای‌گرایی حسابرسان است. پژوهش حاضر از نظر هدف، کاربردی و از نظر روش جمع‌آوری داده‌ها، توصیفی-پیمایشی است. داده‌ها از طریق پرسش‌نامه‌های استاندارد جمع‌آوری شده اند. جامعه آماری پژوهش، شامل کلیه حسابرسان شاغل در سازمان حسابرسی و مؤسسات بخش خصوصی در سال 1403 است که با استفاده از فرمول کوکران، ۳۹۵ نفر به عنوان نمونه انتخاب شده است. نتایج حاصل از پژوهش نشان داد که تفکر پراگماتیسمی تأثیر مثبت و معناداری بر حرفه‌ای‌گرایی حسابرسان دارد. همچنین، این پژوهش، با ارائه چارچوبی نوآورانه، نه‌تنها به غنای نظری این حوزه می‌افزاید، بلکه راهکارهای عملی برای نهادهای حرفه‌ای و سیاست‌گذاران فراهم می‌کند تا با به‌کارگیری اصول پراگماتیسمی، گامی بلند در جهت تحول حرفه حسابرسی بردارد.
Given its sensitive and influential nature, the auditing profession consistently demands the maintenance and reinforcement of public credibility and trust. Such credibility depends on auditors’ intellectual commitment to, and practical observance of, ethical and professional standards. Within this framework, pragmatic thinking (defined as a practical and results-focused mindset) can contribute meaningfully to strengthening auditors' professionalism. This study aims to investigate the influence of pragmatic thinking on auditors’ professionalism. The research is applied in purpose and follows a descriptive-survey approach for data collection. Data were obtained through standardized questionnaires.The statistical population of this study comprises all auditors employed by the Audit Organization and private sector audit firms during the year 1403 (2024–2025). The findings show that pragmatic thinking has a positive and statistically significant effect on auditors' professionalism. In addition to contributing to the theoretical foundation of the field, the study offers practical recommendations for professional bodies and policymakers to apply pragmatic principles in shaping the future direction of the auditing profession
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