توصیف ارتباط رفتار ماکیاولی حسابداران با استفاده از تئوری رفتار برنامهریزی شده
محورهای موضوعی :
حسابداری مدیریت
مصطفی نطقی طاهری
1
,
حبیب پیری
2
,
جلیل بیطاری
3
,
رضا ستوده
4
1 - دانشجوی مقطع دکتری رشته حسابداری، دانشکده علوم انسانی، دانشگاه آزاد اسلامی واحد زاهدان، ایران
2 - استادیار رشته حسابداری، دانشکده علوم انسانی، دانشگاه آزاد اسلامی واحد زاهدان، ایران (نویسنده مسئول)
3 - استادیار رشته حسابداری، دانشکده علوم انسانی، دانشگاه آزاد اسلامی واحد شهر قدس، ایران
4 - استادیار رشته حسابداری، دانشکده علوم انسانی، دانشگاه آزاد اسلامی واحد نیک شهر، ایران
تاریخ دریافت : 1401/01/29
تاریخ پذیرش : 1401/06/20
تاریخ انتشار : 1401/12/01
کلید واژه:
تئوری رفتار برنامهریزی شده,
ماکیاولی گرایی حسابدار,
تمایلات رفتاری,
چکیده مقاله :
برای اینکه گزارش اطلاعات مالی در شرکت ها بتواند در راستای ارزیابی عملکرد و توان سودآوری یک شرکت به استفاده کنندگان کمک کند، ارائه اطلاعات باید به درستی و به دور از تقلب باشد، لذا رفتار مناسب حسابداران در تحقق این مهم بسیار تاثیرگذار خواهد بود. هدف پژوهش حاضر بررسی عوامل موثر بر ایجاد رفتار ماکیاولی حسابداران در سال1400 با استفاده از تئوری رفتار برنامه ریزی شده بر اساس روش مدلسازی معادلات ساختاری می باشد. حجم نمونه 870 نفر از حسابداران ارشد شرکت های پذیرفته شده در بورس اوراق بهادار تهران می باشد که به روش تصادفی بر اساس جنسیت و مقطع تحصیلی انتخاب و تعداد 490 نفر از آنان به هر دو پرسشنامه تمایل رفتاری(آجزن، 2006) و رفتار ماکیاولیسم (کریستیو جیس 1970) پاسخ دادند. جهت بررسی پایایی ابزار تحقیق از روش آلفای کرونباخ و ضریب پایایی ترکیبی (CR) استفاده شده که ضریب مربوط به همه متغیرها بالاتر از 0.7 و قابل قبول میباشد. برای سنجش روایی پرسشنامه، از میانگین واریانس استخراج شده (AVE) استفاده گردید که بیش از 4/0 و در حد نسبتاً قابل قبول است.همچنین برای بررسی برازش الگوی ساختاری از معیارهای ضرایب معناداری Z،R_square، استفاده شده که نتایج بدست آمده نشان دهنده برازش مناسب الگو میباشد.نتایج بدست آمده تمامی فرضیات پژوهش را مورد حمایت قرار میدهد و نشان میدهد نگرش حسابداران در تمایل به ماکیاولی گرایی تاثیر معنادار و مثبت دارد. همچنین هنجارهای ذهنی و کنترل رفتاری درک شده نیز بر تمایلات رفتاری حسابداران تاثیر معناداری دارد. طبق بررسی های صورت گرفته بر اساس تئوری رفتار برنامه ریزی شده، تمایلات رفتاری بر ماکیاولی گرایی حسابداران تاثیرگذار است.
چکیده انگلیسی:
In order for the reporting of financial information in companies to help users in evaluating the performance and profitability of a company, the presentation of information must be correct and far from fraud, so the proper behavior of accountants will be very effective in realizing this goal. The aim of the current research is to investigate the factors influencing the creation of Machiavellian behavior of accountants in 1400 using the theory of planned behavior based on the structural equation modeling method. The sample size is 870 accountants who were randomly selected based on gender and educational level, and 490 of them responded to both questionnaires of behavioral tendency (Ajzen, 2006) and Machiavellian behavior (Christio Jais, 1970). To check the reliability of the research tool, Cronbach's alpha method and composite reliability coefficient (CR) were used, and the coefficient for all variables is above 0.7 and acceptable. To measure the validity of the questionnaire, the average variance extracted (AVE) was also used, which was more than 0.4 and relatively acceptable. Also, to check the fit of the structural model, the criteria of significant coefficients Z, R_square, were used, and the obtained results indicate the appropriate fit of the model. The obtained results support all the hypotheses of the research and show that the attitude of accountants has a significant and positive effect on the tendency towards Machiavellianism. Also, mental norms and perceived behavioral control have a significant effect on the behavioral tendencies of accountants. According to the studies based on the theory of planned behavior, behavioral tendencies have an effect on the Machiavellianism of accountants.
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