بررسی اثرات عوامل استرسزای نقش بر پیامدهای شغلی در حرفه حسابرسی با اثر میانجی متغیرهای فرسودگی شغلی، بهزیستی روانشناختی، سرزندگی ذهنی و انعطافپذیری

محورهای موضوعی : صنعتی

محمد نظری پور ¹ , بابک زکی زاده ²

1 - استادیار، گروه حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران
2 - کارشناسی ارشد مدیریت بازرگانی، باشگاه پژوهشگران جوان و نخبگان، واحد آبادان ، دانشگاه آزاد اسلامی، آبادان، ایران

تاریخ دریافت : 1401/09/30 تاریخ پذیرش : 1402/02/31 تاریخ انتشار : 1403/09/21

کلید واژه: استرس نقش, فرسودگی شغلی, بهزیستی روانشناختی, سرزندگی, انعطافپذیری, پیامدهای شغلی, حسابرسان شاغل,

چکیده مقاله :

هدف این پژوهش مطالعه و بررسی اثرات عوامل استرسزای شغلی بر پیامدهای شغلی در حرفه حسابرسی را با میانجیگری متغیرهای فرسودگی شغلی، بهزیستی روانشناختی، سرزندگی ذهنی و انعطافپذیری است. به‌لحاظ روش، این پژوهش توصیفی-همبستگی و از نوع مدلیابی معادلات ساختاری بود. جامعه آماری پژوهش شامل حسابرسان شاغل به کار در موسسات حسابرسی بود. بازه زمانی گردآوری داده‌های پژوهش نیمسال اول 1401 بود. حجم نمونه آماری 170 نفر بود. داده‌های مورد نیاز از طریق پرسشنامه جمعآوری شده است. این پژوهش شامل 10 متغیر بود. برای سنجش متغیرهای ابهام نقش و تعارض نقش از پژوهش (Rizzo, House & Lirtzman, 1970)، متغیر گرانباری نقش از پژوهش (Beehr, Walsh, & Taber, 1976)، متغیر فرسودگی شغلی از پژوهش (Maslach, 1982)، متغیر بهزیستی روانشناختی از پژوهش (Diener, Emmons, Larsen, 1985)، متغیر سرزندگی از پژوهش (Ryan & Frederick, 1997)، متغیر انعطافپذیری از پژوهش (Rothausen, 1994)، متغیر رضایت شغلی از پژوهش (McNichols, Stahl, & Manley, 1978)، متغیر عملکرد شغلی از پژوهش (Choo, 1986) و متغیر تمایل به جابجایی از پژوهش (Chatman, 1991) استفاده شده است. جهت تجزیهتحلیل داده‌های پژوهش از مدلیابی معادلات ساختاری استفاده شده است. یافته‌های پژوهش نشان می­دهد عوامل استرسزای نقش (ابهام، تعارض و گرانباری) بر فرسودگی شغلی اثر مثبت و معنادار (0.05>P) و فرسودگی شغلی نیز اثر منفی و معنادار بر بهزیستی روانشناختی دارد (0.05>P). همچنین سرزندگی و انعطافپذیری بر بهزیستی روانشناختی اثر مثبت و معنادار دارند (0.05>P). به‌علاوه بهزیستی روانشناختی بر رضایت شغلی و عملکرد شغلی اثر مثبت و معنادار (0.05>P) و بر تمایل به جابجایی اثر منفی و معنادار دارد ( 0.05>P). در مقابل، متغیرهای سرزندگی و انعطافپذیری بر عملکرد شغلی و تمایل به جابجابی اثر معناداری ندارند (0.05>P).  

چکیده انگلیسی:

The purpose of this study was to investigate the impact of role stressors on job outcomes in the auditing profession with the mediating effect of job burnout, psychological well-being, mental vitality and flexibility. In terms of the method, this study was descriptive-correlation and structural equation modeling. The statistical population of this study included auditors working in audit firms. The period of research data collection was the first half of 2022. Sample size is 170 auditors. The required data was collected through a questionnaire. The current study includes 10 variables. Variables of role conflict and ambiguity, overload, job burnout, psychological well-Being, vitality, flexibility, job satisfaction, and desire to leave were measured respectively through the scales developed by (Rizzo, House & Lirtzman, 1970), (Beehr, Walsh, & Taber, 1976), (Maslach, 1982), (Diener, Emmons, Larsen, 1985), (Ryan & Frederick, 1997), (Rothausen, 1994), (McNichols, Stahl, & Manley, 1978), and (Chatman, 1991). Research data has been analyzed using structural equation modeling. The research findings show that role stressors (ambiguity, conflict and overload) have a positive and significant effect on job burnout (P>0.05). Job burnout also has a negative and significant effect on psychological well-being (P>0.05). Vitality and flexibility have a positive and significant effect on psychological well-being (P>0.05). In addition, psychological well-being has a positive and significant effect on job satisfaction and job performance (P>0.05), and a negative and significant effect on the turnover intentions (P>0.05). On the other hand, vitality and flexibility variables have no significant effect on job performance and desire to leave (P>0.05). 

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