بررسی رابطه هوش هیجانی با عملکرد حسابرسان

محورهای موضوعی : روانشناسی

مرضیه ملکی ¹ ( کارشناس ارشد حسابرسی، گروه حسابداری، واحد دولت آباد، دانشگاه آزاد اسلامی، اصفهان، ایران )
رحمان ساعدی ² ( استادیار، گروه حسابداری، دانشگاه آزاد اسلامی، واحد اصفهان (خوراسگان)، اصفهان، ایران. )

تاریخ دریافت : 1400/02/11 تاریخ پذیرش : 1400/10/20 تاریخ انتشار : 1401/09/01

کلید واژه: هوش هیجانی, عملکرد حسابرسان, تجربه کاری حسابرس,

چکیده مقاله :

هیجانات دقیقاً می توانند بر پیش بین های رفتار مانند نگرش ها، اسناد و ادراک تأثیر بگذارند. از آنجایی که نمی توان یک انسان بی احساس، یک سازمان بدون سرنشین یا یک جامعه بدون سازمان را تصور کرد، نقش هیجانات در زندگی انسان کاملاً مشهود است. هدف از این پژوهش بررسی رابطه هوش هیجانی با عملکرد حسابرسان بود. جامعه آماری این پژوهش حسابرسان هایی بودند که در موسسات حسابرسی اصفهان مشغول به کار هستند که براساس فرمول کوکران 110 نفر به عنوان نمونه در نظر گرفته شد و به روش در دسترس پرسشنامه های هوش هیجانی (Bradberry & Greave, 2005) و عملکرد سازمانی (Hersey & Goldsmith, 2003) در بین آنها توزیع شد و سپس با استفاده از نرم افزار PLS داده های گردآوری شده مورد تجزیه و تحلیل قرار گرفت در این راستا پس از اجرای مدل ابتدا با شاخص های مناسب برازش مدل مورد بررسی قرار گرفت سپس فرضیه های تحقیق تجزیه و تحلیل شدند. نتایج این تحقیق نشان داد، هوش هیجانی رابطه مثبتی با عملکرد سازمانی حسابرسان داشته است. به عبارت دیگر با افزایش هوش هیجانی عملکرد حسابرسان افزایش می یابد. یافته های این پژوهش می تواند در اتخاذ تدابیر لازم جهت برگزاری کارگاه های هوش هیجانی جهت ارتقای عملکرد سازمانی حسابرسان ها موثر باشد.

چکیده انگلیسی:

Emotions can precisely influence the predecessors of behaviors such as attitudes, attributes, and perceptions. Since one can not imagine an emotionless human being, an unmanned organization or a society without organization, the role of emotions in human life is quite obvious. The purpose of this study was to investigate the effects of emotional intelligence on auditors' performance. For this purpose, to test the hypotheses, the statistical population of this study was the auditors working in Isfahan auditing firms. Based on Cochran's formula, 110 people were considered as a sample and a questionnaire was randomly distributed among them. Data collection tool was a standard questionnaire Emotional intelligence (Bradberry & Greave, 2005) and organizational performance (Hersey & Goldsmith, 2003). Also, the collected data were analyzed using PLS software. In this regard, after the implementation, first the appropriate fit indices were examined, then the research hypotheses were analyzed. The results of this study showed that intelligence Emotion has had a positive effect on auditors' performance. In other words, with the increase of emotional intelligence, the performance of auditors increases. Findings of this study can be effective in taking the necessary measures to hold emotional intelligence workshops to improve the organizational performance of auditors.

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