تأثیر مدل تیپ شناسی شخصیتی فریدمن و روزنمن بر میزان تشخیص و وصول مالیات

محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداری

سلیمان شهریارپور ¹ , بهاره بنی طالبی دهکردی ²

1 - دانشجوی دکتری تخصصی حسابداری، واحد شهرکرد ، دانشگاه آزاد اسلامی، شهرکرد، ایران
2 - عضو هیات علمی، گروه حسابداری، واحد شهرکرد ، دانشگاه آزاد اسلامی ، شهرکرد، ایران

تاریخ دریافت : 1400/06/22 تاریخ پذیرش : 1400/07/23 تاریخ انتشار : 1400/09/01

کلید واژه: تیپ های شخصیتی, مأموران مالیاتی, وصول مالیات, تشخیص مالیات,

چکیده مقاله :

تیپ شناسی شخصیتی از موضوعات بحث برانگیز روانشناسی است که بر اساس آن می توان نقشی فرد در محیط کار را شناسایی و افراد را منطبق با ویژگی های شخصیتی شان به کار گماشت. امروزه، عدم توجه به این مسئله، چالش هایی در سازمانها ایجاد نموده است. در این پژوهش، به کمک مدل تیپ شناسی فریدمن و روزنمن تلاش گردید تاثیر 4 نوع تیپ های شخصیتی A، B، C و D ماموران مالیاتی بر شناسایی و وصول مالیات در سال 1399 مورد بررسی قرار گیرد. برای این منظور داده های مورد نیاز از طریق 5 دسته پرسشنامه تکمیل شده به وسیله کلیه ماموران مالیاتی اداره کل امور مالیاتی استان چهارمحال و بختیاری که 250 نفر بودند، جمع آوری و در نهایت داده های مربوط به نمونه 115 نفری با استفاده از مدل لنیس و ریچاردسون ( 2011) و استیجورس و نیسکانن (2011)، تجزیه و تحلیل شده است. نتایج پژوهش نشان داد که بین نوع تیپ شخصیتی ماموران مالیاتی و تشخیص و وصول مالیات ارتباط معنادار وجود دارد. بر اساس یافته های پژوهش، با توجه به اینکه تصمیم‌گیری درباره انتخاب شغل و حرفه، یکی از مهمترین و سرنوشت‌سازترین موضوعات در زندگی هر فرد به حساب می‌آید و از آنجا که هر فرد تیپ شخصیتی منحصر بفرد دارد، لذا برای آشنایی با ابعاد مختلف وجود آدمی و حفظ و تامین بهداشت روانی در افراد و در نهایت تحقق بهینه اهداف سازمانی، در نظر گرفتن تیپ شخصیتی پرسنل امری لا‌زم و ضروری است که باید توسط مدیران مورد توجه ویژه قرار گیرد.

چکیده انگلیسی:

Personality typology is one of the most controversial topics in psychology, according to which the role that a person plays in the workplace can be identified and evaluated, and people can be employed according to their moods and personality traits. In this article, with the help of Friedman and Rosenman typology model, an attempt was made to investigate the effect of 4 types of personality types A, B, C and D of tax officials on tax identification and collection. For this purpose, the required data have been collected and analyzed through 5 categories of questionnaires completed by all tax officials of the General Department of Tax Affairs of Chaharmahal and Bakhtiari Province. The results showed that there is a significant relationship between the type of personality type of tax officials and tax recognition and collection. According to the research findings, considering that the decision to choose a job and profession is one of the most important and crucial issues in the life of each person and since each person has a unique personality type, so to get acquainted with different dimensions of human existence. And creating motivation, better communication, maintaining and providing mental health in individuals and ultimately the optimal realization of organizational goals, considering the personality type of staff is a necessary thing that should be paid special attention by managers.

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