ارائة مدل سرمایة اجتماعی حسابرسان با تأکید بر پنج عامل بزرگ شخصیتی

نوع مقاله : پژوهشی

نویسندگان

1 گروه حسابداری، واحد بین‌المللی خرمشهر، دانشگاه آزاد اسلامی، خرمشهر، ایران

2 گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران

چکیده

هدف از این پژوهش ارائة مدلی برای سرمایة اجتماعی حسابرسان با تأکید بر پنج عامل بزرگ شخصیتی بود. بدین منظور در سال 1402 با استفاده از رویکرد نمونه‌گیری گلوله برفی با دوازده نفر از اعضای هیئت‌علمی متخصص و مؤسسات حسابرسی که در زمینۀ حسابرسی صاحب‌نظر و دارای تجربه بودند مصاحبه‌‌های عمیق صورت گرفت. داده‌های پژوهش از طریق روش داده‌بنیاد تجزیه‌وتحلیل شد و نتایج حاصل از کدگذاری‏ها نشان داد در شرایط ‌علّی عواملی چون ارتباطات، توسعة فردی، توسعة سازمانی، و شرایط مداخله‌گر شامل استراتژی‌های حسابرسی، ساختار مؤسسات حسابرسی، فرهنگ سازمانی؛ بستر حاکم شامل مشکلات حسابرسان، جوّ‌ّ محیطی مؤسسات حسابرسی، شخصیت اجتماعی حسابرسان؛ راهبرد‌‌‌ها نیز عملکردهای حسابرسیو عملکردهای رفتاری هستند  و در انتها پیامد‌ اصلی این مدل شامل پیامدهای مثبت فردی و پیامدهای مثبت سازمان حسابرسی است؛ بدین معنا که حسابرسان به مثابة یک سرمایة اجتماعی خود را موظف به سودمند بودن برای اجتماع و اقتصاد، عامل جلوگیری از اتلاف منابع، و تأمین‌کنندة منافع عموم جامعه می‌دانند که این امر مقدمه‌ای در جهت پیامدهای مثبت فردی حسابرسان و مؤسسات است و باعث افزایش کارآیی حسابرسان، بهبود کیفیت حسابرسی، و افزایش اعتماد جامعه به گزارش حسابرسان ‌می‌شود.
 

کلیدواژه‌ها

موضوعات


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