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ارائة مدل سرمایة اجتماعی حسابرسان با تأکید بر پنج عامل بزرگ شخصیتی | ||
| مجله علمی "مدیریت سرمایه اجتماعی" | ||
| دوره 10، شماره 4، دی 1402، صفحه 353-368 اصل مقاله (1.1 M) | ||
| نوع مقاله: پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22059/jscm.2023.361931.2428 | ||
| نویسندگان | ||
| خالد یادگاری* 1؛ شهرزاد احمدی2؛ عیسی ناصر1 | ||
| 1گروه حسابداری، واحد بین‌المللی خرمشهر، دانشگاه آزاد اسلامی، خرمشهر، ایران | ||
| 2گروه 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 | ||
| پنج عامل بزرگ شخصیتی؛ حسابرسان؛ سرمایة اجتماعی؛ نظریة داده‌بنیاد | ||
| عنوان مقاله [English] | ||
| Presentation of auditors' social capital model with emphasis on five big personality traits | ||
| نویسندگان [English] | ||
| Khaled Yadegari1؛ Shahrzad Ahmadi2؛ Eisa Naser1 | ||
| 1Department of Accounting, Khoramshahr International Branch, Islamic Azad University, Khoramshar, Iran | ||
| 2Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran | ||
| چکیده [English] | ||
| The purpose of this research was to provide a model for auditors' social capital with emphasis on the five big personality factors. For this purpose, in 2023, using the snowball sampling approach, in-depth interviews were conducted with twelve expert faculty members and auditing institutions who were experts and experienced in the field of auditing. The research data was analyzed through the foundation data method, and the results of the coding showed that in the causal conditions, factors such as communication, individual development, organizational development, and intervening conditions include audit strategies, the structure of audit institutions, organizational culture; The ruling base includes the problems of auditors, the environment of auditing institutions, the social personality of auditors; Strategies are audit functions, behavioral functions, and at the end, the main result of this model was identified as individual positive consequences, positive consequences of the auditing organization. It means that auditors, as a social asset, consider themselves to be beneficial to society and the economy, preventing the wastage of resources and providing the interests of the general society as a duty, which has led to the positive consequences of individual auditors and institutions and increased the efficiency of auditors improving audit quality and advancing society's trust in auditors' reports. | ||
| کلیدواژه‌ها [English] | ||
| Social Capital, Auditors, Big Five Personality Traits, Grounded Theory | ||
| مراجع | ||
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آمار تعداد مشاهده مقاله: 147 تعداد دریافت فایل اصل مقاله: 123 |
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