تئوری پنج‌گانه شخصیت و موفقیت درونی و بیرونی حسابرسان

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دکتری گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران.

2 استادیار گروه حسابداری، دانشکده ادبیات و علوم انسانی، دانشگاه ایلام، ایلام، ایران.

3 استاد گروه حسابداری، دانشکده حسابداری و مالی، دانشگاه کارولینای شمالی، گرینزبورو، ایالات متحده.

چکیده

هدف: بر اساس تئوری پنج‌عاملی (FFT)، مؤلفه‌های پنج‌گانه شخصیتی حسابرسان می‌توانند نقش قابل‌توجهی در میزان موفقیت حرفه‌ای حسابرسان داشته باشند. بنابراین، در پژوهش حاضر تأثیر ویژگی‌های شخصیتی حسابرسان شامل روان‌رنجوری، برون‌گرایی، تجربه‌پذیری، توافق‌پذیری (سازگاری) و وجدان‌گرایی بر موفقیت درونی و بیرونی حسابرسان مورد ارزیابی قرار گرفته است. فرضیه‌های پژوهش به شرح زیر است:

روان‌رنجوری بر موفقیت درونی حسابرسان تأثیر معناداری دارد.
روان‌رنجوری بر موفقیت بیرونی حسابرسان تأثیر معناداری دارد.
برون‌گرایی بر موفقیت درونی حسابرسان تأثیر معناداری دارد.
برون‌گرایی بر موفقیت بیرونی حسابرسان تأثیر معناداری دارد.
تجربه‌پذیری بر موفقیت درونی حسابرسان تأثیر معناداری دارد.
تجربه‌پذیری بر موفقیت بیرونی حسابرسان تأثیر معناداری دارد.
توافق‌پذیری (سازگاری) بر موفقیت درونی حسابرسان تأثیر معناداری دارد.
توافق‌پذیری (سازگاری) بر موفقیت بیرونی حسابرسان تأثیر معناداری دارد.
وجدان‌گرایی بر موفقیت درونی حسابرسان تأثیر معناداری دارد.
وجدان‌گرایی بر موفقیت بیرونی حسابرسان تأثیر معناداری دارد.

 روش: در این مطالعه از مدل‌سازی معادلات ساختاری برای بررسی روابط بین متغیرهای پنهان و آشکار بهره گرفته شد. جامعه آماری شامل اعضای انجمن حسابداران رسمی ایران بودند که تعداد 348 نفر از آن‌ها به عنوان نمونه پژوهش انتخاب شدند. برای جمع‌آوری داده‌ها دو پرسشنامه استاندارد به‌کار گرفته شد: پرسشنامه شخصیت مک‌کری و کاستا (1985) که ویژگی‌های شخصیتی را بر اساس مدل پنج‌عاملی ارزیابی می‌کند و پرسشنامه موفقیت شغلینبی (2001) که موفقیت شغلی درونی و بیرونی را ارزیابی می‌کند. تحلیل داده‌ها با استفاده از نرم‌افزارهایSPSS  و LISREL انجام شد که امکان ارزیابی مدل اندازه‌گیری متغیرها، مدل مفهومی (ساختاری) و آزمون فرضیه‌های پژوهش را فراهم نمودند.
 یافته‌ها: یافته‌های پژوهش در سطح اطمینان 95 درصد نشان داد چهار ویژگی شخصیتی مبتنی بر تئوری پنج‌عاملی بر موفقیت درونی (ذهنی) حسابرسان تأثیر مثبت و معناداری دارند. این بدان معناست که حسابرسان برون‌گرا، تجربه‌پذیر، توافق‌پذیر و وظیفه‌شناس، از زندگی، امید به آینده و روابط شخصی خود رضایت بیشتری دارند. علاوه بر این، نتایج پژوهش نشان داد این چهار بُعد شخصیتی حسابرسان بر موفقیت بیرونی (عینی) آنان تأثیر مثبت و معناداری دارند؛ به‌گونه‌ای که بالاترین سطح درآمد، ارتقاء سازمانی و مزایا مربوط به حسابرسانی است که برون‌گراتر و تجربه‌پذیر (در روابط انعطاف‌پذیرتر) هستند و همچنین می‌توانند با سازگاری دیدگاه‌های جدید را بپذیرند و وظیفه‌شناس‌تر (وجدان‌گراتر) هستند. اما نتایج نشان داد بین روان‌رنجوری و موفقیت شغلی حسابرسان رابطه معناداری وجود ندارد.
 نتیجه‌گیری: یافته‌های پژوهش نشان داد ویژگی‌های شخصیتی بر موفقیت شغلی حسابرسان تأثیر دارد؛ بر این اساس، با توجه به پیچیدگی دنیای تجارت و کاهش اعتماد اجتماعی به خدمات حسابرسی پس از بحران‌های مالی اخیر، حسابرسان باید از مفاهیم روان‌شناختی برای ارتقاء کیفیت عملکرد خود استفاده کنند و موفقیت شغلی و حرفه‌ای تابعی از درک عمیق ویژگی‌های شخصیتی و رفتاری آنان است. نهادهای نظارتی از جمله انجمن حسابداران رسمی ایران نیز باید از اهمیت مؤلفه‌های شناختی و شخصیتی حسابرسان آگاه باشند. همچنین، مؤسسات حسابرسی باید به اعضای خود در مورد اهمیت نگرش و رفتار آن‌ها در محیط کار آموزش‌های لازم را ارائه کنند.

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