تأثیر ارتباطات، اعتماد و اشتراک دانش بر عملکرد تطبیقی تیمی حسابرسان مستقل با توجه به نقش میانجی انسجام تیمی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، دانشکده اقتصاد، مدیریت و علوم اداری، دانشگاه سمنان سمنان، ایران.

2 گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی مشهد، مشهد، ایران.

10.22103/jak.2026.26569.4265

چکیده

هدف: عملکرد انطباقی تیم‌های حسابرسی از آن جهت حائز اهمیت است که توانایی تیم را در سازگاری با تغییرات محیطی و چالش‌های پیچیده حرفه‌ای افزایش می‌دهد. این امر منجر به بهبود کیفیت حسابرسی، افزایش کارایی و تقویت اعتماد ذی‌نفعان به نتایج گزارش‌های مالی می‌شود. از این رو، این پژوهش به بررسی نقش میانجی‌گر انسجام تیمی در رابطه بین متغیرهای ارتباط، اعتماد، و اشتراک دانش با عملکرد انطباقی تیم‌های حسابرسی می‌پردازد.
 
روش: داده‌ها از 243 نفر از متخصصان شاغل در مؤسسات حسابرسی عضو جامعه حسابداران رسمی ایران در سال 1404، از طریق پرسشنامه‌های برخط و برون خط مبتنی بر مقیاس لیکرت جمع‌آوری شد. تحلیل داده‌ها با استفاده از روش مدل‌سازی معادلات ساختاری مبتنی بر حداقل مربعات جزئی (PLS-SEM) انجام گرفت.
 
یافته‌ها: پژوهش حاضر نشان می‌دهد که انسجام تیمی نقش مهمی به‌عنوان یک عامل میانجی‌گر در تقویت عملکرد انطباقی تیم‌های حسابرسی ایفا می‌کند. نتایج حاکی از آن است که ارتباط موثر، اعتماد متقابل و اشتراک دانش در تیم‌های حسابرسی، از طریق افزایش انسجام تیمی، به بهبود قابل توجهی در عملکرد انطباقی آن‌ها منجر می‌شود.
 
نتیجه‌گیری: برای توانمندسازی تیم‌های حسابرسی، مؤسسات حسابرسی باید منابع خود را بر ایجاد و حفظ انسجام تیمی متمرکز سازند، زیرا این انسجام به عنوان یک «کاتالیزور» عمل کرده و قابلیت‌های ارتباطی، اعتمادسازی و به اشتراک‌گذاری دانش را به یک مزیت رقابتی عملیاتی در سازگاری تبدیل می‌کند.

کلیدواژه‌ها

موضوعات


الماسی، رضوانه؛ سجادی، حسین و صفرزاده بندری، محمدحسین (1404). عوامل مؤثر بر اعتماد و همکاری بین حسابرسان داخلی و مستقل. مجله دانش حسابداری، 16(3)، 1-24. DOI: 10.22103/jak.2024.22772.4014
زمانی، رضا؛ لاری دشت بیاض، محمود و حصارزاده، رضا (1402). تأثیر رهبری تحول‌آفرین مدیران و سرپرستان حسابرسی بر کیفیت تعاملات تیمی حسابرسان مستقل. مجله دانش حسابداری، 14(4)، 31-51. 10.22103/jak.2023.20817.3830 DOI:
نعمتی کشتلی، رضا (1401). تأثیر سبک‌های یادگیری بر عملکرد حسابرس با رویکرد مدل چندوجهی توانایی‌های میانجی. مجله دانش حسابداری، 13(4)، 143-160. DOI: 10.22103/jak.2021.18142.3556

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