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تأثیر مسئولیتپذیری بر تاب‌آوری حسابداران آستان قدس رضوی در محیط‌های شایسته‌سالار با رویکرد معنوی | ||
| حسابداری دولتی | ||
| مقاله 11، دوره 11، شماره 1 - شماره پیاپی 21، آبان 1403، صفحه 189-204 اصل مقاله (929.2 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/gaa.2025.73359.1780 | ||
| نویسندگان | ||
| فهیمه زارع1؛ صدیقه کامران راد* 2؛ اکرم کریمی3 | ||
| 1کارشناس ارشد، گروه حسابداری، دانشگاه بین‌المللی امام رضا(ع)، مشهد، ایران | ||
| 2استادیار، گروه حسابداری، دانشکده مدیریت، اقتصاد و حسابداری، دانشگاه پیام نور، تهران، ایران | ||
| 3دکترای حسابداری و مدرس دانشگاه آزاد اسلامی، واحد یادگار امام، تهران، ایران | ||
| چکیده | ||
| موضوع و هدف مقاله: حسابداری یکی از مشاغل بسیار حساس است که نیازمند تاب‌آوری مناسب می‌باشد بنابراین بررسی سازه‌هایی که بر تاب‌آوری تأثیرگذار است دارای اهمیت بسیار است؛ از جمله این سازه‌ها مسئولیتپذیری، رویکرد معنوی و شایسته‌سالاری می‌باشد؛ بنابراین هدف پژوهش حاضر بررسی تأثیر مسئولیتپذیری بر تاب‌آوری شغلی حسابداران آستان قدس رضوی در محیط‌های شایسته‌سالار با رویکرد معنوی بوده است. روش پژوهش: پژوهش حاضر از لحاظ هدف کاربردی و از لحاظ روش، توصیفی پیمایشی است. جامعه آماری پژوهش کلیه حسابداران وابسته به آستان قدس رضوی می‌باشند که تعداد آنها 200 نفر است. نمونه آماری شامل 132 نفر می‌باشد که با استفاده از فرمول کوکران به دست آمده است. برای اندازه‌گیری متغیرهای پژوهش از پرسشنامه‌های مسئولیتپذیری کارول، تاب‌آوری شغلی دیویدسون، رویکرد معنوی میلیمن و شایسته‌سالاری مصلحی و برای آزمون فرضیات از معادلات مدل ساختاری استفاده شده است. یافته‌های پژوهش: یافته‌ها نشان داد که مسئولیتپذیری حسابداران آستان قدس رضوی بر تاب‌آوری شغلی آنها تأثیر مثبت و معناداری دارد و همچنین رویکرد معنوی و شایسته‌سالار آنها این تأثیر را تعدیل می‌کند. در پژوهش حاضر تأثیر شایسته‌سالاری و رویکرد معنوی به عنوان تعدیل‌گر تقویت‌کننده در نظر گرفته شده‌اند. نتیجه‌گیری، اصالت و افزوده آن به دانش: با توجه به نتایج پژوهش، می‌توان بیان نمود که حسابداران مسئولیت‌پذیر برای به حداکثر رساندن بهره‌وری و موفقیت سازمان تلاش می‌کنند، همچنین کارمندی که متعهد و باانصاف باشد می‌تواند منشأ ایجاد تاب‌آوری باشد؛ مسئولیتپذیری حسابداران، انجام کار به بهترین و شایسته‌ترین شکل را سبب می‌شود. | ||
| کلیدواژه‌ها | ||
| مسئولیتپذیری؛ تاب‌آوری شغلی؛ رویکرد معنوی؛ شایسته‌سالاری | ||
| عنوان مقاله [English] | ||
| The Effect of Responsibility on the Resilience of Accountants of Astan Quds Razavi in Meritorious Environments with a Spiritual Approach | ||
| نویسندگان [English] | ||
| fahimeh zare1؛ Sedighe Kamranrad2؛ akram karimi3 | ||
| 1M.Sc. in Accounting, Imam Reza International University, Mashhad, Iran. | ||
| 2Assistant Prof. of Accounting, Department of Management, Economics and Accounting, Payame Noor University, Tehran, Iran. | ||
| 3PhD in Accounting and Lecturer of Islamic Azad University, Yadgar Imam Branch, Tehran, Iran. | ||
| چکیده [English] | ||
| Subject and Purpose of the Article: Accounting is a very sensitive profession that requires appropriate resilience, so it is very important to examine the structures that affect resilience; among these structures are responsibility, spiritual approach and meritocracy; therefore, the purpose of the present study was to examine the effect of responsibility on professional resilience of accountants of Astan Quds Razavi in meritocratic environments with spiritual approach. Research Method: The present study is applied in terms of purpose and descriptive survey in terms of method. The statistical population of the study is all accountants affiliated with Astan Quds Razavi, which is 200 people. The statistical sample consists of 132 people, which was obtained using the Cochran formula. Carroll's responsibility acceptance questionnaire, Davidson's job resilience, Milliman's spiritual approach and Moslehi's meritocracy were used to measure the research variables, and structural model equations were used to test the hypotheses. Research Findings: The results showed that accountability of accountants of Astan Quds Razavi has a positive and significant effect on their work resilience, and their spiritual and meritocratic approach moderates this effect. In the present study, the effect of meritocratic approach and spiritual approach are considered as strengthening moderators. Conclusion, Originality and its Contribution to the Knowledge: According to the research findings, responsible accountants strive to maximise the productivity and success of the organisation; a committed and fair employee can be a source of resilience; accountants' sense of responsibility leads them to do their job in the best possible way. | ||
| کلیدواژه‌ها [English] | ||
| Responsibility, Career resilience, Spiritual approach, Meritocracy | ||
| مراجع | ||
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آمار تعداد مشاهده مقاله: 211 تعداد دریافت فایل اصل مقاله: 156 |
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