نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری، گروه حسابداری، واحد تنکابن، دانشگاه آزاد اسلامی، تنکابن، ایران.
2 استادیار حسابداری، گروه حسابداری، واحد تنکابن، دانشگاه آزاد اسلامی، تنکابن، ایران.
3 استادیار گروه اقتصاد و حسابداری، دانشکده ادبیات و علوم انسانی، دانشگاه گیلان.
4 دانشیار گروه حسابداری، واحد چالوس، دانشگاه آزاد اسلامی، چالوس، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
One of the important issues in the psychology of accountants' personality is understanding the moral traits and unique personality that influences on their financial behaviors and decisions. Machiavellianism is one of the characteristics that using any method to achieve legitimizes the personal goals. On the other hand, financial well-being and financial behavior are important aspects of financial wellness that have a significant impact on personal life. The aim of this study was to investigate the relationship between personality characteristics and financial well-being and financial behavior in a sample of 333 members of the Iranian Association of Certified Public Accountants. The present study is applied research in terms of purpose and descriptive-analytical research in terms of research method and data was collected by using questionnaire. The research hypotheses were tested by Pearson correlation coefficient, t-test and Levin test, confirmatory factor analysis and structural equation modeling (SEM) using SPSS22 and Smart PLS2 software. The results showed that there is a significant and inverse relationship between personality characteristics by considering demographic variables with financial well-being and financial behavior of members of the Iranian Association of Certified Public Accountants. The results also indicated that there is a significant and direct relationship between financial well-being and financial behavior.
کلیدواژهها [English]