نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکترای حسابداری ،گروه حسابداری، واحد چالوس، دانشگاه آزاد اسلامی، چالوس، ایران.
2 دانشیار حسابداری ،گروه حسابداری، واحد چالوس، دانشگاه آزاد اسلامی، چالوس، ایران.
3 استادیار حسابداری ،گروه حسابداری، واحد چالوس، دانشگاه آزاد اسلامی، چالوس، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Abstract
The present study investigates the effect of certified public accountants' spiritual intelligence on professional judgment and behavioral inhibition with emphasis on conflict theory. The statistical population of the study is certified public accountants working in the audit organization and auditing firms of Tehran in 1400. Using Morgan table, 306 people were selected as a sample by simple random sampling. Both library and field methods were used to collect data. The data collection tool in the field section is 4 standard questionnaires. Structural equation model and SMART PLS3 software were used to test the relationship between research variables. Findings indicate that the spiritual intelligence of certified public accountants has a negative effect on resolving the conflict between them and management and has a positive effect on behavioral inhibition and professional judgment of certified public accountants. On the other hand, their behavioral inhibition has a positive effect on professional judgment but has a negative effect on resolving the conflict between them and managers. Evidence showed that behavioral inhibition of certified public accountants has a mediating role in influencing spiritual intelligence on resolving the conflict between them and management, and also their professional judgment has a mediating role in influencing behavioral inhibition on resolving the conflict between them and management.
کلیدواژهها [English]