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بررسی نقش فرسودگی شغلی در رابطه بین استرس و عملکرد شغلی حسابرسان | ||
حسابداری سلامت | ||
مقاله 4، دوره 4، شماره 1 - شماره پیاپی 11، فروردین 1394، صفحه 57-80 اصل مقاله (408.7 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2015.17011 | ||
نویسندگان | ||
زهرا مرویان حسینی* 1؛ دکتر محمود لاری دشت بیاض2 | ||
1دانشجوی کارشناسی ارشد حسابداری دانشگاه بینالمللی امام رضا (ع) | ||
2استادیار حسابداری دانشگاه فردوسی مشهد | ||
چکیده | ||
مقدمه: استرس و فرسودگی شغلی از جمله خطرهای شغلی است که در سالهای اخیر مورد توجه قرار گرفته است. از این رو، پژوهش حاضر با هدف پوشش این بُعد از دانش حسابرسی به بررسی اثرات ناشی از استرس شغلی بر عملکرد حسابرسان با توجه به اثر میانجی فرسودگی شغلی پرداخته است. روش پژوهش: این پژوهش از نوع توصیفی-همبستگی است که جامعه آماری آن را کلیه حسابرسان شاغل در مؤسسات حسابرسی در سطح کشور از جمله سازمان حسابرسی در سال 1393 در بر میگیرد و نمونه پژوهش شامل 213 مشاهده منتخب از این جامعه است. ابزار مورد استفاده پژوهش تلفیقی از سه پرسشنامه در زمینه استرس شغلی، فرسودگی شغلی و عملکرد شغلی است. دادهها با بکارگیری نرمافزارهای SPSS نسخه 21، Amos نسخه 21 و Excel نسخه 2010 از طریق الگوسازی معادلات ساختاری و ضریب همبستگی پیرسون مورد تحلیل قرار گرفت. یافتهها: یافتههای پژوهش نشاندهنده وجود رابطه بین استرس شغلی، فرسودگی شغلی و عملکرد شغلی است. به عبارت دیگر، نتایج حاکی از تأیید ارتباطی مثبت و معنادار میان استرس شغلی با فرسودگی شغلی و تأیید رابطه منفی و معنادار میان فرسودگی شغلی با عملکرد شغلی حسابرسان است. همچنین، رابطه منفی استرس شغلی با عملکرد شغلی از طریق متغیر میانجی فرسودگی شغلی مورد تأیید قرار گرفت. نتیجهگیری: وجود رابطه بین استرس شغلی، فرسودگی شغلی و عملکرد شغلی مبین آن است که ارتقاء عملکرد یکی از پیامدهای مثبت کاهش استرس و فرسودگی شغلی است. از این رو، با توجه به اهمیت نقش استرس و فرسودگی شغلی بر عملکرد حسابرسان، پیشنهاد میشود که با کاهش عوامل استرسزای شغلی در محیط کار، موجبات ارتقاء عملکرد، بهبود کیفیت و سرانجام افزایش اعتبار حرفه حسابرسی در جامعه فراهم شود. | ||
کلیدواژهها | ||
استرس شغلی؛ حرفه حسابرسی؛ عملکرد شغلی؛ فرسودگی شغلی | ||
مراجع | ||
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