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الگوی علّی ابهام و تعارض نقش، تنش شغلی، فرسودگی شغلی و تمایل به جابهجایی در حسابداران، حسابرسان و استادان دانشگاه در رشته حسابداری | ||
حسابداری سلامت | ||
مقاله 1، دوره 5، شماره 1 - شماره پیاپی 15، شهریور 1395، صفحه 21-42 اصل مقاله (979.4 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2016.39295 | ||
نویسندگان | ||
محدثه خواجوی1؛ دکتر الهه برزگر* 2 | ||
1دانشجوی کارشناسی ارشد، گروه حسابداری، واحد شیراز، دانشگاه آزاد اسلامی، شیراز، ایران. | ||
2استادیار، گروه حسابداری، واحد شیراز، دانشگاه آزاد اسلامی، شیراز، ایران. | ||
چکیده | ||
مقدمه: یکی از پیامدهای فوری استرس و فشارهای روانی، پدیده فرسودگی شغلی و افزایش تمایل به جابهجایی است. شیوع و میزان استرس و فرسودگی در حرفه حسابداری رو به افزایش است. با توجه به نقش مهمی که حرفه حسابداری در پیشرفت اقتصاد دارد، این پژوهش به بررسی الگوی علّی ابهام و تعارض نقش، تنش شغلی، فرسودگی شغلی و تمایل به جابهجایی در حسابداران، حسابرسان و استادان دانشگاه میپردازد. روش پژوهش: پژوهش حاضر از نوع توصیفی-همبستگی است. جامعه آماری پژوهش شامل 190 نفر از حسابداران، حسابرسان و استادان دانشگاه در سال 1395 است. ابزار جمعآوری دادهها پرسشنامه است و برای تجزیه و تحلیل دادهها از روش تحلیل مسیر استفاده شده است. یافتهها: نتایج پژوهش نشان میدهد که ابهام نقش بر هر دو مؤلفه فرسودگی شغلی (خستگی عاطفی و مسخ شخصیت)، اثر مستقیم منفی و معنادار و بر کاهش موفقیت فردی اثر مستقیم مثبت و معنادار دارد. تعارض نقش تنها بر مؤلفه خستگی عاطفی اثر مستقیم مثبت و معنادار دارد. در رابطه با آثار غیرمستقیم، اثر ابهام نقش بر تمایل به جابهجایی منفی و معنادار و اثر تعارض نقش بر تمایل به جابهجایی مثبت و معنادار است که این امر بیانگر نقش واسطهای مؤثر متغیرهای درونزا بین ابهام نقش، تعارض نقش و تمایل به جابهجایی است. نتیجهگیری: با توجه به نقش مهم تعارض نقش و ابهام نقش در شکلگیری متغیرهای درونزای پژوهش، به ویژه، متغیر نهایی یعنی تمایل به جابهجایی باید عوامل اثرگذار بر این متغیرها شناسایی شود تا دستیابی به هدف اصلی (کاهش سطح تمایل به جابهجایی) با سهولت بیشتری امکانپذیر شود. بنابراین، با فراهمآوری محیطی مناسب و بدون استرس و فشار کاری میتوان به این هدف دست یافت. | ||
کلیدواژهها | ||
ابهام نقش؛ تعارض نقش؛ تمایل به جابهجایی؛ تنش مربوط به شغل؛ فرسودگی شغلی | ||
سایر فایل های مرتبط با مقاله
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مراجع | ||
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