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بررسی تأثیر هوش معنوی و هیجانی مدیران بر عملکرد مالی شرکتها | ||
حسابداری سلامت | ||
مقاله 4، دوره 6، شماره 1 - شماره پیاپی 17، شهریور 1396، صفحه 68-87 اصل مقاله (807.73 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2017.39333 | ||
نویسندگان | ||
دکتر مهدی صالحی* 1؛ مهدیه یزدانی2؛ مهین میرزائی2 | ||
1دانشیار حسابداری دانشگاه فردوسی مشهد. | ||
2کارشناس ارشد حسابداری از دانشگاه بینالمللی امام رضا (ع). | ||
چکیده | ||
مقدمه: از آن جا که رابطه بین مهارتهای هوشی با مهارتهای کمی در حوزه حسابداری شناختهشده نیست هدف این پژوهش تبیین آثار هوش معنوی و هیجانی مدیران شرکتهای تولیدی بر عملکرد مالی شرکتها است. روش پژوهش: این پژوهش از نوع استنباطی و جامعه آماری آن را مدیران شرکتهای پذیرفته شده در بورس اوراق بهادار تهران در سال 1393 تشکیل میدهد. نمونه پژوهش شامل 215 مشاهده منتخب از این جامعه است. ابزار مورد استفاده پژوهش پرسشنامه استاندارد هوش معنوی کینگ و هوش هیجانی بار-آن است. دادههای کمی پژوهش با استفاده از معادلات ساختاری و آزمون والد مورد تحلیل قرار گرفت. یافتهها: یافتههای پژوهش با توجه به مقدار معناداری به دست آمده برای متغیرهای هوش معنوی و هوش هیجانی (بیشتر از 5%) نشان میدهد که رابطه معناداری بین این دو مهارت مدیران و عملکرد مالی شرکتها وجود ندارد. نتیجهگیری: بر خلاف پژوهشهای پیشین، در این پژوهش تأثیر مثبت هوش هیجانی و معنوی بر عملکرد شغلی افراد تأیید نشده است. موضوعی که باید مدنظر قرار گیرد این است که عملکرد مفهومی چند بُعدی است و نتایج این پژوهش اثر با اهمیت مهارتهای هوشی را انکار نمیکند بلکه با توجه به این موضوع که این مهارتها قابلآموزش هستند توصیه میشود که آموزش آن در سطح مدیران بیشتر مورد توجه قرار گیرد. | ||
کلیدواژهها | ||
عملکرد مالی؛ معادلات ساختاری؛ هوش معنوی؛ هوش هیجانی | ||
مراجع | ||
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