شناسایی و رتبه‌بندی شاخص‌های سلامت رفتاری حسابرسان دیوان محاسبات کشور

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، دانشگاه آزاد اسلامی زاهدان

2 استادیار، گروه مالی و حسابداری، دانشگاه میبد

3 استادیار، گروه حسابداری، دانشگاه آزاد اسلامی زاهدان

4 استادیار، گروه حسابداری، دانشگاه آزاد اسلامی خاش

چکیده

زمینه: سلامت رفتاری، جنبه‌ای کلیدی از سلامت عمومی است که بر مهارت‌های فردی در مواجهه با چالش‌های روان‌شناختی، برقراری ارتباطات اجتماعی مؤثر و تقویت حس خودباوری تمرکز دارد.
هدف: ، هدف  این پژوهش شناسایی و اولویت‌بندی شاخص‌های سلامت رفتاری حسابرسان دیوان محاسبات کشور بود.
روش: روش پژوهش به صورت آمیخته (کیفی و کمی)، در سال 1403 صورت گرفته است. در بخش کیفی از طریق روش مصاحبه با 20 نفر از خبرگان و اشباع نظری به روش نظریه داده بنیاد و در بخش کمی جهت رتبه‌بندی شاخص‌ها از آزمون فریدمن استفاده گردید. روایی پژوهش مورد تأیید خبرگان قرار گرفت و پایایی پژوهش با استفاده از ضریب آلفای کرونباخ مورد بررسی و تأیید قرار گرفت. همچنین، جهت اعتبارسنجی شاخص‌های سلامت رفتاری حسابرسان از طریق توزیع پرسشنامۀ محقق ساخته بین 384 نفر از اعضای هیئت علمی و حسابرسان دیوان محاسبات کشور با استفاده از نرم‌افزار Spss 26 صورت گرفت.
یافته‌ها: نتایج پژوهش نشان داد که الگوی سلامت رفتاری حسابرسان دیوان محاسبات کشور دارای 34 شاخص می‌باشد. در ارتباط با سلامت رفتار 4 شاخص، ارتباط اجتماعی 4 شاخص، ارزیابی و نظارت 3 شاخص، اخلاق حرفه‌ای 4 شاخص، پاسخگویی 3 شاخص، توجه به استفاده‌کنندگان 3 شاخص، صلاحیت حرفه‌ای 4 شاخص، نگرش و ارزش‌های فردی 3 شاخص، آموزش و یادگیری 4 شاخص، مسئولیت فردی 2 شاخص شناسایی شد. همچنین، رتبه‌بندی شاخص‌های فوق هم صورت گرفت.
نتیجه‌گیری: نتایج پژوهش نشان می‌دهد که سلامت رفتاری حسابرسان ارتباط مستقیم با صلاحیت و قضاوت حرفه‌ای آن‌ها دارد. این یافته‌ها می‌تواند برای سیاست‌گذاران و نهادهای نظارتی مفید باشد تا با در نظر گرفتن این شاخص‌های سلامت، بتوانند به بهبود و ارتقاء کارایی حسابرسان کمک کنند. رتبه‌بندی حسابرسان بر اساس این معیارها، می‌تواند ابزار مؤثری برای تضمین عملکرد بهینه و اثربخش آن‌ها باشد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Identifying and Ranking Behavioral Health Indicators of Auditors of the Court of Accounts of the Republic of Iran

نویسندگان [English]

  • Noushin Dazeh 1
  • Reza Sotudeh 2
  • Abbas Ali Hagh Parast 3
  • Alireza Hirad 4
1 Ph.D Accounting, Department of Accounting, Islamic Azad University Zahedan, Zahedan, Iran
2 Assistant Professor, Department of Financial and Accounting, Faculty of Humanities, Meybod University, Meybod, Iran
3 Assistant Professor, Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran
4 Assistant Professor, Department of Accounting, Khash Branch, Islamic Azad University, Khash, Iran
چکیده [English]

Background: Behavioral health is a key aspect of public health that focuses on individual skills in facing psychological challenges, establishing effective social relationships, and strengthening a sense of self-confidence.
Amin: This study aims to identify and prioritize behavioral health indicators of auditors of the Court of Accounts of the Republic of Iran, and examines this important issue.
Methods: The research method was mixed (qualitative and quantitative) and was conducted in 2024. In the qualitative part, through interviews with 20 experts and theoretical saturation using the grounded theory method, in the quantitative part, the Friedman test was used to rank the indicators. Also, to validate the model, a researcher-made questionnaire was distributed among 384 faculty members and auditors of the Court of Accounts using Spss 26 software.
Results: The results of the research showed that the behavioral health model of the auditors of the Court of Accounts of the country has 34 indicators. Regarding behavioral health, 4 indicators, social communication 4 indicators, evaluation and supervision 3 indicators, professional ethics 4 indicators, accountability 3 indicators, attention to users 3 indicators, professional competence 4 indicators, personal attitude and values 3 indicators, education and learning 4 indicators, and personal responsibility 2 indicators were identified. Also, the above indicators were ranked.
Conclusion: The results of the study show that the behavioral health of auditors is directly related to their professional judgments and job performance. These findings can be useful for policymakers and regulatory agencies to help improve and promote the efficiency of auditors by considering these health indicators. Ranking auditors based on these criteria can be an effective tool to ensure their optimal and effective performance.

کلیدواژه‌ها [English]

  • behavioral health
  • auditors
  • court of accounts
  • professional judgment
  • professional competence

References

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پژوهش های کیفی در علوم رفتاری
دوره 4، شماره 1 - شماره پیاپی 7
تابستان 1404
شهریور 1404
صفحه 1-16

فایل ها

سابقه مقاله

  • تاریخ دریافت: 30 دی 1403
  • تاریخ بازنگری: 04 اسفند 1403
  • تاریخ پذیرش: 13 اردیبهشت 1404

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