نقش تعدیل کنندگی تیپ شخصیتی افراد در تأثیر درک مسئولیت اجتماعی بر رضایت و تعهد شغلی حسابداران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری رشته حسابداری دانشگاه آزاد اسلامی، واحد علوم و تحقیقات تهران، ایران

2 دانشگاه آزاد اسلامی، واحد علوم و تحقیقات تهران، گروه حسابداری، تهران، ایران

3 دانشیار گروه حسابداری دانشگاه آزاد اسلامی واحد کرج

4 استادیار گروه حسابداری دانشگاه آزاد اسلامی، واحد علوم و تحقیقات تهران، ایران

چکیده

هدف از پژوهش حاضر، بررسی نقش تعدیل کنندگی تیپ شخصیتی در روابط بین درک مسئولیت اجتماعی و رضایت شغلی و تعهد سازمانی بوده است. از نظر هدف، روش تحقیق کاربردی و برحسب روش تحقیق؛ توصیفی- همبستگی بوده که با استفاده از ابزار پرسشنامه در بین 196 حسابدار با تجربه در تمام ادارات، واحدها و بخشهای مختلف مشمول قانون مدیریت خدمات کشوری داده ها جمع آوری شده است. برای بررسی متغیرها با توجه به حد وسط مقیاس اندازه گیری از آزمون t یک نمونه و برای بررسی تفاوت بین سه گروه یا بیشتر برای متغیر ها از آنالیز واریانس یک طرفه (ANOVA) و همچنین برای مقایسه زوجی بین میانگین گروه ها آزمون زوجی شفه و از رگرسیون سلسله مراتبی چند گانه برای بررسی فرض نقش تعدیلگری متغیر تیپ شخصیتی استفاده شده و داده ها با استفاده از نرم افزار spss18 تجزیه و تحلیل گردید؛ نتایج پژوهش نشان می دهد که رابطه بین درک مسئولیت اجتماعی واحدهای تجاری و رضایت شغلی مورد تایید بوده و درک مسئولیت اجتماعی واحدهای تجاری بر تعهد سازمانی تأثیر معناداری داشته است. همچنین یافته ها نشان می دهد که تیپ شخصیتی افراد، رابطه بین درک مسئولیت اجتماعی و رضایت شغلی و تعهد سازمانی را تعدیل نمی کند.

کلیدواژه‌ها


عنوان مقاله [English]

The Moderating Role of Individuals’ Personality Type in the Effect of Social Responsibility Perception on Accountants’ Job Satisfaction and Commitment

نویسندگان [English]

  • Maliheh Alifarri 1
  • Hamidreza Vakilifard 2
  • Bahman Banimahd 3
  • Ramazanali Royaee 4
1 Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
3 Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
4 Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
چکیده [English]

The aim of the present study is to investigate the moderating role of personality type in the relationship between social responsibility perception and job satisfaction and organizational commitment. According to the aim of the study, the applied research method, and in terms of research method, descriptive – correlative was applied in which the data was gathered by using questionnaire among 196 experienced accountants in all of the offices, Units and different departments involved governmental service management rule. To investigate the variables according to the median measurement, t-test, to investigate the difference between three or more groups of variables, one-way analysis of variance (ANOVA), for paired comparison between the averages of groups, the Scheffe test and to investigate the moderating role hypothesis, the multiple hierarchical regressions was used. Finally, the gathered data was analyzed using Statistical Package for the Social Sciences 18 (SPSS). The results show that the relationship between social responsibility perception of business units and job satisfaction was confirmed and social responsibility perception of business units has a significant effect on organizational commitment. Furthermore, the findings reveal that individual’s personality type does not moderate the relationship between social responsibility perception, job satisfaction and organizational commitment.

کلیدواژه‌ها [English]

  • Social Responsibility Perception
  • Personality Type
  • Job Attitude
  • Accountants
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