نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناس ارشد، گروه حسابداری، دانشگاه بین‌المللی امام رضا(ع)، مشهد، ایران
2 استادیار، گروه حسابداری، دانشکده مدیریت، اقتصاد و حسابداری، دانشگاه پیام نور، تهران، ایران
3 دکترای حسابداری و مدرس دانشگاه آزاد اسلامی، واحد یادگار امام، تهران، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Subject and Purpose of the Article: Accounting is a very sensitive profession that requires appropriate resilience, so it is very important to examine the structures that affect resilience; among these structures are responsibility, spiritual approach and meritocracy; therefore, the purpose of the present study was to examine the effect of responsibility on professional resilience of accountants of Astan Quds Razavi in meritocratic environments with spiritual approach.
Research Method: The present study is applied in terms of purpose and descriptive survey in terms of method. The statistical population of the study is all accountants affiliated with Astan Quds Razavi, which is 200 people. The statistical sample consists of 132 people, which was obtained using the Cochran formula. Carroll's responsibility acceptance questionnaire, Davidson's job resilience, Milliman's spiritual approach and Moslehi's meritocracy were used to measure the research variables, and structural model equations were used to test the hypotheses.
Research Findings: The results showed that accountability of accountants of Astan Quds Razavi has a positive and significant effect on their work resilience, and their spiritual and meritocratic approach moderates this effect. In the present study, the effect of meritocratic approach and spiritual approach are considered as strengthening moderators.
Conclusion, Originality and its Contribution to the Knowledge: According to the research findings, responsible accountants strive to maximise the productivity and success of the organisation; a committed and fair employee can be a source of resilience; accountants' sense of responsibility leads them to do their job in the best possible way.
کلیدواژه‌ها [English]
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