نوع مقاله : مقاله پژوهشی

نویسندگان

• زهرا اسلامی فرد ¹
• امید پورحیدری ²
• امیرحسین تائبی نقندری ³

¹ دانشجوی دکترا حسابداری دانشگاه ازاد اسلامی کرمان

² استاد حسابداری دانشگاه شهید باهنر کرمان

³ گروه حسابداری دانشگاه آزاد اسلامی کرمان ، ایران

چکیده

حسابداری بخشی از عملکرد واحدهای اقتصادی را منعکس می‍نماید و عوامل گوناگون متعددی بر آن تأثیر می‍گذارد. فرهنگ از مهم‌ترین عوامل تأثیرگذار بر توسعه‍ی حسابداری است. پژوهش حاضر به بررسی نقش تعدیل‌کنندگی جنسیت و هویت اجتماعی بر رابطه بین ارزش‌های فرهنگی اسلامی و کارکرد و نگرش شغل حسابرسی است. پژوهش به لحاظ هدف، کاربردی و به لحاظ روش پژوهش از نوع توصیفی پیمایشی است. جامعه‍ی آماری کلیه کارکنان سازمان حسابرسی ایران و دانشجویان مقطع دکتری حسابرسی بودند. بر اساس رابطه کوکران، تعداد 384 نفر از کارکنان سازمان حسابرسی ایران و دانشجویان مقطع دکتری حسابرسی در سال 1400 به روش تصادفی به‌عنوان نمونه‍ی آماری انتخاب شد. برای جمع‍آوری داده‍ها از پرسشنامه‍های ارزش‌های فرهنگی اسلامی صیادی‌تورانلو و عزیزی (1396)، نگرش شغلی (Tu et al, 2015)، هویت اجتماعی صفاری نیا (1390)، کارکرد هرسی و گلداسمیت (1981) استفاده شد. تجزیه‌وتحلیل داده‌ها با استفاده از رویکرد معادلات ساختاری (SEM) در نرم‌افزار Smart PLS صورت گرفت. نتایج حاکی از آن بود که بین ارزش‌های فرهنگی اسلام با کارکرد و نگرش شغلی کارکنان رابطه‍ی معناداری وجود دارد. جنسیت، در رابطه‍ی بین ارزش‌های فرهنگی اسلام و کارکرد و نگرش شغل حسابرسی تأثیر دارد. هویت اجتماعی در رابطه‍ی میان ارزش‌های فرهنگی اسلام و کارکرد و نگرش شغل حسابرسی تأثیر ندارد. در حرفه‍ی حسابرسی به‌منظور ارتقای اخلاق و صلاحیت حرفه‌ای بایستی ارزش‌های فرهنگی اسلامی ارتقاء یابد.

کلیدواژه‌ها

• جنسیت
• هویت اجتماعی
• ارزش‌های فرهنگی اسلامی
• کارکرد حسابرسی
• نگرش شغل حسابرسی

موضوعات

• حسابداری مالی

عنوان مقاله [English]

Investigating the Moderating Role of Gender and Social Identity on the Relationship between Islamic Cultural Values and the Audit Performance and Attitude

نویسندگان [English]

• Zahra Eslami fard ¹
• Omid Pourheidari ²
• Amirhossein Taebi naghandari ³

¹ PhD. student , Accounting at Islamic Azad University of Kerman

² Professor of Accounting, Shahid Bahonar University of Kerman

³ Assistant professor of Accounting, Islamic Azad University of Kerman, Iran

چکیده [English]

Accounting is a reflection of the performance of economic entities, influenced by numerous factors. Culture is one of the most important factors influencing the development of accounting. This study explores how gender and social identity moderate the relationship between Islamic cultural values and the performance and attitudes within the auditing profession .This research follows an applied approach and employs a descriptive survey methodology. The study's population included all employees of the Audit Organization of Iran and doctoral students in accounting. A statistical sample of 384 individuals, composed of employees from the Iran Auditing Organization and accounting PhD students, was randomly selected based on Cochran’s formula for the year 1400. Data analysis was performed using the Structural Equation Modeling (SEM) approach with the Smart PLS software. The results indicated that there is a significant relationship between Islamic cultural values and employees' job performance and attitude. The study revealed that gender influences the relationship between Islamic cultural values and performance and attitudes within the auditing profession. However, social identity was found to have no significant impact on this relationship. Social identity has no effect on the relationship between cultural values of Islam and the function and attitude of the auditing profession. In conclusion, it is advisable to promote Islamic cultural values within the auditing profession to enhance ethical standards and professional competence.

Introduction

The increasing development and diversification of economic activities have led to the expansion of the capital market and the scope of activities of joint stock companies. Therefore, the duty and responsibility of professional auditors toward society and capital owners necessitates their adherence to a well-defined and consistent professional code of conduct, fostering acceptance, credibility, trust, and social respect (Turner, 2006).
Career attitude is essentially an assessment of an individual's job, encapsulating their feelings, beliefs, and attachment to their occupation. Several variables influence the improvement of job attitudes, including age, education level, gender, work environment, years of service, competition, individual skills, job-specific skills, as well as the education and management approaches employed by audit supervisors (Kabir & Parvin, 2011).
One of the most important factors influencing the development of accounting in any country is culture.

Literature Review

2.1. The effect of Islamic cultural values on the function and attitude of the auditing profession.
Based on this discussion, the following hypotheses are presented:
Hypothesis 1: There is a significant relationship between Islamic cultural values and the employees’ performance.
Hypothesis 2: There is a significant relationship between Islamic cultural values and auditing staff’s job attitude
Hypothesis 3: There is a significant relationship between the job attitude and performance of audit staff
2.2 The effect of gender on the relationship between Islamic cultural values and the function and attitude of the auditing profession.
Hypothesis 4: Gender affects the relationship between cultural values of Islam and auditing staff’s performance.
Hypothesis 5: Gender affects the relationship between Islamic cultural values and auditing staff’s job attitude.
Hypothesis 6: Gender affects the relationship between job attitude and audit staff performance.
2.3. The effect of social identity on the relationship between Islamic cultural values and the function and attitude of the auditing profession.
Hypothesis 7: Social identity affects the relationship between Islamic cultural values and auditing staff’s work
Hypothesis 8: Social identity affects the relationship between Islamic cultural values and auditing staff’s job attitude.
Hypothesis 9: Social identity affects the relationship between job attitude and performance of audit staff.

Methodology

The research is applied and descriptive in nature, aiming to describe the effect of research variables during their implementation stages. The research population comprised employees of the Iran Auditing Organization and PhD students in auditing. We randomly selected a sample of 384 individuals based on Cochran's formula.
To assess the fit of the measurement models, we employed criteria such as reliability and convergent validity. We evaluated questionnaire reliability using factor loading coefficients, Cronbach's alpha coefficient, and composite reliability. Data analysis involved the use of descriptive statistics as well as inferential statistics.

Results

The purpose of this research was to examine the moderating role of gender and social identity in the relationship between Islamic cultural values and the function and attitude of the auditing profession. The results support the presence of a significant relationship between Islamic cultural values and auditor function, which aligns with the findings of Sayadi and Azizi (2016) and Hosseini and Babaei (2017). Additionally, the results reveal a significant connection between Islamic cultural values and auditor job attitudes, consistent with the findings of Sayadi and Azizi (2016) and Hosseini and Babaei (2017). Furthermore, the third hypothesis, suggesting a significant relationship between job attitude and audit staff performance, was confirmed, in accordance with Ali Fari et al.'s (2016) findings.
The results indicate that gender significantly influences both Islamic cultural values and the performance of audit staff. Furthermore, gender has an effect on the relationship between Islamic cultural values and auditing staff’s job attitude. This result is inconsistent with the findings of Bani Mahd and Darvish (2015).
The results also show that gender has an effect on the relationship between job attitude and performance of audit staff. This is consistent with the findings of Christensen et al. (2016), Sajjadi et al. (1401).
Additionally, the results reveal that social identity does not affect the relationship between Islamic cultural values and auditing staff’s work. This is inconsistent with the findings of Badpa (2019).
The results also show that social identity has no effect on the relationship between Islamic cultural values and auditing staff’s job attitude. This is in line with the findings of Ali Fari et al. (2016).
Lastly, the results show that social identity has no effect on the relationship between job attitude and performance of audit staff. This is in line with the findings of Ali Fari et al. (2016). However, it is in contrast with the findings of Ebrahimzadeh et al. (1400) and Haqbin et al. (1401).
Acknowledgments
The authors of the article express their appreciation and gratitude to the Islamic Azad University of Kerman branch.
 
 

کلیدواژه‌ها [English]

• Gender
• Social Identity
• Islamic Cultural Values
• Audit Performance
• Audit Job Attitude