Back to Search Start Over

نقش میانجی دلبستگی شغلی در رابطه میان ویژگی شخصیت فعال و هویت سازمانی حسابرسان

Authors :
آریا امین پور حسنکیاده
مهدی مرادزاده فرد
عظم شکری چشمه سبزی
سیدحسین حسینی
Source :
Iranian Journal of Valued & Behavioral Accounting; 2023, Vol. 8 Issue 14, p251-286, 36p
Publication Year :
2023

Abstract

The aim of this research is studying the direct effect of Proactive Personality on auditors' Organizational Identification, and examining of the indirect relationship through the mediating role of Work Engagement. The statistical sample of research includes 225 auditors in auditing firms listed in Iranian Association of Certified Public Accountants in 2021, who were selected by the non-probabilistic method of available sample. Theoretical foundations of research were collected through library studies and the data collection method is a questionnaire survey. The hypotheses are examined based on the Path analysis method by Lisrel software. In order to investigate the indirect effect of the mediator variable in this study, the Sobel test was used. The results of research showed Proactive Personality of auditors has a significant positive effect on Organizational Identification and their Work engagement. Auditors' Work engagement also has a significant positive effect on their Organizational Identification. In addition, the results show using the Sobel test that Work engagement plays a complete mediating role in the impact of Proactive Personality of auditors on Organizational Identification. According to the results, it can be said that Proactive Personality leads to Work engagement in auditors, which in itself will affect their Organizational Identification. Therefore, the results of this study can help auditing firms to hire qualified people and also evaluate their current employees by considering their personality characteristics and encourage them to align with the interests of the firm.. [ABSTRACT FROM AUTHOR]

Details

Language :
Persian
ISSN :
24767166
Volume :
8
Issue :
14
Database :
Complementary Index
Journal :
Iranian Journal of Valued & Behavioral Accounting
Publication Type :
Academic Journal
Accession number :
174435601