بررسی نقش فرسودگی شغلی در رابطه بین استرس و عملکرد شغلی حسابرسان

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشجوی کارشناسی ارشد حسابداری دانشگاه بین‌المللی امام رضا (ع)

2 استادیار حسابداری دانشگاه فردوسی مشهد

چکیده

مقدمه: استرس و فرسودگی شغلی از جمله خطرهای شغلی است که در سال‌های اخیر مورد توجه قرار گرفته است. از این رو، پژوهش حاضر با هدف پوشش این بُعد از دانش حسابرسی به بررسی اثرات ناشی از استرس شغلی بر عملکرد حسابرسان با توجه به اثر میانجی فرسودگی شغلی پرداخته است.
روش پژوهش: این پژوهش از نوع توصیفی-همبستگی است که جامعه آماری آن را کلیه حسابرسان شاغل در مؤسسات حسابرسی در سطح کشور از جمله سازمان حسابرسی در سال 1393 در بر می‌گیرد و نمونه پژوهش شامل 213 مشاهده منتخب از این جامعه است. ابزار مورد استفاده پژوهش تلفیقی از سه پرسش‌نامه در زمینه استرس شغلی، فرسودگی شغلی و عملکرد شغلی است. داده‌ها با بکارگیری نرم‌افزارهای SPSS نسخه 21، Amos نسخه 21 و Excel نسخه 2010 از طریق الگوسازی معادلات ساختاری و ضریب همبستگی پیرسون مورد تحلیل قرار گرفت.
یافته‌ها: یافته‌های پژوهش نشان‌دهنده وجود رابطه بین استرس شغلی، فرسودگی شغلی و عملکرد شغلی است. به عبارت دیگر، نتایج حاکی از تأیید ارتباطی مثبت و معنادار میان استرس شغلی با فرسودگی شغلی و تأیید رابطه منفی و معنادار میان فرسودگی شغلی با عملکرد شغلی حسابرسان است. هم‌چنین، رابطه منفی استرس شغلی با عملکرد شغلی از طریق متغیر میانجی فرسودگی شغلی مورد تأیید قرار گرفت.
نتیجه‌گیری: وجود رابطه بین استرس شغلی، فرسودگی شغلی و عملکرد شغلی مبین آن است که ارتقاء عملکرد یکی از پیامدهای مثبت کاهش استرس و فرسودگی شغلی است. از این رو، با توجه به اهمیت نقش استرس و فرسودگی شغلی بر عملکرد حسابرسان، پیشنهاد می‌شود که با کاهش عوامل استرس‌زای شغلی در محیط کار، موجبات ارتقاء عملکرد، بهبود کیفیت و سرانجام افزایش اعتبار حرفه حسابرسی در جامعه فراهم شود.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Role of Occupational Burnout on the Relationship between Stress and Job Performance of Auditors

نویسندگان [English]

  • Z. Marvian Hosseini 1
  • M. Lariye Dashte Bayaz 2
1 M. A. Student in Accounting, Imam Reza International University
2 Assistant Professor, Department of Accounting, Ferdowsi University of Mashhad
چکیده [English]

Introduction: Stress and occupational burnout are of occupational hazards, which have been taken into consideration in recent years. Hence, the present research by looking forward to cover this dimension of the audit knowledge examines the effects of job stress on auditors' performance according to the mediating effect of occupational burnout.
Method: This study is of a cross-correlation type which its statistical population consist of all auditors working in audit firms in Iran such as Audit Organization in the year 2014. And the sample of the research includes 213 observations selected from this population. The applied tool in this research has been consisted of a combination of three questionnaires in the field of job stress, occupational burnout, and job performance. The data were analyzed through Structural Equation Modeling and Pearson correlation coefficient by using SPSS Software Version 21, Amos Version 21, and Excel Version 2010.
Results: The results of the research indicate that there is a relationship between job stress, occupational burnout, and job performance. In other words, the results approve that there is a positive and significant relationship between job stress and occupational burnout, and also they confirm that there is a negative and significant relationship between occupational burnout and job performance of auditors. Moreover, it is proved that there is a negative relationship between job stress and job performance via the mediator variable of occupational burnout.
Conclusion: The existence of a relationship between job stress, occupational burnout, and job performance suggests that promoting performance is one of the positive consequences of decreasing stress and occupational burnout. Therefore, according to the important role of stress and occupational burnout on the performance of auditors, it is suggested that by decreasing the factors of job stressor in the working environment, the requirements for performance promotion, quality improvement, and at last, an increase of the credit of accounting society is provided.

کلیدواژه‌ها [English]

  • Audit Profession
  • Job Performance
  • Job Stress
  • Occupational Burnout
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