بررسی تأثیر هوش معنوی و هیجانی مدیران بر عملکرد مالی شرکت‌ها

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری دانشگاه فردوسی مشهد.

2 کارشناس ارشد حسابداری از دانشگاه بین‌المللی امام رضا (ع).

چکیده

مقدمه: از آن جا که رابطه بین مهارت­های هوشی با مهارت­های کمی در حوزه حسابداری شناخته‌شده نیست هدف این پژوهش تبیین آثار هوش معنوی و هیجانی مدیران شرکت­های تولیدی بر عملکرد مالی شرکت‌ها است.
روش پژوهش: این پژوهش از نوع استنباطی و جامعه آماری آن را مدیران شرکت­های پذیرفته شده در بورس اوراق بهادار تهران در سال 1393 تشکیل می‌دهد. نمونه پژوهش شامل 215 مشاهده منتخب از این جامعه است. ابزار مورد استفاده پژوهش پرسش‌نامه استاندارد هوش معنوی کینگ و هوش هیجانی بار-آن است. داده­های کمی پژوهش با استفاده از معادلات ساختاری و آزمون والد مورد تحلیل قرار گرفت.
یافته‌ها: یافته­های پژوهش با توجه به مقدار معناداری به دست آمده برای متغیرهای هوش معنوی و هوش هیجانی (بیشتر از 5%) نشان می­دهد که رابطه معناداری بین این دو مهارت مدیران و عملکرد مالی شرکت‌ها وجود ندارد.
نتیجه‌گیری: بر خلاف پژوهش‌های پیشین، در این پژوهش تأثیر مثبت هوش هیجانی و معنوی بر عملکرد شغلی افراد تأیید نشده است. موضوعی که باید مدنظر قرار گیرد این است که عملکرد مفهومی چند بُعدی است و نتایج این پژوهش اثر با اهمیت مهارت­های هوشی را انکار نمی­کند بلکه با توجه به این موضوع که این مهارت­ها قابل‌آموزش هستند توصیه می­­شود که آموزش آن در سطح مدیران بیشتر مورد توجه قرار گیرد.

کلیدواژه‌ها


عنوان مقاله [English]

The Effect of Spiritual and Emotional Intelligence of Managers on Corporate Financial Performance

نویسندگان [English]

  • M. Salehi 1
  • M Yazdani 2
  • M Mirzaee 2
1 Assistant Professor, Department Reportment of Accounting, Ferdowsi University of Mashhad
2 Uni
چکیده [English]

Introduction: The aim of the study is to determine the effects of spiritual and emotional intelligences of management of producing companies on them financial performance. Relationship of intelligence skills and financial, technical skills in the field of accounting is not known. 
Method: This research is inferential and its statistical society is considered to be the top management of the companies listed on the Tehran Stock Exchange in 2014. The research sample includes 215 selected from the sample society. Data related to these two psychometric items were collected through a standard questionnaire of King and Bar-on. Obtained data were analyzed through modelling of structural equations.
Results: : Findings of the study show that there is not a meaningful relationship between the two skills of managers and their financial performance with regard to the significant amount obtained for the spiritual intelligence and emotional intelligence variables (more than 5%).
Conclusion: Unlike previous studies, in this research, the positive effect of emotional and spiritual intelligence on the job performance of individuals has not been confirmed. The topic to be considered is that multi-dimensional conceptual performance and the results of this study do not deny the importance of intelligence skills, but it is recommended that their training be taught at the level of top executives, more attention should be paid.

کلیدواژه‌ها [English]

  • emotional intelligence
  • financial performance
  • spiritual intelligence
  • Structural Equation Modeling
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