بررسی تأثیر عوامل فشار روانی شغلی و اجتماعی بر عملکرد شغلی حسابرسان

نوع مقاله: مقاله پژوهشی

نویسندگان

1 کارشناس ارشد حسابرسی، واحد دولت‌آباد، دانشگاه آزاد اسلامی، اصفهان، ایران

2 استادیار، گروه حسابداری، واحد دولت‌آباد، دانشگاه آزاد اسلامی، اصفهان، ایران

چکیده

مقدمه: هر فردی ممکن است در هنگام انجام شغل معینی درگیر فشار روانی شود که از کنش‌های متقابل بین شرایط کار و ویژگی‌های فردی به وجود می‌آید. به‌گونه‌ای که خواسته‌های محیط کار و فشارهای مرتبط با آن، بیش از آن حدی باشد که فرد بتواند از عهده آن برآید و در نتیجه باعث کاهش عملکرد شغلی و کیفیت کار وی شود.
روش پژوهش: این پژوهش از نوع همبستگی و به لحاظ شیوه‌ انجام کار پژوهشی‌ توصیفی بوده و از نظر هدف کاربردی است. جامعه‌ آماری پژوهش حاضر، شامل کلیه حسابرسان شاغل در حرفه حسابرسی در سال 1396 است. برای گردآوری داده‌های مورد نیاز از پرسش‌نامه استفاده شده است.
یافته‌ها: نتایج پژوهش نشان داد که فشار روانی شغلی، فشار اجتماعی و فشار زمانی بر حسابرس، عملکرد شغلی حسابرسان را کاهش می‌دهد. در این پژوهش بین متغیرهای کار بیش از حد و تعارض بین کار و خانواده با متغیر عملکرد شغلی حسابرس رابطه معنی‌داری مشاهده نشد.
بحث و نتیجه‌گیری: افزایش فشار روانی شغلی، فشار اجتماعی و فشار زمانی بر حسابرس می‌تواند منجر به بروز پاسخ‌های رفتاری و در نتیجه کاهش کیفیت کار و افزایش هزینه‌های مؤسسه حسابرسی شود. زیرا، این عوامل برای حسابرسان فشار روانی ایجاد می‌کند که در صورت شناسایی نشدن به‌موقع، کنترل نکردن و برخورد نامناسب با آن می‌تواند منجر به بی‌علاقگی نسبت به انجام وظایف، کاهش کارایی، مشکلات تصمیم‌گیری و ایجاد اختلال در روابط سازمانی شده و عملکرد شغلی حسابرس را کاهش دهد.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Effects of Work and Social Stress Factors on Job Performance of Auditors

نویسندگان [English]

  • M. Salehi Dashti 1
  • R. Saedi (Ph. D.) 2
1 M. A. in Auditing, Dolatabad Branch, Islamic Azad University, Isfahan, Iran
2 Assistant Professor, Department of Accounting, Dolatabad Branch, Islamic Azad University, Isfahan, Iran
چکیده [English]

Introduction: Job stress is a stress that a particular person is under when performing a certain occupation, and which is created through interactions between work conditions and the characteristics of the worker. Stress is created when the demands of the work environment (and the pressures related to it) is more than a person can handle, which will reduce job performance and the quality of work.
Method: This is a descriptive correlational study and with respect to its purpose, it is an applied research. The statistical society consists of all working auditors in the field of audit in 2017. A questionnaire was used to collect information.
Results: Findings showed that stress, social pressure and time pressure reduce the performance of the auditors. Also, overworking variables and work-family conflicts had no significant relationship with the auditor’s job performance.
Conclusion: Increasing work stress and social and time budget pressure can lead to behavioral responses and, consequently, a reduction in the quality of work and an increase in the audit firm’s costs. Because these factors create stress for auditors and if not identified in time, not controlled and dealt with inappropriately, might cause disinterest in performing tasks, loss of efficiency, decision-making problems, disturbance in organizational communications and, as a result, reduce the auditor’s job performance.

کلیدواژه‌ها [English]

  • Auditor’s Time Pressure
  • Mental Pressure
  • Overwork
  • Social Pressure
  • Work-Family Conflict
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