The Impact of Auditors' Existential Critical Thinking, Production of Personal Meaning, Transcendental Awareness and Expansion of Self-awareness on the Development of the Theory of Intellectual Capital

Document Type : Original Article

Authors

  • Sohail Momeny

  • Zahra Poorzamani

Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.

DOI: 10.22034/JPAR.2022.1982930.1128

Abstract

The present research was conducted with the aim of studying, analyzing and modeling the role of psychological components of existential critical thinking, personal meaning generation, transcendental awareness and expansion of self-awareness on intellectual capital. The psychological components of existential critical thinking, personal meaning generation, transcendental awareness, and self-awareness development, may, through interaction with other variables, affect auditors' intellectual capital. This research is applied in terms of purpose and descriptive survey in terms of data collection method. The statistical population of the research includes all auditors working in audit institutions and audit organizations in Iran during the year 2021, 319 people were randomly selected as a sample based on Cochran's formula. A standard questionnaire with a 5-level Likert scale was used to collect data. The analysis of the collected data as well as the testing of the hypotheses was done in the form of descriptive analysis and inferential statistics using SPSS26 and SmartPLS3 software by applying the new generation of SEM using PLS method. The results showed that the psychological components of existential critical thinking, production of personal meaning, transcendental awareness and expansion of self-awareness have a positive and significant effect on intellectual capital. The results of this research are a novel turning point for increasing attention and development of acquired skills training related to the those psychological components among auditors, which can lead to a great increase in intellectual capital in the auditing profession.

Keywords

  • Existential Critical Thinking

  • Production of Personal Meaning

  • Transcendental Consciousness

  • Expansion of Self-Awareness

  • Intellectual Capital

Read More... (Article's Web Page)

تاثیر تفکر انتقادی وجودی، تولید معنای شخصی، آگاهی متعالی و بسط خودآگاهی حسابرسان بر تکوین نظریه سرمایه فکری در حرفه حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان

  • سهیل مومنی

  • زهرا پورزمانی

گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران.

DOI: 10.22034/JPAR.2022.1982930.1128

چکیده

پژوهش حاضر با هدف مطالعه، تحلیل و مدل‌یابی نقش مولفه‌های روان‌شناسانه تفکر انتقادی وجودی، تولید معنای شخصی، آگاهی متعالی و بسط خودآگاهی بر سرمایه فکری انجام گرفته است. مولفه‌های روان‌شناسانه تفکر انتقادی وجودی، تولید معنای شخصی، آگاهی متعالی و بسط خودآگاهی، ممکن است، از طریق تعامل با سایر متغیرها، بر سرمایه فکری حسابرسان تاثیر داشته باشد. این پژوهش از نظر هدف، کاربردی و از نظر شیوه گردآوری داده‌ها، توصیفی پیمایشی است. جامعه آماری پژوهش شامل تمامی حسابرسانِ شاغل در موسسات حسابرسی و سازمان حسابرسی در کشور ایران طی سال 1400 هجری شمسی است که براساس فرمول کوکران تعداد 319 نفر به عنوان نمونه و به روش تصادفی انتخاب شدند. برای گردآوری داده‌ها از پرسش‌نامه استاندارد دارای طیف لیکرت 5 سطحی استفاده شد. تجزیه و تحلیل داده‌هایِ جمع‌آوری شده و نیز آزمونِ فرضیه‌ها، در قالبِ تحلیلِ توصیفی و آمار استنباطی با استفاده از دو نرم‌‌افزار SPSS26 و SmartPLS3 با به‌‌‌کارگیری نسل جدید مدل‌یابی معادلات ساختاری (SEM) به روش حداقل مربعات جزئی (PLS) صورت گرفت. نتایج حاصل نشان داد مولفه‌های روان‌شناسانه تفکر انتقادی وجودی، تولید معنای شخصی، آگاهی متعالی و بسط خودآگاهی تاثیر مثبت و معناداری بر سرمایه فکری دارند. نتایج این پژوهش نقطه عطفی بدیع برای توجه روزافزون و توسعه هر چه بیشتر آموزش مهارت‌های اکتسابی مرتبط با مولفه‌های روان‌شناسانه تفکر انتقادی وجودی، تولید معنای شخصی، آگاهی متعالی و بسط خودآگاهی در بین حسابرسان است که می‌تواند منجر به افزایش سرمایه فکری در حرفه حسابرسی گردد.

کلیدواژه‌ها

  • تفکر انتقادی وجودی

  • تولید معنای شخصی

  • آگاهی متعالی

  • بسط خودآگاهی

  • سرمایه فکری


فصلنامه پژوهش‌های حسابرسی حرفه‌ای

دوره 3، شماره 9 - شماره پیاپی 9
دی 1401

صفحه 120-145

لینک مقاله

Comments

Post a Comment

Popular posts from this blog

  The Effect of Financial Report's Restatement on Financial Reporting Quality Document Type : Original Article Authors Sohail Momeny Ghasem Blue Yahya Hassas Yeganeh Department of Accounting, Accounting & Management Faculty, Allameh Tabataba'i University, Tehran, Iran. Abstract This study examines the relationship between proposed restatement of the financial reports, earnings management and earnings quality of the firms listed on Tehran Stock Exchange. Therefore, using the modified Jones model, discretionary accruals is considered as a criterion for diagnosis of earningsmanagement. Also, the persistence of earnings used as an indicator for the earnings quality. The statistical population of this study is the companies listed in Tehran Stock Exchange during the period between 1383 till 1388 and 211 companies in 10 industries has been investigated. The findings of this study suggest that there is a significant relationship between the proposed restatementof the financial rep...
Read more
  Assessing the Relationship between Auditors’ Cultural Intelligence and Social Responsibility: a Psychological Model Using Structural Equations Document Type : Original Article Authors Sohail Momeny 1 Zahra Poorzamani 2 1 Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran 2 Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran. DOI: 10.30486/FBRA.2022.1963345.1136 Abstract Cultural intelligence can be effective on social responsibility in the auditing profession. The current research was conducted with the aim of studying the effect of cultural intelligence on auditors' social responsibility. In terms of purpose, this research is practical and in terms of data collection method, it is a descriptive survey with variance-based structural equation modeling. The statistical population of the research includes all auditors working in audit institutions and audit organizations in Iran during the year 2021, and based on...
Read more
  Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms Document Type : Original Article Authors Sohail Momeny Zahra Poorzamani Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran. DOI: 10.22067/IJAAF.2023.81546.1307 Abstract The purpose of this paper is to present a new framework for managing intellectual capital (IC) within audit firms considering the perspective of cultural intelligence. The method of the present study is a descriptive survey in terms of data collection and applied from the standpoint of purpose. The statistical population of this study includes all auditors working in audit firms, under the membership of the Society of Certified Public Accountants, and 319 individuals made up the statistical sample. According to the study's findings, Cultural intelligence has a positive and significant relationship with the human, structural, and relational elements of intellectual capital and auditors will have mo...
Read more