تاثیر خودتوسعه‌ای بر ارتقای مهارت حسابداران با نقش میانجی سرمایه فکری

پژوهش های مالی و رفتاری در حسابداری

مقاله 2، دوره 2، شماره 1 - شماره پیاپی 4، خرداد 1401، صفحه 23-36   

نوع مقاله: مقاله پژوهشی

شناسه دیجیتال (DOI): 10.30486/fbra.2022.1955794.1098

نویسندگان

فائزه عرب نژاد¹؛ علی خوزین^{* 2}

¹دانشجوی دکتری حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران

²عضو هیئت علمی گروه حسابداری، واحد علی آباد کتول، دانشگاه آزاد اسلامی، علی آباد کتول، ایران

چکیده

امروزه خودتوسعه‌ای منابع انسانی عاملی کلیدی در موفقیت سازمان‌ها می‌باشد چرا که نیروی انسانی خودتوسعه‌گر نه تنها با توسعه و تعالی خویش بر مهارت‌هایش می‌افزاید بلکه زمینه رشد و پیشرفت سازمان را از نظر سرمایه فکری نیز فراهم می‌کند. با توجه به نقش تعیین‌کنده‌ای که حسابداران به عنوان مهم‌ترین منابع انسانی در موفقیت یا شکست سازمان‌ها در عرصه مالی و اقتصادی دارند، این پژوهش به بررسی تاثیر خودتوسعه‌ای بر ارتقای مهارت حسابداران با نقش میانجی سرمایه فکری می‌پردازد. پژوهش حاضر از لحاظ هدف کاربردی و از نظر ماهیت توصیفی-پیمایشی است. جامعه آماری، حسابداران شاغل در بخش خصوصی استان گلستان مشتمل بر 198 نفر بوده و روش نمونه‌گیری به صورت در دسترس می‌باشد. جهت جمع‌آوری اطلاعات از پرسشنامه استاندارد استفاده شده و برای آزمون فرضیه‌های پژوهش از روش مدل‌سازی معادلات ساختاری و تجزیه و تحلیل مسیر در نرم‌افزار PLS استفاده شده است. یافته‌ها نشا ن می‌دهد خودتوسعه‌ای هم به صورت مستقیم و هم به طور غیرمستقیم و از طریق سرمایه فکری بر ارتقای مهارت حسابداران تاثیر دارد و بیانگر آن است که به‌کارگیری ابزار خودتوسعه‌ای نه تنها موجب افزایش سطح سرمایه فکری می‌شود بلکه ارتقای مهارت حسابداران را نیز به واسطه‌ی سرمایه فکری به دنبال خواهد داشت.

کلیدواژه‌ها

خودتوسعه‌ای؛ سرمایه فکری؛ مهارت

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